EFT Solutions 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	85.1	84.8	62.53	73.12	56.43	54.83
Cash & Short-Term Investments	85.1	84.8	62.53	73.12	56.43	54.83
Cash Growth	4.02%	35.63%	-14.49%	29.58%	2.91%	57.37%
Accounts Receivable	19.93	26.52	55.26	29.18	39.76	32.68
Other Receivables	0.18	0.15	-	-	-	-
Receivables	20.11	26.67	55.26	29.18	39.76	32.68
Inventory	4.11	3.14	3.91	5.51	13.73	6.23
Prepaid Expenses	5.72	2.9	5.34	2.8	2.54	7.29
Other Current Assets	0.2	0.2	0.2	0.2	0.26	-
Total Current Assets	115.22	117.7	127.24	110.8	112.72	101.03
Property, Plant & Equipment	14.05	14.99	17.35	19.27	22.37	12.1
Long-Term Investments	6.84	7.43	-	-	-	-
Goodwill	7.02	7.02	10.58	10.58	10.58	0.23
Other Intangible Assets	0.19	0.2	1.68	3.63	5.93	1.69
Long-Term Deferred Tax Assets	1.08	1.12	0.27	-	-	-
Other Long-Term Assets	0.05	0.07	0.35	1.03	0.25	13.23
Total Assets	144.43	148.53	157.45	145.3	151.85	128.26
Accounts Payable	3.28	3.12	5.37	2.1	7.73	1.99
Current Portion of Leases	0.29	-	0.03	0.15	-	-
Current Income Taxes Payable	1.29	0.8	3.5	4.72	1.31	0.31
Current Unearned Revenue	4.5	7.15	3.51	8.38	18.36	8.73
Other Current Liabilities	3.5	4.04	2.57	4.18	3.23	1.83
Total Current Liabilities	12.85	15.12	14.97	19.53	30.63	12.86
Long-Term Leases	0.2	-	-	0.03	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.8	0.88	0.95
Total Liabilities	13.05	15.12	14.97	20.35	31.51	13.81
Common Stock	4.8	4.8	4.8	4.8	4.8	4.8
Additional Paid-In Capital	53.55	53.55	53.55	53.55	53.55	53.55
Retained Earnings	81.72	84.33	93.12	76.29	71.39	65.75
Comprehensive Income & Other	-9.92	-10.33	-10.13	-10.4	-9.86	-9.84
Total Common Equity	130.15	132.35	141.34	124.24	119.88	114.26
Minority Interest	1.23	1.05	1.15	0.72	0.46	0.19
Shareholders' Equity	131.38	133.41	142.49	124.95	120.34	114.45
Total Liabilities & Equity	144.43	148.53	157.45	145.3	151.85	128.26
Total Debt	0.49	-	0.03	0.18	-	-
Net Cash (Debt)	84.61	84.8	62.5	72.94	56.43	54.83
Net Cash Growth	3.42%	35.68%	-14.32%	29.27%	2.91%	65.03%
Net Cash Per Share	0.18	0.18	0.13	0.15	0.12	0.11
Filing Date Shares Outstanding	480	480	480	480	480	480
Total Common Shares Outstanding	480	480	480	480	480	480
Working Capital	102.37	102.58	112.27	91.27	82.09	88.17
Book Value Per Share	0.27	0.28	0.29	0.26	0.25	0.24
Tangible Book Value	122.95	125.13	129.08	110.03	103.37	112.35
Tangible Book Value Per Share	0.26	0.26	0.27	0.23	0.22	0.23
Machinery	-	20.69	17.89	16.4	16.48	11.17
Leasehold Improvements	-	14.43	13.52	10.03	7.44	7.34

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