EPS Creative Health Technology Group Limited (HKG:3860)

HKG:3860 Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	135.69	115.54	131.47	208.14	85.24
Short-Term Investments	11.94	15.97	12.95	-	0.87
Cash & Short-Term Investments	147.63	131.51	144.42	208.14	86.11
Cash Growth	12.26%	-8.94%	-30.61%	141.72%	-13.66%
Accounts Receivable	32.27	48.77	42.17	55.59	38.54
Other Receivables	1.64	-	0.12	1.06	3.26
Receivables	33.92	48.77	42.29	56.65	41.79
Inventory	35.32	15.75	16.87	19.86	5.96
Prepaid Expenses	10.89	6.91	4.16	-	4.96
Other Current Assets	4	9	9	-	8.14
Total Current Assets	231.76	211.93	216.73	284.64	146.96
Property, Plant & Equipment	9.08	9.65	6.05	7.29	4.21
Long-Term Investments	0.26	2.98	2.98	2.98	-
Goodwill	19.51	49.04	-	-	-
Other Intangible Assets	75.21	155.31	-	-	-
Other Long-Term Assets	1.04	0.98	1.73	1.65	-
Total Assets	336.85	429.89	227.49	296.56	151.17
Accounts Payable	17.45	32.88	22.41	61.1	9.6
Accrued Expenses	9.8	10.18	6.21	8.61	5.05
Short-Term Debt	2.9	53.07	0.32	4.36	0.51
Current Portion of Long-Term Debt	14.78	78.36	70.59	-	-
Current Portion of Leases	2.62	2.61	2.56	2.68	1.89
Current Income Taxes Payable	7.38	3.88	1.72	1.27	-
Current Unearned Revenue	10.67	3.27	5.65	1.74	-
Other Current Liabilities	14.64	20.78	5.73	2.52	0.85
Total Current Liabilities	80.22	205.03	115.18	82.29	17.89
Long-Term Debt	50.54	-	-	-	-
Long-Term Leases	1.17	1.51	0.14	2.1	-
Long-Term Deferred Tax Liabilities	12.41	34.96	-	0.04	0.13
Other Long-Term Liabilities	29.99	50.2	20.53	72.27	-
Total Liabilities	174.33	291.7	135.85	156.7	18.02
Common Stock	5.22	5	5	5	5
Additional Paid-In Capital	-	47.66	47.66	47.66	47.66
Retained Earnings	-	-49.08	-27.02	22.69	59.51
Comprehensive Income & Other	115.46	61.78	62	55.98	20.98
Total Common Equity	120.68	65.36	87.64	131.32	133.15
Minority Interest	41.84	72.83	4.01	8.55	-
Shareholders' Equity	162.52	138.18	91.64	139.86	133.15
Total Liabilities & Equity	336.85	429.89	227.49	296.56	151.17
Total Debt	72	135.55	73.61	9.14	2.4
Net Cash (Debt)	75.63	-4.05	70.81	199	83.71
Net Cash Growth	-	-	-64.42%	137.72%	-13.28%
Net Cash Per Share	0.15	-0.01	0.14	0.40	0.17
Filing Date Shares Outstanding	522.18	500	500	500	500
Total Common Shares Outstanding	522.18	500	500	500	500
Working Capital	151.54	6.9	101.55	202.36	129.06
Book Value Per Share	0.23	0.13	0.18	0.26	0.27
Tangible Book Value	25.97	-139	87.64	131.32	133.15
Tangible Book Value Per Share	0.05	-0.28	0.18	0.26	0.27
Machinery	-	13.99	9.43	7.16	4.97
Leasehold Improvements	-	2.56	2.56	2.56	2.56

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