Easy Smart Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is July - June.

Millions HKD. Fiscal year is Jul - Jun.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jun '25 Jun 30, 2025	Jun '24 Jun 30, 2024	Jun '23 Jun 30, 2023	Jun '22 Jun 30, 2022	Jun '21 Jun 30, 2021
Cash & Equivalents	20.65	59.45	158.01	128.55	35.08	41.34
Cash & Short-Term Investments	20.65	59.45	158.01	128.55	35.08	41.34
Cash Growth	-8.30%	-62.38%	22.92%	266.42%	-15.15%	62.80%
Accounts Receivable	189.65	160.55	134.26	138.78	76.87	65.54
Other Receivables	9.51	8.81	16.3	8.94	-	0.6
Receivables	199.16	169.36	150.56	147.72	76.87	66.14
Prepaid Expenses	-	-	-	-	1.56	0.46
Other Current Assets	-	1.04	1.03	1.03	4.48	-
Total Current Assets	219.81	229.85	309.61	277.29	117.99	107.94
Property, Plant & Equipment	2.22	3.59	5.9	1.96	3.7	2.19
Long-Term Deferred Tax Assets	1.2	0.72	0.03	0.1	0.06	0.27
Other Long-Term Assets	3.18	3.18	3.35	3.35	3.39	0.16
Total Assets	226.41	237.34	318.89	282.71	125.14	110.56
Accounts Payable	4.16	9.71	9.31	8.37	6.48	12.54
Accrued Expenses	2.49	3.15	3.68	3.78	1.51	1.43
Short-Term Debt	-	-	-	-	-	0.15
Current Portion of Long-Term Debt	-	-	-	-	-	1.9
Current Portion of Leases	0.69	1.4	1.48	1.14	1.27	0.9
Current Income Taxes Payable	-	-	9.84	11.69	11.21	9.81
Current Unearned Revenue	1.62	0.94	0.39	0.75	0.36	0.82
Other Current Liabilities	0.49	0.1	0.1	0.1	4.79	3.69
Total Current Liabilities	9.44	15.29	24.79	25.83	25.62	31.24
Long-Term Debt	-	-	-	-	-	7.79
Long-Term Leases	-	-	1.4	-	1.14	-
Total Liabilities	9.44	15.29	26.19	25.83	26.77	39.03
Common Stock	4.08	4.08	4.08	4.08	-	0.01
Additional Paid-In Capital	40.41	40.41	110.58	110.58	-	-
Retained Earnings	173.75	178.84	179.31	143.49	99.64	70.88
Comprehensive Income & Other	-1.27	-1.27	-1.27	-1.27	-1.27	-
Total Common Equity	216.97	222.06	292.71	256.88	98.38	70.89
Minority Interest	-	-	-	-	-	0.64
Shareholders' Equity	216.97	222.06	292.71	256.88	98.38	71.53
Total Liabilities & Equity	226.41	237.34	318.89	282.71	125.14	110.56
Total Debt	0.69	1.4	2.87	1.14	2.42	10.74
Net Cash (Debt)	19.96	58.05	155.14	127.41	32.67	30.61
Net Cash Growth	-2.05%	-62.58%	21.77%	290.03%	6.72%	27.25%
Net Cash Per Share	0.05	0.14	0.38	0.40	0.11	0.10
Filing Date Shares Outstanding	408	408	408	408	306	306
Total Common Shares Outstanding	408	408	408	408	306	306
Working Capital	210.37	214.56	284.82	251.47	92.37	76.7
Book Value Per Share	0.53	0.54	0.72	0.63	0.32	0.23
Tangible Book Value	216.97	222.06	292.71	256.88	98.38	70.89
Tangible Book Value Per Share	0.53	0.54	0.72	0.63	0.32	0.23
Machinery	-	6.29	5.75	3.55	3.53	2.95
Order Backlog	-	687	670.7	637.5	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.