Hephaestus 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	6.37	3.16	15.62	5.08	22.64	64.24
Trading Asset Securities	0.36	0.62	0.43	2.32	8.21	8.13
Cash & Short-Term Investments	6.73	3.78	16.05	7.4	30.85	72.37
Cash Growth	0.30%	-76.46%	117.03%	-76.03%	-57.37%	24.48%
Accounts Receivable	14.79	11.32	14.78	29.53	25	23.42
Other Receivables	1.57	1.42	2.54	2.18	0.72	2.76
Receivables	16.36	12.74	17.32	31.71	25.72	26.18
Prepaid Expenses	1.4	2.75	1.36	3.39	1.15	1.69
Other Current Assets	-	-	-	-	-	0.12
Total Current Assets	24.49	19.27	34.72	42.5	57.72	100.37
Property, Plant & Equipment	0.64	1.1	1.63	2.69	1.29	5
Long-Term Investments	8.75	8.76	9.87	11.22	-	8.32
Long-Term Deferred Tax Assets	0.02	0.02	0.02	0.02	0.05	0.04
Other Long-Term Assets	3	3	-	-	-	-
Total Assets	44.59	39.85	46.24	56.42	59.06	113.72
Accounts Payable	8.06	0.23	0.18	-	0.09	-
Accrued Expenses	6.49	6.17	4.41	4.31	4.35	4.28
Short-Term Debt	0.26	0.26	0.26	0.26	-	45.11
Current Portion of Leases	0.12	0.12	0.18	0.4	0.39	3.49
Current Income Taxes Payable	-	-	-	-	0.98	0.12
Current Unearned Revenue	4.16	4.07	4.87	6.29	4.83	5.12
Total Current Liabilities	19.1	10.86	9.89	11.26	10.63	58.12
Long-Term Leases	0.11	0.18	-	0.18	0.58	0.96
Long-Term Deferred Tax Liabilities	0.03	0.03	0.11	0.18	-	-
Total Liabilities	19.24	11.06	10	11.62	11.21	59.09
Common Stock	0.11	0.11	0.11	0.11	0.11	0.12
Additional Paid-In Capital	145.24	145.24	145.24	145.24	145.24	156.18
Retained Earnings	-51.54	-48.11	-40.64	-32.08	-29.03	-33.18
Comprehensive Income & Other	-68.46	-68.46	-68.47	-68.47	-68.47	-68.48
Total Common Equity	25.35	28.78	36.24	44.8	47.85	54.64
Shareholders' Equity	25.35	28.78	36.24	44.8	47.85	54.64
Total Liabilities & Equity	44.59	39.85	46.24	56.42	59.06	113.72
Total Debt	0.5	0.56	0.44	0.84	0.96	49.56
Net Cash (Debt)	6.23	3.22	15.61	6.56	29.89	22.81
Net Cash Growth	-3.33%	-79.36%	138.08%	-78.06%	31.05%	570.20%
Net Cash Per Share	0.03	0.01	0.07	0.03	0.13	0.09
Filing Date Shares Outstanding	215.35	215.35	215.35	215.35	215.35	244.21
Total Common Shares Outstanding	215.35	215.35	215.35	215.35	215.35	244.21
Working Capital	5.39	8.41	24.83	31.24	47.09	42.24
Book Value Per Share	0.12	0.13	0.17	0.21	0.22	0.22
Tangible Book Value	25.35	28.78	36.24	44.8	47.85	54.64
Tangible Book Value Per Share	0.12	0.13	0.17	0.21	0.22	0.22
Machinery	-	7.5	7.34	7.24	5.01	5.1
Leasehold Improvements	-	0.24	0.24	0.24	0.24	0.24

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