HKG:8297 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	1.7	0.52	5.05	25.56	21.9	3.7
Trading Asset Securities	1.99	1.99	0.69	3.22	2.89	-
Cash & Short-Term Investments	3.69	2.51	5.74	28.77	24.78	3.7
Cash Growth	-6.04%	-56.36%	-80.05%	16.10%	569.78%	13.18%
Accounts Receivable	0.68	0.74	0.42	3.98	0.3	0.41
Other Receivables	12.4	13.43	8.58	0.46	7.14	0.58
Receivables	14.14	17.83	15.37	10.93	7.44	0.99
Inventory	7.56	13.28	16.45	21.14	23.55	23.91
Prepaid Expenses	6.2	5.73	8.82	1.96	3.52	1.78
Other Current Assets	-	-	0.2	0.2	7.58	1.02
Total Current Assets	31.59	39.34	46.58	63	66.88	31.39
Property, Plant & Equipment	0.04	-	7.76	20.07	19.1	12.66
Long-Term Investments	-	-	-	-	5.1	13.26
Goodwill	-	-	-	1.6	-	0.44
Other Intangible Assets	-	-	-	0.89	-	-
Other Long-Term Assets	1.34	1.87	1.11	7.84	4.42	3.98
Total Assets	32.97	41.21	59.38	93.4	95.49	61.72
Accounts Payable	0.27	0.05	0.33	0.49	0.55	0.27
Accrued Expenses	13.13	14.84	7.26	5.77	5.33	4.26
Current Portion of Leases	2.03	3.61	4.8	10.42	9.86	7.12
Current Income Taxes Payable	1.12	1.09	1.01	0.85	0.95	0.82
Current Unearned Revenue	41.2	45.86	53.48	56.64	65.25	74.03
Total Current Liabilities	57.74	65.46	66.87	74.17	81.94	86.5
Long-Term Leases	0.57	1.06	0.93	5.96	6.95	3.9
Pension & Post-Retirement Benefits	0.56	0.56	0.66	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.06	-	-
Total Liabilities	58.87	67.07	68.46	80.18	88.89	90.4
Common Stock	12.94	12.94	10.36	10.1	6.3	4.8
Additional Paid-In Capital	139.9	139.9	129.96	125.11	86.66	34.25
Retained Earnings	-178.73	-178.32	-148.54	-121.41	-86.69	-67.88
Comprehensive Income & Other	-0.01	-0.38	-0.86	-0.59	0.33	0.16
Total Common Equity	-25.9	-25.86	-9.08	13.21	6.6	-28.68
Shareholders' Equity	-25.9	-25.86	-9.08	13.21	6.6	-28.68
Total Liabilities & Equity	32.97	41.21	59.38	93.4	95.49	61.72
Total Debt	2.61	4.67	5.73	16.37	16.81	11.03
Net Cash (Debt)	1.08	-2.17	0.01	12.4	7.97	-7.33
Net Cash Growth	-	-	-99.91%	55.52%	-	-
Net Cash Per Share	0.00	-0.00	0.00	0.02	0.02	-0.02
Filing Date Shares Outstanding	1,294	1,294	1,036	1,010	630	480
Total Common Shares Outstanding	1,294	1,294	1,036	1,010	630	480
Working Capital	-26.15	-26.12	-20.29	-11.17	-15.07	-55.1
Book Value Per Share	-0.02	-0.02	-0.01	0.01	0.01	-0.06
Tangible Book Value	-25.9	-25.86	-9.08	10.72	6.6	-29.12
Tangible Book Value Per Share	-0.02	-0.02	-0.01	0.01	0.01	-0.06
Machinery	-	3.35	4.08	4.4	5.34	6.39
Leasehold Improvements	-	4.46	5.43	5.43	5.12	6.19

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