Kong Shum Smart Management Group (Holdings) Limited (HKG:8181)

HKG:8181 Balance Sheet

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

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	39.36	34.68	40.76	79.14	67.7
Short-Term Investments	16.68	17.33	14.43	13.35	12.69
Cash & Short-Term Investments	56.04	52	55.19	92.49	80.38
Cash Growth	7.76%	-5.78%	-40.32%	15.05%	-25.31%
Accounts Receivable	43.01	50.52	87	87.81	102.77
Other Receivables	8.63	51.57	35.01	17.93	22.2
Receivables	51.64	102.09	122.01	105.74	148.97
Prepaid Expenses	18.75	12.41	2.28	2.79	6.18
Other Current Assets	4	4	4	0.03	0.57
Total Current Assets	130.43	170.51	183.48	201.05	236.11
Property, Plant & Equipment	101.29	69.38	68.18	102.85	107.43
Long-Term Investments	-	-	8.29	8.71	6.24
Goodwill	0.79	0.79	0.79	1.1	1.1
Other Intangible Assets	-	-	-	0.16	0.22
Long-Term Deferred Tax Assets	0.16	0.13	2.52	2.38	2.74
Other Long-Term Assets	3.33	29.93	41.82	49.74	43.96
Total Assets	236	270.73	305.06	365.99	397.79

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	2.35	2.34	2.42	2.4	2.52
Accrued Expenses	54.62	54.59	52.4	36.84	36.94
Short-Term Debt	-	2	-	5.93	9
Current Portion of Long-Term Debt	-	-	3	-	-
Current Portion of Leases	4.41	3	3.96	4.08	3.09
Current Income Taxes Payable	1.26	1.23	1.41	1.68	2.36
Current Unearned Revenue	1.52	1.44	2.05	2.42	6.23
Other Current Liabilities	7.5	8.21	8.11	24.74	31.67
Total Current Liabilities	71.66	72.79	73.36	78.09	91.81
Long-Term Debt	-	-	-	2.14	-
Long-Term Leases	13.53	0.8	2.18	6.01	7.02
Long-Term Deferred Tax Liabilities	0.23	0.07	1.69	1.46	0.57
Total Liabilities	85.43	73.66	77.23	87.69	99.4

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	11.29	11.29	11.29	11.29	11.29
Additional Paid-In Capital	190.44	190.44	190.44	190.44	179.98
Retained Earnings	-55.5	-7.39	19.6	66.03	96.63
Comprehensive Income & Other	0.49	-1.24	2.18	6.05	10.5
Total Common Equity	146.73	193.11	223.51	273.82	298.39
Minority Interest	3.84	3.96	4.32	4.49	-
Shareholders' Equity	150.57	197.07	227.83	278.31	298.39
Total Liabilities & Equity	236	270.73	305.06	365.99	397.79

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	17.94	5.79	9.14	18.16	19.11
Net Cash (Debt)	38.1	46.21	46.06	74.33	61.27
Net Cash Growth	-17.55%	0.33%	-38.04%	21.31%	-31.11%
Net Cash Per Share	0.03	0.04	0.04	0.07	0.06
Filing Date Shares Outstanding	1,129	1,129	1,129	1,129	1,129
Total Common Shares Outstanding	1,129	1,129	1,129	1,129	1,129
Working Capital	58.77	97.72	110.12	122.97	144.3
Book Value Per Share	0.13	0.17	0.20	0.24	0.26
Tangible Book Value	145.94	192.32	222.73	272.56	297.07
Tangible Book Value Per Share	0.13	0.17	0.20	0.24	0.26
Land	-	-	46.49	50.06	62.97
Machinery	-	-	23.82	21.02	17.59
Construction In Progress	-	-	15.15	12.95	27.87
Leasehold Improvements	-	-	36.09	34.13	13.2

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 22, 2026

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