Life Concepts 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	1.98	0.17	1.34	2.21	2.52	12.19
Cash & Short-Term Investments	1.98	0.17	1.34	2.21	2.52	12.19
Cash Growth	436.96%	-87.27%	-39.34%	-12.21%	-79.32%	-54.63%
Accounts Receivable	37.8	39.58	38.15	34.48	38.69	15.88
Other Receivables	-	-	0.4	0.31	0.96	3.58
Receivables	37.8	39.58	38.55	34.79	39.65	19.45
Inventory	0.45	0.73	0.28	0.62	1.15	2.54
Prepaid Expenses	-	-	-	-	-	6.84
Other Current Assets	-	-	-	-	-	6.85
Total Current Assets	40.23	40.48	40.17	37.62	43.32	47.87
Property, Plant & Equipment	3.72	4.79	0.57	9.75	7.04	40.94
Other Intangible Assets	-	-	-	-	7.91	13.37
Long-Term Accounts Receivable	15.19	15.19	15.15	15.91	29.9	57.72
Other Long-Term Assets	69.02	67.57	66.34	75.97	62.64	77.72
Total Assets	128.16	128.02	122.24	139.25	150.81	251.13
Accounts Payable	1.38	1.47	4.86	4.89	5.73	10
Accrued Expenses	8.27	28.45	10.19	11.34	14.21	19.5
Short-Term Debt	-	-	142.73	153.4	172.93	1.16
Current Portion of Long-Term Debt	2.37	1.43	-	-	-	-
Current Portion of Leases	1.62	1.56	17.23	11.92	17.14	42.01
Current Income Taxes Payable	-	0.03	0.45	0.45	0.23	0.71
Current Unearned Revenue	-	-	-	0.39	0.89	1.19
Other Current Liabilities	50.92	31.04	53.93	40.31	31.17	37.3
Total Current Liabilities	64.55	63.98	229.38	222.71	242.3	111.85
Long-Term Debt	120.96	116.5	-	-	-	157.33
Long-Term Leases	-	0.82	0.36	5.81	4.37	18.6
Long-Term Deferred Tax Liabilities	9.62	9.42	9.41	9.74	12.99	12.73
Other Long-Term Liabilities	-	-	0.82	0.82	1.57	10.58
Total Liabilities	195.13	190.72	239.97	239.07	261.22	311.09
Common Stock	17.67	17.67	14.79	14.79	63.04	63.04
Additional Paid-In Capital	2.42	2.42	-	-	28.79	28.79
Retained Earnings	-122.44	-117.59	-167.26	-147.7	-237.32	-196.47
Comprehensive Income & Other	30.4	29.97	29.77	27.95	25.57	29.73
Total Common Equity	-71.95	-67.53	-122.7	-104.97	-119.93	-74.91
Minority Interest	4.98	4.84	4.98	5.15	9.51	14.96
Shareholders' Equity	-66.97	-62.7	-117.73	-99.82	-110.42	-59.95
Total Liabilities & Equity	128.16	128.02	122.24	139.25	150.81	251.13
Total Debt	124.94	120.31	160.31	171.13	194.43	219.09
Net Cash (Debt)	-122.97	-120.14	-158.96	-168.92	-191.91	-206.9
Net Cash Per Share	-1.15	-1.12	-1.67	-2.59	-4.74	-5.11
Filing Date Shares Outstanding	113.41	113.41	94.91	94.91	40.51	40.51
Total Common Shares Outstanding	113.41	113.41	94.91	94.91	40.51	40.51
Working Capital	-24.32	-23.5	-189.21	-185.09	-198.98	-63.98
Book Value Per Share	-0.63	-0.60	-1.29	-1.11	-2.96	-1.85
Tangible Book Value	-71.95	-67.53	-122.7	-104.97	-127.84	-88.28
Tangible Book Value Per Share	-0.63	-0.60	-1.29	-1.11	-3.16	-2.18
Machinery	-	8.58	8.04	8.21	20.03	47.37
Leasehold Improvements	-	18.74	16.68	16.7	40.43	94.12

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