HKG:8181 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	38.6	34.68	40.76	79.14	67.7	105.33
Short-Term Investments	19.33	17.33	14.43	13.35	12.69	2.29
Cash & Short-Term Investments	57.93	52	55.19	92.49	80.38	107.62
Cash Growth	49.44%	-5.78%	-40.32%	15.05%	-25.31%	-25.24%
Accounts Receivable	46.63	50.52	87	87.81	102.77	83.41
Other Receivables	7.78	51.57	35.01	17.93	22.2	38.94
Receivables	54.41	102.09	122.01	105.74	148.97	140.36
Prepaid Expenses	19.86	12.41	2.28	2.79	6.18	9.03
Other Current Assets	4.88	4	4	0.03	0.57	0.57
Total Current Assets	137.08	170.51	183.48	201.05	236.11	257.58
Property, Plant & Equipment	96.11	69.38	68.18	102.85	107.43	61.57
Long-Term Investments	-	-	8.29	8.71	6.24	18.8
Goodwill	0.79	0.79	0.79	1.1	1.1	3.23
Other Intangible Assets	-	-	-	0.16	0.22	0.36
Long-Term Deferred Tax Assets	0.13	0.13	2.52	2.38	2.74	1.97
Other Long-Term Assets	4.6	29.93	41.82	49.74	43.96	79.13
Total Assets	240.36	270.73	305.06	365.99	397.79	422.64
Accounts Payable	2.35	2.34	2.42	2.4	2.52	2.54
Accrued Expenses	59.28	54.59	52.4	36.84	36.94	49.37
Short-Term Debt	-	2	-	5.93	9	5.35
Current Portion of Long-Term Debt	-	-	3	-	-	-
Current Portion of Leases	1.83	3	3.96	4.08	3.09	4.18
Current Income Taxes Payable	1.25	1.23	1.41	1.68	2.36	1.61
Current Unearned Revenue	2.31	1.44	2.05	2.42	6.23	3.19
Other Current Liabilities	3.19	8.21	8.11	24.74	31.67	28.24
Total Current Liabilities	70.21	72.79	73.36	78.09	91.81	94.5
Long-Term Debt	-	-	-	2.14	-	-
Long-Term Leases	2.16	0.8	2.18	6.01	7.02	9.14
Long-Term Deferred Tax Liabilities	0.13	0.07	1.69	1.46	0.57	0.04
Total Liabilities	72.5	73.66	77.23	87.69	99.4	103.67
Common Stock	11.29	11.29	11.29	11.29	11.29	10.26
Additional Paid-In Capital	190.44	190.44	190.44	190.44	179.98	179.98
Retained Earnings	-36.7	-7.39	19.6	66.03	96.63	122.58
Comprehensive Income & Other	-0.33	-1.24	2.18	6.05	10.5	6.16
Total Common Equity	164.7	193.11	223.51	273.82	298.39	318.97
Minority Interest	3.16	3.96	4.32	4.49	-	-
Shareholders' Equity	167.86	197.07	227.83	278.31	298.39	318.97
Total Liabilities & Equity	240.36	270.73	305.06	365.99	397.79	422.64
Total Debt	4	5.79	9.14	18.16	19.11	18.68
Net Cash (Debt)	53.94	46.21	46.06	74.33	61.27	88.94
Net Cash Growth	55.71%	0.33%	-38.04%	21.31%	-31.11%	-29.30%
Net Cash Per Share	0.05	0.04	0.04	0.07	0.06	0.09
Filing Date Shares Outstanding	1,129	1,129	1,129	1,129	1,129	1,026
Total Common Shares Outstanding	1,129	1,129	1,129	1,129	1,129	1,026
Working Capital	66.88	97.72	110.12	122.97	144.3	163.08
Book Value Per Share	0.15	0.17	0.20	0.24	0.26	0.31
Tangible Book Value	163.92	192.32	222.73	272.56	297.07	315.38
Tangible Book Value Per Share	0.15	0.17	0.20	0.24	0.26	0.31
Land	-	45.71	46.49	50.06	62.97	9.51
Machinery	-	23.25	23.82	21.02	17.59	14.18
Construction In Progress	-	14.97	15.15	12.95	27.87	18.75
Leasehold Improvements	-	48.03	36.09	34.13	13.2	22.48

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