HKG:8297 Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	0.52	5.05	25.56	21.9	3.7
Trading Asset Securities	1.99	0.69	3.22	2.89	-
Cash & Short-Term Investments	2.51	5.74	28.77	24.78	3.7
Cash Growth	-56.36%	-80.05%	16.10%	569.78%	13.18%
Accounts Receivable	19.9	6.72	3.98	0.3	0.41
Other Receivables	-	2.29	0.46	7.14	0.58
Receivables	23.56	15.37	10.93	7.44	0.99
Inventory	13.28	16.45	21.14	23.55	23.91
Prepaid Expenses	-	8.82	1.96	3.52	1.78
Other Current Assets	-	0.2	0.2	7.58	1.02
Total Current Assets	39.34	46.58	63	66.88	31.39
Property, Plant & Equipment	-	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	1.87	1.11	7.84	4.42	3.98
Total Assets	41.21	59.38	93.4	95.49	61.72
Accounts Payable	14.89	0.33	0.49	0.55	0.27
Accrued Expenses	-	7.26	5.77	5.33	4.26
Current Portion of Leases	3.61	4.8	10.42	9.86	7.12
Current Income Taxes Payable	1.09	1.01	0.85	0.95	0.82
Current Unearned Revenue	45.86	53.48	56.64	65.25	74.03
Total Current Liabilities	65.46	66.87	74.17	81.94	86.5
Long-Term Leases	1.06	0.93	5.96	6.95	3.9
Pension & Post-Retirement Benefits	0.56	0.66	-	-	-
Long-Term Deferred Tax Liabilities	-	-	0.06	-	-
Total Liabilities	67.07	68.46	80.18	88.89	90.4
Common Stock	12.94	10.36	10.1	6.3	4.8
Additional Paid-In Capital	-	129.96	125.11	86.66	34.25
Retained Earnings	-	-148.54	-121.41	-86.69	-67.88
Comprehensive Income & Other	-38.8	-0.86	-0.59	0.33	0.16
Total Common Equity	-25.86	-9.08	13.21	6.6	-28.68
Shareholders' Equity	-25.86	-9.08	13.21	6.6	-28.68
Total Liabilities & Equity	41.21	59.38	93.4	95.49	61.72
Total Debt	4.67	5.73	16.37	16.81	11.03
Net Cash (Debt)	-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	0.02	0.02	-0.02
Filing Date Shares Outstanding	1,189	1,036	1,010	630	480
Total Common Shares Outstanding	1,189	1,036	1,010	630	480
Working Capital	-26.12	-20.29	-11.17	-15.07	-55.1
Book Value Per Share	-0.02	-0.01	0.01	0.01	-0.06
Tangible Book Value	-25.86	-9.08	10.72	6.6	-29.12
Tangible Book Value Per Share	-0.02	-0.01	0.01	0.01	-0.06
Machinery	-	4.08	4.4	5.34	6.39
Leasehold Improvements	-	5.43	5.43	5.12	6.19

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