Global Strategic Group Balance Sheet

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

Millions HKD. Fiscal year is Oct - Sep.

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	8.75	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	8.75	8.17	24.39	12.57	5.81	24.22
Cash Growth	-29.98%	-66.51%	94.08%	116.30%	-76.01%	734.24%
Accounts Receivable	5.08	4.23	11.02	9.32	9.94	8.17
Other Receivables	1.11	3.22	9.09	6.46	0.94	6.36
Receivables	6.18	7.45	20.1	15.78	10.88	18.84
Inventory	0.89	1.81	0.24	0.57	1.49	0.8
Prepaid Expenses	119.18	70.9	12.45	10.58	6.72	12.47
Other Current Assets	-	0.88	-	-	-	-
Total Current Assets	135	89.21	57.18	39.48	24.89	56.33
Property, Plant & Equipment	179.18	174.98	165.85	168.98	125.07	114.3
Long-Term Investments	0.04	0.04	0.07	0.1	0.18	-
Other Intangible Assets	88.43	83.5	88.21	90.77	80.98	71.03
Other Long-Term Assets	126.81	40.39	27.18	-	8.74	3.58
Total Assets	529.45	388.12	338.49	299.34	239.86	245.24
Accounts Payable	6.44	3.08	3.98	3.61	1.15	0.87
Accrued Expenses	45.13	8.53	6.34	4.67	40.61	-
Short-Term Debt	1.95	7.27	13.16	13.35	11.03	4.23
Current Portion of Long-Term Debt	71.47	38.5	58.03	36.28	10.73	34.85
Current Portion of Leases	3.25	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	43.05	54.23	42.23	40.3	10.8	42.89
Other Current Liabilities	-	27.26	31.16	29.41	-	15.34
Total Current Liabilities	171.29	149.41	161.25	132.23	75.91	99.6
Long-Term Debt	167.23	83.57	66.7	49.65	56.92	54.81
Long-Term Leases	11.68	10.39	4.87	2.98	1.24	0.45
Long-Term Deferred Tax Liabilities	22.11	20.88	22.05	22.69	20.24	17.76
Other Long-Term Liabilities	-	-	-	-	3.21	-
Total Liabilities	372.3	264.25	254.87	207.55	157.52	172.61
Common Stock	18.86	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	-6.27	19.42	19.77	18.73	19.76	18.49
Total Common Equity	12.59	8.91	-12.08	2.52	15.78	27.86
Minority Interest	144.56	114.96	95.69	89.27	66.56	44.78
Shareholders' Equity	157.15	123.87	83.62	91.79	82.34	72.63
Total Liabilities & Equity	529.45	388.12	338.49	299.34	239.86	245.24
Total Debt	255.58	146.14	147.5	106.87	81.5	95.74
Net Cash (Debt)	-246.83	-137.97	-123.11	-94.3	-75.69	-71.52
Net Cash Per Share	-1.73	-1.86	-2.39	-2.07	-1.66	-5.18
Filing Date Shares Outstanding	187.88	188.6	45.59	45.59	45.59	45.59
Total Common Shares Outstanding	187.88	188.6	45.59	45.59	45.59	45.59
Working Capital	-36.29	-60.2	-104.07	-92.74	-51.02	-43.27
Book Value Per Share	0.07	0.05	-0.26	0.06	0.35	0.61
Tangible Book Value	-75.84	-74.6	-100.29	-88.25	-65.2	-43.18
Tangible Book Value Per Share	-0.40	-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