Global Strategic Group Balance Sheet

Financials in millions HKD. Fiscal year is October - September.

Millions HKD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	4.88	20.07	9.39	5	23.41
Short-Term Investments	3.29	4.32	3.18	0.81	0.81
Cash & Short-Term Investments	8.17	24.39	12.57	5.81	24.22
Cash Growth	-66.51%	94.08%	116.30%	-76.01%	734.24%
Accounts Receivable	4.23	11.02	9.32	9.94	8.17
Other Receivables	3.22	9.09	6.46	0.94	6.36
Receivables	7.45	20.1	15.78	10.88	18.84
Inventory	1.81	0.24	0.57	1.49	0.8
Prepaid Expenses	70.9	12.45	10.58	6.72	12.47
Other Current Assets	0.88	-	-	-	-
Total Current Assets	89.21	57.18	39.48	24.89	56.33
Property, Plant & Equipment	174.98	165.85	168.98	125.07	114.3
Long-Term Investments	0.04	0.07	0.1	0.18	-
Other Intangible Assets	83.5	88.21	90.77	80.98	71.03
Other Long-Term Assets	40.39	27.18	-	8.74	3.58
Total Assets	388.12	338.49	299.34	239.86	245.24
Accounts Payable	3.08	3.98	3.61	1.15	0.87
Accrued Expenses	8.53	6.34	4.67	40.61	-
Short-Term Debt	7.27	13.16	13.35	11.03	4.23
Current Portion of Long-Term Debt	38.5	58.03	36.28	10.73	34.85
Current Portion of Leases	6.41	4.75	4.62	1.58	1.41
Current Income Taxes Payable	4.14	1.61	-	0.02	0.02
Current Unearned Revenue	54.23	42.23	40.3	10.8	42.89
Other Current Liabilities	27.26	31.16	29.41	-	15.34
Total Current Liabilities	149.41	161.25	132.23	75.91	99.6
Long-Term Debt	83.57	66.7	49.65	56.92	54.81
Long-Term Leases	10.39	4.87	2.98	1.24	0.45
Long-Term Deferred Tax Liabilities	20.88	22.05	22.69	20.24	17.76
Other Long-Term Liabilities	-	-	-	3.21	-
Total Liabilities	264.25	254.87	207.55	157.52	172.61
Common Stock	18.86	4.56	4.56	4.56	4.56
Additional Paid-In Capital	371.99	346.25	346.25	346.25	346.25
Retained Earnings	-401.37	-382.66	-367.02	-354.79	-341.44
Comprehensive Income & Other	19.42	19.77	18.73	19.76	18.49
Total Common Equity	8.91	-12.08	2.52	15.78	27.86
Minority Interest	114.96	95.69	89.27	66.56	44.78
Shareholders' Equity	123.87	83.62	91.79	82.34	72.63
Total Liabilities & Equity	388.12	338.49	299.34	239.86	245.24
Total Debt	146.14	147.5	106.87	81.5	95.74
Net Cash (Debt)	-137.97	-123.11	-94.3	-75.69	-71.52
Net Cash Per Share	-1.86	-2.39	-2.07	-1.66	-5.18
Filing Date Shares Outstanding	188.6	45.59	45.59	45.59	45.59
Total Common Shares Outstanding	188.6	45.59	45.59	45.59	45.59
Working Capital	-60.2	-104.07	-92.74	-51.02	-43.27
Book Value Per Share	0.05	-0.26	0.06	0.35	0.61
Tangible Book Value	-74.6	-100.29	-88.25	-65.2	-43.18
Tangible Book Value Per Share	-0.40	-2.20	-1.94	-1.43	-0.95
Buildings	11.08	8.81	8.66	9.13	9.65
Machinery	53.05	52.47	50.39	19.9	21.19
Construction In Progress	29.07	12.24	5.52	1.59	1.18
Leasehold Improvements	3.06	1.12	1.1	1.16	1.23

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