HKG:2905 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	45.8	17.12	63.56	79.39	54.92	45.89
Short-Term Investments	-	13.97	-	-	-	1.42
Cash & Short-Term Investments	45.8	31.09	63.56	79.39	54.92	47.31
Cash Growth	5.33%	-51.08%	-19.94%	44.54%	16.09%	-24.12%
Accounts Receivable	55.6	72.12	67.81	58.57	71.18	71.31
Other Receivables	5.53	3.52	4.43	5.99	6.41	3.58
Receivables	61.13	75.64	72.24	64.57	77.59	74.89
Inventory	27.42	26.01	21.89	22.83	34.88	19.17
Prepaid Expenses	-	5.11	1.33	0.37	1.26	3.44
Other Current Assets	-	-	0.65	0.18	0.18	40.22
Total Current Assets	134.35	137.85	159.67	167.33	168.83	185.03
Property, Plant & Equipment	24.34	23.73	22.58	16.51	18.58	16.46
Long-Term Investments	5.91	5.83	5.7	5.55	5.34	5.18
Other Intangible Assets	-	-	-	-	-	1.21
Long-Term Deferred Tax Assets	-	0.08	0.44	0.09	-	0.74
Other Long-Term Assets	-	-	-	0.03	0.38	0.04
Total Assets	164.6	167.49	188.39	189.5	193.13	208.65
Accounts Payable	3.33	3.92	7.37	2.82	3.81	6.27
Accrued Expenses	17.31	16.55	11.25	11.46	22.34	16.98
Short-Term Debt	-	-	-	3.74	3.96	44.18
Current Portion of Leases	0.59	0.08	0.16	0.3	0.07	0.26
Current Income Taxes Payable	-	-	-	0.01	0.38	0.37
Current Unearned Revenue	-	0.15	9.14	0.52	0.26	0.04
Other Current Liabilities	1	-	-	-	-	-
Total Current Liabilities	22.23	20.7	27.9	18.84	30.81	68.09
Long-Term Leases	1.12	-	0.24	0.4	-	0.07
Pension & Post-Retirement Benefits	3.17	2.29	0.28	0.16	0.16	0.05
Long-Term Deferred Tax Liabilities	-	-	-	-	0.08	-
Total Liabilities	26.52	22.98	28.42	19.4	31.05	68.2
Common Stock	9.21	9.21	7.68	7.68	7.68	7.68
Additional Paid-In Capital	161.21	161.21	154.7	154.7	154.7	154.7
Retained Earnings	-31.14	-25.42	-1.4	2.71	24.42	4.74
Comprehensive Income & Other	-1.2	-0.49	-1	5.01	7.73	6.9
Total Common Equity	138.08	144.51	159.97	170.1	194.53	174.02
Minority Interest	-	-	-	-	-32.45	-33.57
Shareholders' Equity	138.08	144.51	159.97	170.1	162.08	140.45
Total Liabilities & Equity	164.6	167.49	188.39	189.5	193.13	208.65
Total Debt	1.71	0.08	0.39	4.44	4.03	44.5
Net Cash (Debt)	44.08	31.01	63.16	74.95	50.9	2.81
Net Cash Growth	1.94%	-50.91%	-15.73%	47.26%	1711.93%	-
Net Cash Per Share	0.96	0.70	1.65	1.95	1.33	0.07
Filing Date Shares Outstanding	46.06	46.06	38.38	38.38	38.38	38.38
Total Common Shares Outstanding	46.06	46.06	38.38	38.38	38.38	38.38
Working Capital	112.11	117.15	131.77	148.49	138.02	116.94
Book Value Per Share	3.00	3.14	4.17	4.43	5.07	4.53
Tangible Book Value	138.08	144.51	159.97	170.1	194.53	172.82
Tangible Book Value Per Share	3.00	3.14	4.17	4.43	5.07	4.50
Machinery	-	24.66	21.84	24.63	25.35	22.75
Construction In Progress	-	5.16	2.93	-	-	-
Leasehold Improvements	-	2.36	2.36	0.98	0.94	0.94
Order Backlog	-	240	-	-	-	268.9

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