China Next-Gen Commerce and Supply Chain Limited (HKG:3928)
Hong Kong · Delayed Price · Currency is HKD 27.60
+1.30 (4.94%)
Sep 7, 2026, 4:08 PM HKT
HKG:3928 Balance Sheet
Financials in millions SGD. Fiscal year is October - September.
Millions SGD. Fiscal year is Oct - Sep.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Sep '25 Sep 30, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Cash & Equivalents | 15.94 | 3.06 | 6.14 | 8.28 | 8.96 | 9.31 |
Short-Term Investments | 1.81 | 2.2 | 1.51 | 0.87 | 0.74 | 0.63 |
Cash & Short-Term Investments | 17.75 | 5.25 | 7.65 | 9.15 | 9.7 | 9.93 |
Cash Growth | 168.49% | -31.36% | -16.39% | -5.64% | -2.36% | -3.79% |
Accounts Receivable | 22.63 | 25.93 | 31.74 | 25.05 | 29.96 | 28.09 |
Other Receivables | 1.62 | 0.09 | 0.48 | 1.38 | 1.55 | 0.92 |
Receivables | 24.25 | 26.02 | 32.23 | 26.43 | 31.51 | 29.02 |
Prepaid Expenses | 3.99 | 0.3 | 0.44 | 0.24 | 0.29 | 0.43 |
Other Current Assets | - | - | - | - | - | 0.1 |
Total Current Assets | 47.84 | 31.57 | 40.32 | 35.81 | 41.49 | 39.49 |
Property, Plant & Equipment | 9.56 | 9.87 | 11.82 | 11.21 | 13.44 | 17.73 |
Long-Term Investments | 1.32 | 1.31 | 1.29 | 1.28 | 1.84 | 2.36 |
Other Long-Term Assets | 12.86 | 16.62 | 16.22 | 15.31 | 16.66 | 16.14 |
Total Assets | 71.92 | 59.37 | 69.65 | 63.61 | 73.44 | 75.74 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Sep '25 Sep 30, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Accounts Payable | 6.4 | 6.92 | 7.07 | 4.27 | 4.28 | 4.83 |
Accrued Expenses | 3.97 | 5.64 | 8.93 | 7.62 | 9.61 | 7.17 |
Short-Term Debt | 4.54 | 4.89 | 4.48 | 4.61 | 4.36 | 6 |
Current Portion of Long-Term Debt | 2.96 | 3.84 | 6.05 | 6.13 | 5.78 | 4.35 |
Current Portion of Leases | 0.15 | 0.48 | 0.75 | 0.42 | 1.06 | 1.79 |
Current Unearned Revenue | 1.8 | 1.43 | 3.9 | 0.03 | 0.02 | 0.33 |
Other Current Liabilities | 4.48 | 3.46 | 4.01 | 4.23 | 5.12 | 4 |
Total Current Liabilities | 24.31 | 26.67 | 35.18 | 27.32 | 30.22 | 28.49 |
Long-Term Debt | 3.16 | 5.41 | 5.81 | 7.18 | 12.65 | 14.73 |
Long-Term Leases | 0.97 | 1 | 1.48 | 1.15 | 1.57 | 2.03 |
Total Liabilities | 28.44 | 33.08 | 42.47 | 35.65 | 44.44 | 45.25 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Sep '25 Sep 30, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Common Stock | 0.87 | 0.85 | 0.85 | 0.85 | 0.85 | 0.85 |
Additional Paid-In Capital | 41.53 | 18.74 | 18.74 | 18.74 | 18.74 | 18.74 |
Retained Earnings | -7.64 | -2.07 | -1.19 | -0.4 | 0.63 | 2.13 |
Comprehensive Income & Other | 8.71 | 8.77 | 8.77 | 8.77 | 8.77 | 8.77 |
Shareholders' Equity | 43.48 | 26.29 | 27.17 | 27.96 | 29 | 30.49 |
Total Liabilities & Equity | 71.92 | 59.37 | 69.65 | 63.61 | 73.44 | 75.74 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Mar '26 Mar 31, 2026 | Sep '25 Sep 30, 2025 | Sep '24 Sep 30, 2024 | Sep '23 Sep 30, 2023 | Sep '22 Sep 30, 2022 | Sep '21 Sep 30, 2021 |
Total Debt | 11.79 | 15.62 | 18.56 | 19.5 | 25.41 | 28.91 |
Net Cash (Debt) | 5.96 | -10.37 | -10.91 | -10.34 | -15.71 | -18.97 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | 0.01 | -0.02 | -0.02 | -0.02 | -0.03 | -0.04 |
Filing Date Shares Outstanding | 496 | 480 | 480 | 480 | 480 | 480 |
Total Common Shares Outstanding | 496 | 480 | 480 | 480 | 480 | 480 |
Working Capital | 23.53 | 4.91 | 5.13 | 8.49 | 11.27 | 11.01 |
Book Value Per Share | 0.09 | 0.05 | 0.06 | 0.06 | 0.06 | 0.06 |
Tangible Book Value | 43.14 | 26.29 | 27.17 | 27.96 | 29 | 30.49 |
Tangible Book Value Per Share | 0.09 | 0.05 | 0.06 | 0.06 | 0.06 | 0.06 |
Land | - | - | - | - | 1.16 | 2.44 |
Buildings | 2.74 | 2.74 | 2.74 | 1.31 | 1.87 | 1.86 |
Machinery | 14.98 | 14.69 | 16.07 | 14.93 | 15.95 | 19.27 |
Leasehold Improvements | 11.18 | 11.02 | 11.02 | 11.02 | 11.23 | 1.7 |