E Lighting Group 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	6.34	5.39	5.89	9.94	13.86
Short-Term Investments	5.05	3.59	5.71	2.03	5.54
Cash & Short-Term Investments	11.39	8.98	11.61	11.96	19.39
Cash Growth	26.83%	-22.62%	-2.98%	-38.31%	-2.06%
Accounts Receivable	0.12	0.09	0.29	0.22	0.37
Other Receivables	0.16	-	0.26	-	-
Receivables	0.28	0.09	0.55	0.22	0.37
Inventory	6.62	7.87	11.22	12.3	10.96
Prepaid Expenses	0.55	0.64	1.44	1.22	0.94
Total Current Assets	18.84	17.58	24.82	25.7	31.65
Property, Plant & Equipment	3.86	4.19	4.97	18.25	19.19
Long-Term Deferred Tax Assets	0.12	0.12	0.22	0.93	0.97
Other Long-Term Assets	0.48	2.6	1.24	4.72	2.54
Total Assets	23.31	24.49	31.25	49.6	54.35
Accounts Payable	3.77	3.39	3.53	2.59	2.71
Accrued Expenses	3.6	3.52	3.53	3.87	2.94
Current Portion of Leases	6.45	8.36	11.56	14.07	13.76
Current Income Taxes Payable	-	0.28	0.15	0.15	0.04
Current Unearned Revenue	0.48	0.57	1.01	1.18	1.27
Other Current Liabilities	0.76	0.97	0.05	-	-
Total Current Liabilities	15.07	17.08	19.83	21.87	20.71
Long-Term Leases	0.95	3.38	2.73	7.53	6.59
Total Liabilities	16.02	20.47	22.56	29.4	27.31
Common Stock	4.51	4.51	4.51	4.51	4.51
Additional Paid-In Capital	67.07	67.07	67.07	67.07	67.07
Retained Earnings	-64.29	-67.56	-62.89	-51.38	-44.53
Comprehensive Income & Other	0	0	0	0	0
Shareholders' Equity	7.29	4.02	8.69	20.2	27.05
Total Liabilities & Equity	23.31	24.49	31.25	49.6	54.35
Total Debt	7.4	11.75	14.29	21.6	20.35
Net Cash (Debt)	3.99	-2.77	-2.68	-9.64	-0.96
Net Cash Per Share	0.01	-0.01	-0.01	-0.02	-0.00
Filing Date Shares Outstanding	451.04	451.04	451.04	451.04	451.04
Total Common Shares Outstanding	451.04	451.04	451.04	451.04	451.04
Working Capital	3.78	0.5	4.99	3.82	10.94
Book Value Per Share	0.02	0.01	0.02	0.04	0.06
Tangible Book Value	7.29	4.02	8.69	20.2	27.05
Tangible Book Value Per Share	0.02	0.01	0.02	0.04	0.06
Machinery	1.68	1.68	2.09	2.04	1.95
Leasehold Improvements	4.75	4.75	5.43	5.43	5.33