Langu Company 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	19.76	17.77	6.96	6.53	8.42	23.41
Short-Term Investments	-	1.09	0.26	1.82	0.64	0.56
Trading Asset Securities	1.74	1.74	1.71	1.99	-	0.23
Cash & Short-Term Investments	21.5	20.6	8.93	10.33	9.06	24.21
Cash Growth	9.50%	130.71%	-13.59%	14.00%	-62.56%	12.21%
Accounts Receivable	5.08	5.77	7.75	5.39	8.58	29.6
Other Receivables	-	1.39	1.69	3.4	1.73	2.58
Receivables	321.36	332.24	344.62	345.71	240.44	252.85
Prepaid Expenses	11.32	3.02	2.51	1.09	0.81	1.65
Restricted Cash	203.97	126.46	80.81	52.22	57.24	51.19
Other Current Assets	-	-	-	-	-	0.08
Total Current Assets	558.14	482.32	436.87	409.35	307.54	329.97
Property, Plant & Equipment	1.92	3.2	6.02	7.82	4.88	9.2
Goodwill	-	-	-	4.25	4.25	7.37
Other Intangible Assets	0.04	0.05	0.11	1.51	2.06	3.02
Long-Term Deferred Tax Assets	-	-	-	-	0	0
Other Long-Term Assets	7.5	7.7	9.49	10.99	11.89	11.29
Total Assets	567.59	493.27	468.47	472.8	485.25	475.74
Accounts Payable	174.74	84.63	30.89	1.87	1.28	17.62
Accrued Expenses	-	15.84	13.65	13.32	5.01	5.57
Short-Term Debt	62.09	75.46	88.23	89.21	37.44	22.77
Current Portion of Long-Term Debt	-	-	-	-	49.21	43.21
Current Portion of Leases	1.44	2.77	2.61	2.42	4.58	4.3
Current Income Taxes Payable	1.41	-	-	-	-	0.01
Current Unearned Revenue	38.54	20.38	26.36	19.76	21.77	36.75
Total Current Liabilities	278.21	199.08	161.74	126.59	119.28	130.24
Long-Term Leases	0.21	0.27	3.04	5.11	0.03	4.61
Long-Term Deferred Tax Liabilities	-	-	-	0.21	0.29	0.45
Total Liabilities	278.42	199.35	164.78	131.91	119.59	135.3
Common Stock	33.67	33.67	8.43	7.02	7.02	1.76
Additional Paid-In Capital	639.09	639.09	640.3	637.12	637.12	579.74
Retained Earnings	-389.73	-380.86	-346.27	-305.28	-277.28	-242.41
Comprehensive Income & Other	7.63	7.63	8.81	10.8	-1.21	1.36
Total Common Equity	290.66	299.54	311.27	349.67	365.65	340.44
Minority Interest	-1.49	-5.61	-7.58	-8.77	-	-
Shareholders' Equity	289.17	293.92	303.69	340.9	365.65	340.44
Total Liabilities & Equity	567.59	493.27	468.47	472.8	485.25	475.74
Total Debt	63.74	78.5	93.87	96.74	91.25	74.89
Net Cash (Debt)	-42.24	-57.9	-84.95	-86.41	-82.19	-50.68
Net Cash Per Share	-0.26	-0.59	-2.26	-2.52	-2.47	-6.28
Filing Date Shares Outstanding	168.35	168.35	42.12	35.1	35.1	8.78
Total Common Shares Outstanding	168.35	168.35	42.12	35.1	35.1	8.78
Working Capital	279.93	283.24	275.12	282.76	188.27	199.73
Book Value Per Share	1.73	1.78	7.39	9.96	10.42	38.79
Tangible Book Value	290.62	299.49	311.16	343.91	359.34	330.05
Tangible Book Value Per Share	1.73	1.78	7.39	9.80	10.24	37.61
Machinery	-	1.13	1.14	1.57	1.55	1.6
Leasehold Improvements	-	0.19	0.37	3.58	3.58	3.53

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