Hephaestus Holdings Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	8.41	3.16	15.62	5.08	22.64
Trading Asset Securities	0.24	0.62	0.43	2.32	8.21
Cash & Short-Term Investments	8.65	3.78	16.05	7.4	30.85
Cash Growth	128.85%	-76.46%	117.03%	-76.03%	-57.37%
Accounts Receivable	11.96	11.32	14.78	29.53	25
Other Receivables	1.59	1.42	2.54	2.18	0.72
Receivables	21.12	12.74	17.32	31.71	25.72
Prepaid Expenses	1.16	2.75	1.36	3.39	1.15
Total Current Assets	30.92	19.27	34.72	42.5	57.72
Property, Plant & Equipment	0.31	1.1	1.63	2.69	1.29
Long-Term Investments	5.94	8.76	9.87	11.22	-
Long-Term Deferred Tax Assets	0.02	0.02	0.02	0.02	0.05
Other Long-Term Assets	-	3	-	-	-
Total Assets	37.19	39.85	46.24	56.42	59.06
Accounts Payable	2.39	0.23	0.18	-	0.09
Accrued Expenses	8.8	6.17	4.41	4.31	4.35
Short-Term Debt	0.26	0.26	0.26	0.26	-
Current Portion of Leases	0.12	0.12	0.18	0.4	0.39
Current Income Taxes Payable	0.27	-	-	-	0.98
Current Unearned Revenue	4.07	4.07	4.87	6.29	4.83
Total Current Liabilities	15.92	10.86	9.89	11.26	10.63
Long-Term Leases	0.05	0.18	-	0.18	0.58
Long-Term Deferred Tax Liabilities	-	0.03	0.11	0.18	-
Total Liabilities	15.97	11.06	10	11.62	11.21
Common Stock	0.11	0.11	0.11	0.11	0.11
Additional Paid-In Capital	-	145.24	145.24	145.24	145.24
Retained Earnings	-	-48.11	-40.64	-32.08	-29.03
Comprehensive Income & Other	21.11	-68.46	-68.47	-68.47	-68.47
Total Common Equity	21.22	28.78	36.24	44.8	47.85
Shareholders' Equity	21.22	28.78	36.24	44.8	47.85
Total Liabilities & Equity	37.19	39.85	46.24	56.42	59.06
Total Debt	0.44	0.56	0.44	0.84	0.96
Net Cash (Debt)	8.21	3.22	15.61	6.56	29.89
Net Cash Growth	154.73%	-79.36%	138.08%	-78.06%	31.05%
Net Cash Per Share	0.04	0.01	0.07	0.03	0.13
Filing Date Shares Outstanding	215.35	215.35	215.35	215.35	215.35
Total Common Shares Outstanding	215.35	215.35	215.35	215.35	215.35
Working Capital	15	8.41	24.83	31.24	47.09
Book Value Per Share	0.10	0.13	0.17	0.21	0.22
Tangible Book Value	21.22	28.78	36.24	44.8	47.85
Tangible Book Value Per Share	0.10	0.13	0.17	0.21	0.22
Machinery	-	7.5	7.34	7.24	5.01
Leasehold Improvements	-	0.24	0.24	0.24	0.24