HKG:2322 Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	55.15	59.85	129.05	138.5	217.02	246.79
Trading Asset Securities	11.62	22.98	12.96	7.44	7.99	16.84
Cash & Short-Term Investments	66.77	82.82	142	145.94	225.01	263.63
Cash Growth	-39.95%	-41.67%	-2.70%	-35.14%	-14.65%	31.47%
Accounts Receivable	260.54	279.8	273.08	339.27	402.01	420.8
Other Receivables	0.04	0.2	0.2	10.81	7.65	-
Receivables	421.36	440.08	338.87	405.18	487.34	491.47
Other Current Assets	69.56	63.45	82.51	96.29	73.88	61.75
Total Current Assets	557.69	586.36	563.38	647.41	786.22	816.86
Property, Plant & Equipment	18.48	5.59	39.85	53.63	52.91	59.02
Long-Term Investments	-	-	-	14.15	19.96	-
Goodwill	1	1	1	1	5	76.7
Other Intangible Assets	0.5	0.5	5.53	16.8	21.5	21.5
Long-Term Accounts Receivable	-	-	-	2.37	11.54	29.9
Long-Term Deferred Tax Assets	11.93	11.93	21.69	17.5	14.2	9.01
Other Long-Term Assets	72.03	72.03	37.27	40.13	88.87	54.77
Total Assets	661.63	677.41	767.56	916.1	1,019	1,068
Accounts Payable	13.04	16.98	13.91	33.11	34.92	44.99
Accrued Expenses	8.92	10.71	8.49	15.8	18.22	28.62
Short-Term Debt	0.6	0.31	0.07	1.54	1.21	0.76
Current Portion of Long-Term Debt	-	-	-	-	-	7.88
Current Portion of Leases	5.47	0.51	10.71	10.56	4.31	11.06
Current Income Taxes Payable	7.08	6.18	9.35	8.1	7.54	9.61
Current Unearned Revenue	-	-	-	-	-	0.04
Other Current Liabilities	-	-	-	0.24	0.26	8.81
Total Current Liabilities	35.1	34.68	42.52	69.35	66.46	111.78
Long-Term Leases	8.75	1.22	-	10.32	8.9	-
Long-Term Deferred Tax Liabilities	1.86	1.86	1.25	3.34	4.75	5.41
Other Long-Term Liabilities	-	-	-	-	14.21	26.59
Total Liabilities	45.71	37.77	43.78	83.01	94.32	143.77
Common Stock	82.41	82.41	82.41	82.41	82.41	82.41
Additional Paid-In Capital	1,035	1,035	1,035	1,035	1,035	1,035
Retained Earnings	-441.06	-417.43	-328.47	-241.04	-199.27	-172.43
Comprehensive Income & Other	-60.36	-60.26	-65.08	-30.37	20.06	-8.01
Total Common Equity	615.92	639.64	723.79	845.92	938.13	936.9
Minority Interest	-	-	-	-12.83	-13.8	-12.93
Shareholders' Equity	615.92	639.64	723.79	833.1	924.34	923.98
Total Liabilities & Equity	661.63	677.41	767.56	916.1	1,019	1,068
Total Debt	14.82	2.03	10.78	22.42	14.42	19.7
Net Cash (Debt)	51.96	80.79	131.23	123.52	210.59	243.94
Net Cash Growth	-50.88%	-38.43%	6.24%	-41.34%	-13.67%	46.43%
Net Cash Per Share	0.01	0.02	0.03	0.03	0.05	0.06
Filing Date Shares Outstanding	4,121	4,121	4,121	4,121	4,121	4,121
Total Common Shares Outstanding	4,121	4,121	4,121	4,121	4,121	4,121
Working Capital	522.59	551.67	520.85	578.06	719.76	705.08
Book Value Per Share	0.15	0.16	0.18	0.21	0.23	0.23
Tangible Book Value	614.42	638.14	717.26	828.12	911.64	838.71
Tangible Book Value Per Share	0.15	0.15	0.17	0.20	0.22	0.20
Machinery	-	22.49	21.71	20.93	21.23	20.07
Leasehold Improvements	-	16.87	14.23	14.45	14.78	14.59

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.