KPa-BM Holdings 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	112.24	119.97	170.23	114.82	105.4
Short-Term Investments	3.88	2.24	1.74	10.66	0.46
Cash & Short-Term Investments	116.12	122.21	171.97	125.48	105.86
Cash Growth	-4.99%	-28.94%	37.05%	18.54%	-11.05%
Accounts Receivable	206.9	239.33	278.46	310.32	227.11
Other Receivables	2.41	25.04	36.01	10.44	11.67
Receivables	209.31	264.37	314.47	320.75	238.78
Inventory	16.73	19.41	14.93	17.71	18.23
Prepaid Expenses	8.95	7.34	5.32	13.49	12.13
Total Current Assets	351.1	413.34	506.69	477.43	375
Property, Plant & Equipment	28.6	16.82	14.87	13.59	18.67
Goodwill	0.6	0.6	0.6	0.6	0.6
Long-Term Deferred Tax Assets	2.07	3.38	0.41	0.14	1.13
Other Long-Term Assets	3.35	3.68	4.07	6.22	6.74
Total Assets	385.72	437.82	526.63	497.98	402.13
Accounts Payable	34.35	71.12	95.99	68.95	67.17
Accrued Expenses	9.65	12.81	11.33	9.52	4.77
Short-Term Debt	-	-	9.28	45.87	2.54
Current Portion of Leases	9.25	6.51	5.31	5.49	7.52
Current Income Taxes Payable	1.41	1.48	3.25	1.61	0.1
Current Unearned Revenue	38.05	42.44	76.38	55.51	27.84
Other Current Liabilities	22.14	35.57	28.55	43.77	38.57
Total Current Liabilities	114.84	169.94	230.09	230.72	148.5
Long-Term Leases	11.74	6.47	4.18	3.41	6.16
Long-Term Deferred Tax Liabilities	0.02	0.02	0.02	0.06	0.1
Total Liabilities	126.6	176.42	234.28	234.18	154.76
Common Stock	5.57	5.57	5.57	5.57	6
Additional Paid-In Capital	-	23.83	23.83	23.83	33.94
Retained Earnings	-	226.2	256.87	227.2	199.05
Comprehensive Income & Other	253.54	5.8	6.09	7.19	8.37
Shareholders' Equity	259.11	261.4	292.35	263.79	247.37
Total Liabilities & Equity	385.72	437.82	526.63	497.98	402.13
Total Debt	20.99	12.98	18.76	54.77	16.22
Net Cash (Debt)	95.13	109.23	153.22	70.72	89.64
Net Cash Growth	-12.91%	-28.71%	116.66%	-21.11%	-16.49%
Net Cash Per Share	0.17	0.20	0.28	0.12	0.15
Filing Date Shares Outstanding	556.93	556.93	556.93	556.93	600
Total Common Shares Outstanding	556.93	556.93	556.93	556.93	600
Working Capital	236.26	243.4	276.6	246.71	226.5
Book Value Per Share	0.47	0.47	0.52	0.47	0.41
Tangible Book Value	258.51	260.8	291.75	263.19	246.76
Tangible Book Value Per Share	0.46	0.47	0.52	0.47	0.41
Machinery	-	19.42	20.95	18.5	17.59
Leasehold Improvements	-	2.99	2.99	3.15	3.13
Order Backlog	688	368.69	898.53	1,144	1,135