HKG:8300 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	8.99	0.3	9.11	26.7	60.67	44.86
Short-Term Investments	0.24	0.34	3.49	4.03	3.27	4.87
Cash & Short-Term Investments	9.23	0.64	12.6	30.73	63.94	49.73
Cash Growth	122.02%	-94.95%	-58.99%	-51.94%	28.57%	10.34%
Accounts Receivable	28.68	15.29	0.47	0.18	0.14	1.56
Other Receivables	0.12	-	-	0.03	0.01	0.04
Receivables	28.81	15.29	0.47	2.18	2.12	1.6
Inventory	0.03	0.2	4.69	6.52	0.17	0.26
Prepaid Expenses	0	0	0.11	0.21	0.48	0.1
Total Current Assets	38.07	16.13	17.87	39.64	66.71	51.69
Property, Plant & Equipment	0.35	0.35	0.04	11.04	4.95	34.04
Long-Term Investments	-	-	-	-	0.01	0.1
Other Intangible Assets	-	-	-	0.29	0.78	1.37
Long-Term Deferred Tax Assets	-	-	-	0.74	0.77	0.84
Other Long-Term Assets	0.01	0.01	0.95	1.88	1.13	1.89
Total Assets	38.43	16.49	18.86	53.59	74.35	89.92
Accounts Payable	14.63	2.78	1.19	1.46	1.01	1.42
Accrued Expenses	12.23	6.39	4.72	4.68	4.26	3.43
Short-Term Debt	4.29	4.73	7.1	10.98	14.85	15.5
Current Portion of Leases	0.12	0.11	4.67	5.25	4.48	9.27
Current Income Taxes Payable	2.15	0.87	0.06	0.01	-	0.52
Other Current Liabilities	20.03	15.46	8.2	5.03	4.97	5.65
Total Current Liabilities	53.45	30.34	25.94	27.4	29.57	35.78
Long-Term Leases	0.09	0.16	3.79	4.87	1.61	0.69
Long-Term Deferred Tax Liabilities	-	-	-	0.12	0.13	0.23
Other Long-Term Liabilities	-	-	0.17	0.16	-	-
Total Liabilities	53.55	30.5	29.89	32.55	31.31	36.7
Common Stock	26.43	26.43	26.43	26.43	26.43	26.43
Additional Paid-In Capital	113.76	113.76	113.76	113.76	113.76	113.76
Retained Earnings	-154.04	-153.04	-149.52	-121.9	-99.9	-89.72
Comprehensive Income & Other	-0.1	-0.15	-0.01	2.75	2.75	2.75
Total Common Equity	-13.95	-13	-9.34	21.05	43.05	53.23
Minority Interest	-1.17	-1.02	-1.7	-0.01	-	-
Shareholders' Equity	-15.12	-14.01	-11.04	21.04	43.05	53.23
Total Liabilities & Equity	38.43	16.49	18.86	53.59	74.35	89.92
Total Debt	4.51	5.01	15.56	21.1	20.94	25.46
Net Cash (Debt)	4.72	-4.37	-2.96	9.64	43	24.27
Net Cash Growth	-	-	-	-77.59%	77.14%	28.33%
Net Cash Per Share	0.00	-0.00	-0.00	0.00	0.02	0.01
Filing Date Shares Outstanding	2,643	2,643	2,643	2,643	2,643	2,643
Total Common Shares Outstanding	2,643	2,643	2,643	2,643	2,643	2,643
Working Capital	-15.39	-14.21	-8.06	12.23	37.14	15.91
Book Value Per Share	-0.01	-0.00	-0.00	0.01	0.02	0.02
Tangible Book Value	-13.95	-13	-9.34	20.76	42.27	51.86
Tangible Book Value Per Share	-0.01	-0.00	-0.00	0.01	0.02	0.02
Buildings	-	-	-	-	-	32.67
Machinery	-	15.12	15.41	14.43	13.77	12.1
Leasehold Improvements	-	27.46	27.46	26.61	22.08	21.91

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