Unitas Holdings 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	8.82	8.06	25.21	29.03	28.43	26.54
Short-Term Investments	-	4.06	1.97	1.77	1.73	1.31
Cash & Short-Term Investments	8.82	12.12	27.18	30.8	30.17	27.85
Cash Growth	-47.68%	-55.42%	-11.77%	2.12%	8.32%	921.19%
Accounts Receivable	3.78	10.49	26.03	3.9	14.16	0.66
Other Receivables	3.99	0.09	0.1	0.07	0.11	0.04
Receivables	7.78	10.59	26.13	3.97	14.28	0.69
Inventory	2.34	1.09	1.42	0.16	0.28	0.46
Prepaid Expenses	7.38	6.22	10.1	5.1	4.99	0.09
Total Current Assets	26.31	30.01	64.82	40.04	49.71	29.09
Property, Plant & Equipment	16.98	13.75	1.31	0.9	0.72	3.26
Long-Term Investments	-	-	-	-	0.28	0.91
Long-Term Deferred Tax Assets	0.07	0.07	0.07	0.04	0.15	-
Other Long-Term Assets	-	1.07	-	-	0.72	-
Total Assets	43.37	44.9	66.2	40.98	51.57	33.26
Accounts Payable	7.21	7.3	17.53	0.98	11.07	0.05
Accrued Expenses	-	2.58	2.39	2.05	1.55	1.9
Short-Term Debt	12.68	4.7	1.09	1	1.94	1.02
Current Portion of Leases	4.07	3.86	0.37	0.75	1.35	2.31
Current Income Taxes Payable	9.54	10.72	11.28	10.53	9.82	8.69
Current Unearned Revenue	9.2	8.5	11.19	5.19	3.78	0.29
Other Current Liabilities	6.8	4.76	2.98	0.83	1.11	1.18
Total Current Liabilities	49.49	42.42	46.82	21.32	30.61	15.44
Long-Term Leases	2.74	4.8	-	0.37	0.38	1.72
Total Liabilities	52.23	47.22	46.82	21.7	30.99	17.16
Common Stock	26.13	26.13	26.13	26.13	26.13	24.73
Additional Paid-In Capital	297.52	297.52	297.52	297.52	297.52	288.84
Retained Earnings	-332.32	-325.83	-306.51	-306.32	-304.42	-299.45
Comprehensive Income & Other	-0.19	-0.13	1.81	1.95	1.36	1.99
Total Common Equity	-8.86	-2.31	18.95	19.28	20.58	16.1
Minority Interest	-	-	0.42	-	-	-
Shareholders' Equity	-8.86	-2.31	19.37	19.28	20.58	16.1
Total Liabilities & Equity	43.37	44.9	66.2	40.98	51.57	33.26
Total Debt	19.49	13.36	1.46	2.13	3.66	5.05
Net Cash (Debt)	-10.67	-1.24	25.72	28.68	26.5	22.8
Net Cash Growth	-	-	-10.31%	8.20%	16.24%	-
Net Cash Per Share	-0.00	-0.00	0.01	0.01	0.01	0.01
Filing Date Shares Outstanding	2,613	2,613	2,613	2,613	2,613	2,473
Total Common Shares Outstanding	2,613	2,613	2,613	2,613	2,613	2,473
Working Capital	-23.18	-12.41	17.99	18.71	19.1	13.66
Book Value Per Share	-0.00	-0.00	0.01	0.01	0.01	0.01
Tangible Book Value	-8.86	-2.31	18.95	19.28	20.58	16.1
Tangible Book Value Per Share	-0.00	-0.00	0.01	0.01	0.01	0.01
Machinery	-	6.95	1.91	1.72	1.83	1.83
Leasehold Improvements	-	3.4	2.6	1.7	1.7	1.7

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