HKG:3860 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	126.49	135.69	115.54	131.47	208.14
Short-Term Investments	12.35	11.94	15.97	12.95	-
Cash & Short-Term Investments	138.85	147.63	131.51	144.42	208.14
Cash Growth	-5.95%	12.26%	-8.94%	-30.61%	141.72%
Accounts Receivable	34.09	32.27	48.77	42.17	55.59
Other Receivables	2.12	1.64	-	0.12	1.06
Receivables	36.21	33.92	48.77	42.29	56.65
Inventory	27.38	16.65	15.75	16.87	19.86
Prepaid Expenses	5.7	29.57	6.91	4.16	-
Other Current Assets	4.02	4	9	9	-
Total Current Assets	212.15	231.76	211.93	216.73	284.64
Property, Plant & Equipment	8.54	9.08	9.65	6.05	7.29
Long-Term Investments	0.26	0.26	2.98	2.98	2.98
Goodwill	20.53	19.51	49.04	-	-
Other Intangible Assets	69.21	75.21	155.31	-	-
Other Long-Term Assets	0.7	1.04	0.98	1.73	1.65
Total Assets	311.39	336.85	429.89	227.49	296.56
Accounts Payable	27.97	17.45	32.88	22.41	61.1
Accrued Expenses	9.01	9.8	10.18	6.21	8.61
Short-Term Debt	-	2.9	53.07	0.32	4.36
Current Portion of Long-Term Debt	24.45	14.78	78.36	70.59	-
Current Portion of Leases	2.7	2.62	2.61	2.56	2.68
Current Income Taxes Payable	1.83	7.38	3.88	1.72	1.27
Current Unearned Revenue	12.29	10.67	3.27	5.65	1.74
Other Current Liabilities	37.87	14.64	20.78	5.73	2.52
Total Current Liabilities	116.12	80.22	205.03	115.18	82.29
Long-Term Leases	1.75	1.17	1.51	0.14	2.1
Long-Term Deferred Tax Liabilities	11.42	12.41	34.96	-	0.04
Other Long-Term Liabilities	29.39	80.53	50.2	20.53	72.27
Total Liabilities	158.67	174.33	291.7	135.85	156.7
Common Stock	5.22	5.22	5	5	5
Additional Paid-In Capital	-	69.43	47.66	47.66	47.66
Retained Earnings	-	-11.37	-49.08	-27.02	22.69
Comprehensive Income & Other	100.68	57.4	61.78	62	55.98
Total Common Equity	105.91	120.68	65.36	87.64	131.32
Minority Interest	46.81	41.84	72.83	4.01	8.55
Shareholders' Equity	152.72	162.52	138.18	91.64	139.86
Total Liabilities & Equity	311.39	336.85	429.89	227.49	296.56
Total Debt	28.9	21.46	135.55	73.61	9.14
Net Cash (Debt)	109.95	126.17	-4.05	70.81	199
Net Cash Growth	-12.86%	-	-	-64.42%	137.72%
Net Cash Per Share	0.21	0.24	-0.01	0.14	0.40
Filing Date Shares Outstanding	522.18	522.18	500	500	500
Total Common Shares Outstanding	522.18	522.18	500	500	500
Working Capital	96.03	151.54	6.9	101.55	202.36
Book Value Per Share	0.20	0.23	0.13	0.18	0.26
Tangible Book Value	16.17	25.97	-139	87.64	131.32
Tangible Book Value Per Share	0.03	0.05	-0.28	0.18	0.26
Machinery	-	14.74	13.99	9.43	7.16
Leasehold Improvements	-	2.56	2.56	2.56	2.56