Hephaestus Holdings Limited (HKG:8173)

Hephaestus Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	3.16	15.62	5.08	22.64	64.24
Trading Asset Securities	0.62	0.43	2.32	8.21	8.13
Cash & Short-Term Investments	3.78	16.05	7.4	30.85	72.37
Cash Growth	-76.46%	117.03%	-76.03%	-57.37%	24.48%
Accounts Receivable	11.32	14.78	29.53	25	23.42
Other Receivables	-1.58	2.54	2.18	0.72	2.76
Receivables	9.74	17.32	31.71	25.72	26.18
Prepaid Expenses	5.75	1.36	3.39	1.15	1.69
Other Current Assets	-	-	-	-	0.12
Total Current Assets	19.27	34.72	42.5	57.72	100.37
Property, Plant & Equipment	1.1	1.63	2.69	1.29	5
Long-Term Investments	8.76	9.87	11.22	-	8.32
Long-Term Deferred Tax Assets	0.02	0.02	0.02	0.05	0.04
Other Long-Term Assets	3	-	-	-	-
Total Assets	39.85	46.24	56.42	59.06	113.72
Accounts Payable	0.23	0.18	-	0.09	-
Accrued Expenses	6.17	4.41	4.31	4.35	4.28
Short-Term Debt	-	-	-	-	45.11
Current Portion of Leases	0.12	0.18	0.4	0.39	3.49
Current Income Taxes Payable	-	-	-	0.98	0.12
Current Unearned Revenue	4.07	4.87	6.29	4.83	5.12
Other Current Liabilities	0.26	0.26	0.26	-	-
Total Current Liabilities	10.86	9.89	11.26	10.63	58.12
Long-Term Leases	0.18	-	0.18	0.58	0.96
Long-Term Deferred Tax Liabilities	0.03	0.11	0.18	-	-
Total Liabilities	11.06	10	11.62	11.21	59.09
Common Stock	0.11	0.11	0.11	0.11	0.12
Additional Paid-In Capital	-	145.24	145.24	145.24	156.18
Retained Earnings	-	-40.64	-32.08	-29.03	-33.18
Comprehensive Income & Other	28.67	-68.47	-68.47	-68.47	-68.48
Total Common Equity	28.78	36.24	44.8	47.85	54.64
Shareholders' Equity	28.78	36.24	44.8	47.85	54.64
Total Liabilities & Equity	39.85	46.24	56.42	59.06	113.72
Total Debt	0.3	0.18	0.58	0.96	49.56
Net Cash (Debt)	3.48	15.87	6.82	29.89	22.81
Net Cash Growth	-78.06%	132.81%	-77.19%	31.05%	570.20%
Net Cash Per Share	0.02	0.07	0.03	0.13	0.09
Filing Date Shares Outstanding	215.35	215.35	215.35	215.35	244.21
Total Common Shares Outstanding	215.35	215.35	215.35	215.35	244.21
Working Capital	8.41	24.83	31.24	47.09	42.24
Book Value Per Share	0.13	0.17	0.21	0.22	0.22
Tangible Book Value	28.78	36.24	44.8	47.85	54.64
Tangible Book Value Per Share	0.13	0.17	0.21	0.22	0.22
Machinery	-	7.34	7.24	5.01	5.1
Leasehold Improvements	-	0.24	0.24	0.24	0.24

Updated Dec 12, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.