HKG:2326 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	3.76	3.13	6.5	7.53	9.02
Cash & Short-Term Investments	3.76	3.13	6.5	7.53	9.02
Cash Growth	19.97%	-51.81%	-13.66%	-16.48%	19.95%
Accounts Receivable	251.86	115.5	147.97	1,384	98.92
Other Receivables	2.4	0.43	0.87	0.76	0.79
Receivables	263.58	124.78	157.27	1,392	107.33
Inventory	39.65	41.86	25.98	45.46	57.55
Other Current Assets	283.94	288.63	306.11	313.95	395.67
Total Current Assets	590.92	458.41	495.87	1,759	569.57
Property, Plant & Equipment	76.98	32.56	40.43	45.77	55.41
Long-Term Accounts Receivable	16.97	17.34	24.02	-	-
Long-Term Deferred Tax Assets	0.04	0.04	0.04	0.04	0.04
Total Assets	684.91	508.35	560.36	1,805	625.02
Accounts Payable	207.14	88.48	74.15	1,280	45.84
Accrued Expenses	35.57	41.8	52.03	31.23	37.45
Current Portion of Leases	7.01	-	1.63	1.2	1.06
Current Income Taxes Payable	8.71	2.35	3.56	3.3	2.96
Total Current Liabilities	258.43	132.63	131.36	1,316	87.32
Long-Term Leases	29.39	-	2.55	5.29	15.61
Long-Term Deferred Tax Liabilities	0.07	0.07	0.07	0.07	0.07
Total Liabilities	287.89	132.7	133.98	1,321	103
Common Stock	4.22	4.22	4.22	4.22	4.22
Additional Paid-In Capital	73.93	73.93	73.93	73.93	73.93
Retained Earnings	349.24	352.64	398.52	429.3	427.46
Comprehensive Income & Other	-20.72	-45.72	-41.04	-14.24	25.47
Total Common Equity	406.67	385.07	435.63	493.21	531.08
Minority Interest	-9.65	-9.41	-9.25	-9.13	-9.05
Shareholders' Equity	397.02	375.65	426.38	484.07	522.02
Total Liabilities & Equity	684.91	508.35	560.36	1,805	625.02
Total Debt	36.4	-	4.18	6.49	16.67
Net Cash (Debt)	-32.64	3.13	2.33	1.04	-7.66
Net Cash Growth	-	34.80%	122.91%	-	-
Net Cash Per Share	-0.00	0.00	0.00	0.00	-0.00
Filing Date Shares Outstanding	21,084	21,084	21,084	21,084	21,084
Total Common Shares Outstanding	21,084	21,084	21,084	21,084	21,084
Working Capital	332.49	325.78	364.51	443.63	482.26
Book Value Per Share	0.02	0.02	0.02	0.02	0.03
Tangible Book Value	406.67	385.07	435.63	493.21	531.08
Tangible Book Value Per Share	0.02	0.02	0.02	0.02	0.03
Machinery	92.35	86.62	73.79	73.04	76.6
Construction In Progress	9.32	-	-	2.74	5.09
Leasehold Improvements	2.82	2.66	2.69	2.84	0.33