EPS Creative Health Technology Group Limited (HKG:3860)

HKG:3860 Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	118.7	135.69	115.54	131.47	208.14	85.24
Short-Term Investments	19.16	11.94	15.97	12.95	-	0.87
Cash & Short-Term Investments	137.87	147.63	131.51	144.42	208.14	86.11
Cash Growth	34.75%	12.26%	-8.94%	-30.61%	141.72%	-13.66%
Accounts Receivable	61.58	32.27	48.77	42.17	55.59	38.54
Other Receivables	2.12	1.64	-	0.12	1.06	3.26
Receivables	63.69	33.92	48.77	42.29	56.65	41.79
Inventory	32.93	16.65	15.75	16.87	19.86	5.96
Prepaid Expenses	13.89	29.57	6.91	4.16	-	4.96
Other Current Assets	4.23	4	9	9	-	8.14
Total Current Assets	252.6	231.76	211.93	216.73	284.64	146.96
Property, Plant & Equipment	6.95	9.08	9.65	6.05	7.29	4.21
Long-Term Investments	0.26	0.26	2.98	2.98	2.98	-
Goodwill	19.81	19.51	49.04	-	-	-
Other Intangible Assets	71.57	75.21	155.31	-	-	-
Other Long-Term Assets	0.28	1.04	0.98	1.73	1.65	-
Total Assets	351.46	336.85	429.89	227.49	296.56	151.17
Accounts Payable	39.77	17.45	32.88	22.41	61.1	9.6
Accrued Expenses	18.96	9.8	10.18	6.21	8.61	5.05
Short-Term Debt	1.73	2.9	53.07	0.32	4.36	0.51
Current Portion of Long-Term Debt	54.61	14.78	78.36	70.59	-	-
Current Portion of Leases	1.64	2.62	2.61	2.56	2.68	1.89
Current Income Taxes Payable	6.76	7.38	3.88	1.72	1.27	-
Current Unearned Revenue	23.08	10.67	3.27	5.65	1.74	-
Other Current Liabilities	35.4	14.64	20.78	5.73	2.52	0.85
Total Current Liabilities	181.94	80.22	205.03	115.18	82.29	17.89
Long-Term Leases	0.74	1.17	1.51	0.14	2.1	-
Long-Term Deferred Tax Liabilities	11.81	12.41	34.96	-	0.04	0.13
Other Long-Term Liabilities	-	80.53	50.2	20.53	72.27	-
Total Liabilities	194.48	174.33	291.7	135.85	156.7	18.02
Common Stock	5.22	5.22	5	5	5	5
Additional Paid-In Capital	-	69.43	47.66	47.66	47.66	47.66
Retained Earnings	-	-11.37	-49.08	-27.02	22.69	59.51
Comprehensive Income & Other	107.8	57.4	61.78	62	55.98	20.98
Total Common Equity	113.02	120.68	65.36	87.64	131.32	133.15
Minority Interest	43.96	41.84	72.83	4.01	8.55	-
Shareholders' Equity	156.98	162.52	138.18	91.64	139.86	133.15
Total Liabilities & Equity	351.46	336.85	429.89	227.49	296.56	151.17
Total Debt	58.72	21.46	135.55	73.61	9.14	2.4
Net Cash (Debt)	79.15	126.17	-4.05	70.81	199	83.71
Net Cash Growth	60.19%	-	-	-64.42%	137.72%	-13.28%
Net Cash Per Share	0.15	0.24	-0.01	0.14	0.40	0.17
Filing Date Shares Outstanding	522.18	522.18	500	500	500	500
Total Common Shares Outstanding	522.18	522.18	500	500	500	500
Working Capital	70.66	151.54	6.9	101.55	202.36	129.06
Book Value Per Share	0.22	0.23	0.13	0.18	0.26	0.27
Tangible Book Value	21.65	25.97	-139	87.64	131.32	133.15
Tangible Book Value Per Share	0.04	0.05	-0.28	0.18	0.26	0.27
Machinery	-	14.74	13.99	9.43	7.16	4.97
Leasehold Improvements	-	2.56	2.56	2.56	2.56	2.56

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