Kato (Hong Kong) Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	60.1	51.06	37.42	71.44	51.45
Short-Term Investments	1.6	5.39	31.29	1.8	0.2
Cash & Short-Term Investments	61.7	56.44	68.71	73.24	51.65
Cash Growth	9.32%	-17.86%	-6.18%	41.80%	-53.39%
Accounts Receivable	19.62	15.98	12.68	44.13	30.05
Other Receivables	0.01	5.51	6.22	10.02	0.37
Receivables	19.63	21.5	18.9	54.15	30.41
Prepaid Expenses	10.64	3.46	1.55	1.37	0.09
Other Current Assets	11.23	11.37	10.78	7.08	7.6
Total Current Assets	103.2	92.77	99.94	135.84	89.75
Property, Plant & Equipment	503.57	362.53	387.13	447.81	272.78
Long-Term Investments	-	-	0.7	0.93	0.94
Long-Term Deferred Tax Assets	4.01	4.11	2.49	2.01	2.1
Other Long-Term Assets	161.82	350.16	373.05	112.72	256.05
Total Assets	772.6	809.57	863.3	699.3	621.62
Accounts Payable	4.27	2.55	2.31	2.37	3.2
Current Portion of Long-Term Debt	22.42	28.1	26.32	5.43	6.13
Current Portion of Leases	32.82	31.5	28.78	29.1	24.6
Current Income Taxes Payable	-	2.27	12.21	11.33	3.39
Current Unearned Revenue	1.11	1.14	0.96	1.02	0.82
Other Current Liabilities	28.67	24.59	22.32	34.55	20.08
Total Current Liabilities	89.29	90.14	92.91	83.8	58.21
Long-Term Debt	156.19	179.67	207.99	86.02	90.83
Long-Term Leases	62.25	93.69	121.21	149.48	173.23
Long-Term Deferred Tax Liabilities	-	-	-	1.72	2
Other Long-Term Liabilities	4.47	3.84	6.67	5.35	5.13
Total Liabilities	312.2	367.34	428.77	326.36	329.41
Common Stock	10	10	10	10	10
Additional Paid-In Capital	-	126.44	126.44	126.44	126.44
Retained Earnings	-	268.9	268.6	234.16	155.01
Comprehensive Income & Other	443.68	31.41	29.25	2.03	0.08
Total Common Equity	453.68	436.75	434.29	372.63	291.53
Minority Interest	6.72	5.48	0.23	0.31	0.68
Shareholders' Equity	460.4	442.23	434.53	372.94	292.21
Total Liabilities & Equity	772.6	809.57	863.3	699.3	621.62
Total Debt	273.68	332.96	384.3	270.03	294.79
Net Cash (Debt)	-211.97	-276.52	-315.59	-196.79	-243.14
Net Cash Per Share	-0.21	-0.28	-0.32	-0.20	-0.24
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	13.91	2.63	7.04	52.04	31.53
Book Value Per Share	0.45	0.44	0.43	0.37	0.29
Tangible Book Value	453.68	436.75	434.29	372.63	291.53
Tangible Book Value Per Share	0.45	0.44	0.43	0.37	0.29
Buildings	-	53.34	34.99	43.2	-
Machinery	-	26.99	23.98	22.34	11
Construction In Progress	-	36.49	42.47	34.32	-
Leasehold Improvements	-	64.83	59.19	55.49	40.65