HKG:8159 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	18.64	26.31	75.2	51	106.48	84.13
Trading Asset Securities	3.91	2.09	3.89	2.98	1.91	-
Cash & Short-Term Investments	22.56	28.4	79.09	53.98	108.39	84.13
Cash Growth	-52.91%	-64.09%	46.52%	-50.20%	28.83%	49.16%
Accounts Receivable	34.27	54.29	58.29	88.04	50.68	89.85
Other Receivables	55.26	12.04	16.01	49.8	11.09	95.13
Receivables	89.53	67.01	74.34	137.84	78.39	184.98
Inventory	61.82	60.47	20.57	26.2	34.37	58.13
Prepaid Expenses	-	6.66	71.35	-	13.04	14.7
Other Current Assets	-	1.05	1.62	-	17.77	2.81
Total Current Assets	173.91	163.6	246.97	218.02	251.96	344.74
Property, Plant & Equipment	22.02	18.73	25.52	30.1	47.87	55.47
Long-Term Investments	-	-	-	-	0.05	3.41
Goodwill	-	-	-	-	0.55	-
Other Intangible Assets	-	-	-	-	1.09	-
Other Long-Term Assets	32.89	35.29	44.78	6.4	12.7	13.5
Total Assets	228.82	217.62	317.93	260.06	319.75	417.11
Accounts Payable	35.35	34.18	30.68	26.47	38.73	67.99
Accrued Expenses	-	29.37	41.7	-	24.59	50.92
Short-Term Debt	-	4.88	5.39	-	0.21	51.68
Current Portion of Long-Term Debt	16.49	14.87	2.22	15.25	70.31	-
Current Portion of Leases	4.7	2.91	6.88	5.82	6.76	5.5
Current Income Taxes Payable	28.92	28.42	28.75	29.31	30.29	32.43
Current Unearned Revenue	38.86	7.13	42.57	58.62	3.01	1.66
Other Current Liabilities	32.67	0.03	3.04	49.25	7.88	18.27
Total Current Liabilities	156.98	121.78	161.22	184.72	181.78	228.45
Long-Term Debt	4.37	4.28	-	-	9.93	-
Long-Term Leases	10.75	7.39	13.06	8.49	12.99	15.56
Long-Term Deferred Tax Liabilities	6.17	6.17	8.49	-	0.45	-
Total Liabilities	178.28	139.62	182.77	193.2	205.14	244.01
Common Stock	7.04	7.04	7.04	7.04	7.04	7.04
Additional Paid-In Capital	5.44	5.44	5.44	5.44	5.44	5.44
Retained Earnings	11.82	38.33	95.36	51.76	96.05	157.96
Comprehensive Income & Other	27.99	28.92	29	2.96	3.11	3.43
Total Common Equity	52.29	79.73	136.84	67.19	111.64	173.86
Minority Interest	-1.75	-1.73	-1.68	-0.34	2.97	-0.75
Shareholders' Equity	50.54	78	135.16	66.86	114.62	173.11
Total Liabilities & Equity	228.82	217.62	317.93	260.06	319.75	417.11
Total Debt	36.31	34.32	27.55	29.56	100.19	72.73
Net Cash (Debt)	-13.76	-5.92	51.54	24.42	8.2	11.4
Net Cash Growth	-	-	111.05%	197.89%	-28.10%	-79.34%
Net Cash Per Share	-0.02	-0.01	0.07	0.03	0.01	0.02
Filing Date Shares Outstanding	704	704	704	704	704	704
Total Common Shares Outstanding	704	704	704	704	704	704
Working Capital	16.92	41.82	85.75	33.3	70.18	116.3
Book Value Per Share	0.07	0.11	0.19	0.10	0.16	0.25
Tangible Book Value	52.29	79.73	136.84	67.19	110	173.86
Tangible Book Value Per Share	0.07	0.11	0.19	0.10	0.16	0.25
Buildings	-	-	-	-	29.73	32.13
Machinery	-	139.29	132.26	-	134.29	134.02

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