HKG:3997 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	1.08	5.7	3.81	4.59	4.49	89.73
Trading Asset Securities	-	-	8.98	13.98	15.97	-
Cash & Short-Term Investments	1.08	5.7	12.8	18.58	20.46	89.73
Cash Growth	-91.43%	-55.44%	-31.13%	-9.20%	-77.20%	-0.34%
Accounts Receivable	7.28	7.55	10.62	6.86	6.95	4.37
Other Receivables	0.22	0.13	0.1	0.07	0.95	0.07
Receivables	7.5	7.68	10.72	6.93	7.9	4.43
Inventory	1.78	1.41	4.41	6.2	2.04	0.67
Prepaid Expenses	0.23	0.15	0.14	0.14	0.14	0.12
Other Current Assets	3.29	3.82	3.31	3.7	2.64	3.09
Total Current Assets	13.87	18.76	31.37	35.55	33.18	98.04
Property, Plant & Equipment	5.9	2.66	6.59	31.27	38.21	1.65
Long-Term Deferred Tax Assets	0.98	0.94	0.72	0.5	0.28	0.31
Other Long-Term Assets	39.05	39.5	46.94	21.8	25.38	0.12
Total Assets	59.79	61.86	85.62	89.11	97.05	100.12
Accounts Payable	2.37	2.4	4.62	4.62	2.48	0.54
Accrued Expenses	2.01	2.31	2.64	2.47	2.45	2.39
Short-Term Debt	1	-	2.2	-	-	-
Current Portion of Leases	2.51	1.6	2.96	1.49	2.95	0.68
Current Income Taxes Payable	0.13	0.08	0.22	-	-	0.13
Total Current Liabilities	8.02	6.39	12.64	8.59	7.88	3.74
Long-Term Leases	2.66	-	1.6	-	1.49	0.55
Pension & Post-Retirement Benefits	0.83	0.83	0.44	0.24	0.1	0.05
Long-Term Deferred Tax Liabilities	-	-	-	0.06	0.08	-
Other Long-Term Liabilities	0.21	0.21	0.21	0.19	0.19	-
Total Liabilities	11.72	7.43	14.88	9.07	9.73	4.34
Common Stock	12.83	12.83	12.83	12.83	12.83	12.83
Additional Paid-In Capital	34.33	34.33	36.9	36.9	36.9	36.9
Retained Earnings	0.86	7.22	20.96	30.26	37.54	46
Comprehensive Income & Other	0.04	0.04	0.04	0.04	0.04	0.04
Shareholders' Equity	48.07	54.43	70.73	80.03	87.32	95.78
Total Liabilities & Equity	59.79	61.86	85.62	89.11	97.05	100.12
Total Debt	6.17	1.6	6.76	1.49	4.44	1.23
Net Cash (Debt)	-5.09	4.1	6.04	17.09	16.02	88.5
Net Cash Growth	-	-32.07%	-64.66%	6.69%	-81.90%	0.40%
Net Cash Per Share	-0.04	0.03	0.05	0.13	0.12	0.69
Filing Date Shares Outstanding	128.34	128.34	128.34	128.34	128.34	128.34
Total Common Shares Outstanding	128.34	128.34	128.34	128.34	128.34	128.34
Working Capital	5.85	12.37	18.73	26.96	25.3	94.31
Book Value Per Share	0.37	0.42	0.55	0.62	0.68	0.75
Tangible Book Value	48.07	54.43	70.73	80.03	87.32	95.78
Tangible Book Value Per Share	0.37	0.42	0.55	0.62	0.68	0.75
Land	-	-	-	31.2	31.2	-
Machinery	-	11.17	11.11	10.97	10.83	9.84
Leasehold Improvements	-	5.47	5.47	6.1	4.83	1.4

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.