HKG:8297 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	1.73	0.52	5.05	25.56	21.9
Trading Asset Securities	2.01	1.99	0.69	3.22	2.89
Cash & Short-Term Investments	3.73	2.51	5.74	28.77	24.78
Cash Growth	48.90%	-56.36%	-80.05%	16.10%	569.78%
Accounts Receivable	17.8	0.74	0.42	3.98	0.3
Other Receivables	-	13.43	8.58	0.46	7.14
Receivables	17.8	17.83	15.37	10.93	7.44
Inventory	12.5	13.28	16.45	21.14	23.55
Prepaid Expenses	-	5.73	8.82	1.96	3.52
Other Current Assets	-	-	0.2	0.2	7.58
Total Current Assets	34.03	39.34	46.58	63	66.88
Property, Plant & Equipment	0.7	-	7.76	20.07	19.1
Long-Term Investments	-	-	-	-	5.1
Goodwill	-	-	-	1.6	-
Other Intangible Assets	-	-	-	0.89	-
Other Long-Term Assets	1.53	1.87	1.11	7.84	4.42
Total Assets	36.25	41.21	59.38	93.4	95.49
Accounts Payable	21.78	0.05	0.33	0.49	0.55
Accrued Expenses	-	14.84	7.26	5.77	5.33
Current Portion of Leases	2.61	3.61	4.8	10.42	9.86
Current Income Taxes Payable	0.89	1.09	1.01	0.85	0.95
Current Unearned Revenue	41.03	45.86	53.48	56.64	65.25
Total Current Liabilities	66.32	65.46	66.87	74.17	81.94
Long-Term Leases	0.56	1.06	0.93	5.96	6.95
Pension & Post-Retirement Benefits	0.75	0.56	0.66	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.06	-
Total Liabilities	67.62	67.07	68.46	80.18	88.89
Common Stock	12.94	12.94	10.36	10.1	6.3
Additional Paid-In Capital	-	139.9	129.96	125.11	86.66
Retained Earnings	-	-178.32	-148.54	-121.41	-86.69
Comprehensive Income & Other	-44.31	-0.38	-0.86	-0.59	0.33
Shareholders' Equity	-31.37	-25.86	-9.08	13.21	6.6
Total Liabilities & Equity	36.25	41.21	59.38	93.4	95.49
Total Debt	3.17	4.67	5.73	16.37	16.81
Net Cash (Debt)	0.56	-2.17	0.01	12.4	7.97
Net Cash Growth	-	-	-99.91%	55.52%	-
Net Cash Per Share	0.00	-0.00	0.00	0.02	0.02
Filing Date Shares Outstanding	1,266	1,294	1,036	1,010	630
Total Common Shares Outstanding	1,266	1,294	1,036	1,010	630
Working Capital	-32.29	-26.12	-20.29	-11.17	-15.07
Book Value Per Share	-0.02	-0.02	-0.01	0.01	0.01
Tangible Book Value	-31.37	-25.86	-9.08	10.72	6.6
Tangible Book Value Per Share	-0.02	-0.02	-0.01	0.01	0.01
Machinery	-	3.35	4.08	4.4	5.34
Leasehold Improvements	-	4.46	5.43	5.43	5.12