KPa-BM Holdings 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	68.65	119.97	170.23	114.82	105.4	116.65
Short-Term Investments	3.55	2.24	1.74	10.66	0.46	2.36
Cash & Short-Term Investments	72.2	122.21	171.97	125.48	105.86	119.01
Cash Growth	-46.28%	-28.94%	37.05%	18.54%	-11.05%	-7.07%
Accounts Receivable	244.05	239.33	278.46	310.32	227.11	249.03
Other Receivables	8.38	25.04	36.01	10.44	11.67	5.46
Receivables	252.42	264.37	314.47	320.75	238.78	254.49
Inventory	20.05	19.41	14.93	17.71	18.23	11.07
Prepaid Expenses	5.34	7.34	5.32	13.49	12.13	1.64
Total Current Assets	350.01	413.34	506.69	477.43	375	386.21
Property, Plant & Equipment	18.2	16.82	14.87	13.59	18.67	17.47
Goodwill	0.6	0.6	0.6	0.6	0.6	0.6
Long-Term Deferred Tax Assets	3.39	3.38	0.41	0.14	1.13	0.14
Other Long-Term Assets	3.75	3.68	4.07	6.22	6.74	26.98
Total Assets	375.95	437.82	526.63	497.98	402.13	431.39
Accounts Payable	51.74	71.12	95.99	68.95	67.17	53.19
Accrued Expenses	4.53	12.81	11.33	9.52	4.77	-
Short-Term Debt	-	-	9.28	45.87	2.54	-
Current Portion of Leases	6.49	6.51	5.31	5.49	7.52	6.6
Current Income Taxes Payable	1.37	1.48	3.25	1.61	0.1	4.18
Current Unearned Revenue	25.59	42.44	76.38	55.51	27.84	50.35
Other Current Liabilities	25.09	35.57	28.55	43.77	38.57	43.02
Total Current Liabilities	114.81	169.94	230.09	230.72	148.5	157.34
Long-Term Leases	4.22	6.47	4.18	3.41	6.16	5.06
Long-Term Deferred Tax Liabilities	0.02	0.02	0.02	0.06	0.1	0.77
Total Liabilities	119.04	176.42	234.28	234.18	154.76	163.17
Common Stock	5.57	5.57	5.57	5.57	6	6
Additional Paid-In Capital	23.83	23.83	23.83	23.83	33.94	33.94
Retained Earnings	221.12	226.2	256.87	227.2	199.05	204.9
Comprehensive Income & Other	6.38	5.8	6.09	7.19	8.37	23.38
Total Common Equity	256.91	261.4	292.35	263.79	247.37	268.23
Shareholders' Equity	256.91	261.4	292.35	263.79	247.37	268.23
Total Liabilities & Equity	375.95	437.82	526.63	497.98	402.13	431.39
Total Debt	10.71	12.98	18.76	54.77	16.22	11.66
Net Cash (Debt)	61.49	109.23	153.22	70.72	89.64	107.34
Net Cash Growth	-51.61%	-28.71%	116.66%	-21.11%	-16.49%	-2.57%
Net Cash Per Share	0.11	0.20	0.28	0.12	0.15	0.18
Filing Date Shares Outstanding	556.93	556.93	556.93	556.93	600	600
Total Common Shares Outstanding	556.93	556.93	556.93	556.93	600	600
Working Capital	235.2	243.4	276.6	246.71	226.5	228.87
Book Value Per Share	0.46	0.47	0.52	0.47	0.41	0.45
Tangible Book Value	256.3	260.8	291.75	263.19	246.76	267.62
Tangible Book Value Per Share	0.46	0.47	0.52	0.47	0.41	0.45
Machinery	-	19.42	20.95	18.5	17.59	16.8
Leasehold Improvements	-	2.99	2.99	3.15	3.13	3.12
Order Backlog	-	368.69	898.53	1,144	1,135	-

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