Guoen 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	27.59	29.39	20.96	18.49	12.24	33.5
Short-Term Investments	10.73	1.79	0.62	0.49	0.45	0.81
Trading Asset Securities	3.01	2.21	2.28	-	-	5.36
Cash & Short-Term Investments	41.33	33.39	23.87	18.98	12.69	39.67
Cash Growth	-13.78%	39.90%	25.72%	49.62%	-68.02%	47.20%
Accounts Receivable	42.7	44.23	34.74	36.31	29.84	21.56
Other Receivables	-	0.46	0.67	0.71	3.48	2.77
Receivables	42.7	44.69	35.4	37.02	33.32	24.32
Inventory	0.28	0.83	-	-	-	-
Prepaid Expenses	-	4.72	3.04	2.08	2.78	1.83
Other Current Assets	-	-	-	-	5.63	3.63
Total Current Assets	84.3	83.63	62.3	58.08	54.42	69.45
Property, Plant & Equipment	2.01	2.29	4.12	1.47	7.2	12.28
Long-Term Investments	-	-	-	-	-	1.25
Other Long-Term Assets	1.56	1.57	1.61	1.64	2.86	10.83
Total Assets	87.87	87.49	68.03	61.2	64.48	93.82
Accounts Payable	20.12	22.1	18.31	24.55	18.87	28.3
Accrued Expenses	4.68	3.76	4.44	5.33	8.89	16.96
Short-Term Debt	-	0.62	-	-	-	-
Current Portion of Leases	1.27	1.4	1.68	0.49	5.12	4.33
Current Income Taxes Payable	0.18	0.17	0.13	0.11	0.12	0.97
Current Unearned Revenue	11.36	13.23	12.82	8.01	5.49	11.17
Other Current Liabilities	2.94	2.34	2.89	2.43	2.43	2.97
Total Current Liabilities	40.55	43.62	40.26	40.92	40.91	64.69
Long-Term Debt	2.19	2.09	0.71	0.26	-	-
Long-Term Leases	-	0.02	1.38	-	0.27	4.29
Total Liabilities	42.74	45.73	42.36	41.18	41.18	68.98
Common Stock	2.95	0.25	16.67	16.67	16.67	16.67
Additional Paid-In Capital	93.59	93.59	78.56	78.56	78.56	78.56
Retained Earnings	-103.9	-104.64	-120.14	-123.31	-117.41	-116.13
Comprehensive Income & Other	52.48	52.57	50.58	48.09	45.47	45.73
Shareholders' Equity	45.12	41.77	25.67	20.02	23.29	24.84
Total Liabilities & Equity	87.87	87.49	68.03	61.2	64.48	93.82
Total Debt	3.46	4.12	3.78	0.75	5.39	8.62
Net Cash (Debt)	37.86	29.26	20.09	18.23	7.3	31.05
Net Cash Growth	-13.25%	45.67%	10.18%	149.73%	-76.49%	20.67%
Net Cash Per Share	1.50	1.54	2.41	2.19	0.88	3.72
Filing Date Shares Outstanding	30.01	25.01	8.34	8.34	8.34	8.34
Total Common Shares Outstanding	30.01	25.01	8.34	8.34	8.34	8.34
Working Capital	43.75	40.01	22.04	17.16	13.5	4.76
Book Value Per Share	1.50	1.67	3.08	2.40	2.79	2.98
Tangible Book Value	45.12	41.77	25.67	20.02	23.29	24.84
Tangible Book Value Per Share	1.50	1.67	3.08	2.40	2.79	2.98
Machinery	-	17.33	17.12	21.3	16.13	16.4
Leasehold Improvements	-	-	-	-	5.02	5.25

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