HKG:2326 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	6.37	3.13	6.5	7.53	9.02	7.52
Cash & Short-Term Investments	6.37	3.13	6.5	7.53	9.02	7.52
Cash Growth	5.02%	-51.81%	-13.66%	-16.48%	19.95%	23.39%
Accounts Receivable	141.96	115.5	147.97	1,384	98.92	519.26
Other Receivables	-	0.43	0.87	0.76	0.79	56.23
Receivables	141.96	124.78	157.27	1,392	107.33	582.75
Inventory	34.22	41.86	25.98	45.46	57.55	31.28
Other Current Assets	-	288.63	306.11	313.95	395.67	295.62
Total Current Assets	468.33	458.41	495.87	1,759	569.57	917.16
Property, Plant & Equipment	39.21	32.56	40.43	45.77	55.41	60.57
Long-Term Accounts Receivable	17.87	17.34	24.02	-	-	-
Long-Term Deferred Tax Assets	0.04	0.04	0.04	0.04	0.04	0.04
Total Assets	525.46	508.35	560.36	1,805	625.02	977.77
Accounts Payable	114.2	88.48	74.15	1,280	45.84	409.57
Accrued Expenses	34.46	41.8	52.03	31.23	37.45	35.77
Current Portion of Leases	-	-	1.63	1.2	1.06	1.39
Current Income Taxes Payable	1.81	2.35	3.56	3.3	2.96	5.19
Total Current Liabilities	150.46	132.63	131.36	1,316	87.32	451.92
Long-Term Leases	-	-	2.55	5.29	15.61	20.44
Long-Term Deferred Tax Liabilities	0.07	0.07	0.07	0.07	0.07	0.07
Total Liabilities	150.53	132.7	133.98	1,321	103	472.43
Common Stock	4.22	4.22	4.22	4.22	4.22	4.22
Additional Paid-In Capital	73.93	73.93	73.93	73.93	73.93	73.93
Retained Earnings	343.21	352.64	398.52	429.3	427.46	432.91
Comprehensive Income & Other	-36.91	-45.72	-41.04	-14.24	25.47	3.11
Total Common Equity	384.45	385.07	435.63	493.21	531.08	514.17
Minority Interest	-9.52	-9.41	-9.25	-9.13	-9.05	-8.84
Shareholders' Equity	374.93	375.65	426.38	484.07	522.02	505.34
Total Liabilities & Equity	525.46	508.35	560.36	1,805	625.02	977.77
Total Debt	-	-	4.18	6.49	16.67	21.84
Net Cash (Debt)	6.37	3.13	2.33	1.04	-7.66	-14.32
Net Cash Growth	302.59%	34.80%	122.91%	-	-	-
Net Cash Per Share	0.00	0.00	0.00	0.00	-0.00	-0.00
Filing Date Shares Outstanding	21,084	21,084	21,084	21,084	21,084	21,084
Total Common Shares Outstanding	21,084	21,084	21,084	21,084	21,084	21,084
Working Capital	317.87	325.78	364.51	443.63	482.26	465.24
Book Value Per Share	0.02	0.02	0.02	0.02	0.03	0.02
Tangible Book Value	384.45	385.07	435.63	493.21	531.08	514.17
Tangible Book Value Per Share	0.02	0.02	0.02	0.02	0.03	0.02
Machinery	-	86.62	73.79	73.04	76.6	70.16
Construction In Progress	-	-	-	2.74	5.09	5.69
Leasehold Improvements	-	2.66	2.69	2.84	0.33	0.32

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