HKG:8300 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	9.35	0.3	9.11	26.7	60.67
Short-Term Investments	0.54	0.34	3.49	4.03	3.27
Cash & Short-Term Investments	9.9	0.64	12.6	30.73	63.94
Cash Growth	1453.53%	-94.95%	-58.99%	-51.94%	28.57%
Accounts Receivable	31.97	15.29	0.47	0.18	0.14
Other Receivables	0.06	-	-	0.03	0.01
Receivables	32.03	15.29	0.47	2.18	2.12
Inventory	0.03	0.2	4.69	6.52	0.17
Prepaid Expenses	-	0	0.11	0.21	0.48
Total Current Assets	41.96	16.13	17.87	39.64	66.71
Property, Plant & Equipment	0.22	0.35	0.04	11.04	4.95
Long-Term Investments	-	-	-	-	0.01
Other Intangible Assets	-	-	-	0.29	0.78
Long-Term Deferred Tax Assets	-	-	-	0.74	0.77
Other Long-Term Assets	-	0.01	0.95	1.88	1.13
Total Assets	42.18	16.49	18.86	53.59	74.35
Accounts Payable	14.9	2.78	1.19	1.46	1.01
Accrued Expenses	17.06	6.39	4.72	4.68	4.26
Short-Term Debt	3.86	4.73	7.1	10.98	14.85
Current Portion of Leases	0.13	0.11	4.67	5.25	4.48
Current Income Taxes Payable	1.2	0.87	0.06	0.01	-
Other Current Liabilities	22.1	15.46	8.2	5.03	4.97
Total Current Liabilities	59.24	30.34	25.94	27.4	29.57
Long-Term Leases	0.05	0.16	3.79	4.87	1.61
Long-Term Deferred Tax Liabilities	-	-	-	0.12	0.13
Other Long-Term Liabilities	-	-	0.17	0.16	-
Total Liabilities	59.29	30.5	29.89	32.55	31.31
Common Stock	26.43	26.43	26.43	26.43	26.43
Additional Paid-In Capital	-	113.76	113.76	113.76	113.76
Retained Earnings	-	-153.04	-149.52	-121.9	-99.9
Comprehensive Income & Other	-43.57	-0.15	-0.01	2.75	2.75
Total Common Equity	-17.13	-13	-9.34	21.05	43.05
Minority Interest	0.02	-1.02	-1.7	-0.01	-
Shareholders' Equity	-17.11	-14.01	-11.04	21.04	43.05
Total Liabilities & Equity	42.18	16.49	18.86	53.59	74.35
Total Debt	4.03	5.01	15.56	21.1	20.94
Net Cash (Debt)	5.87	-4.37	-2.96	9.64	43
Net Cash Growth	-	-	-	-77.59%	77.14%
Net Cash Per Share	0.00	-0.00	-0.00	0.00	0.02
Filing Date Shares Outstanding	2,643	2,643	2,643	2,643	2,643
Total Common Shares Outstanding	2,643	2,643	2,643	2,643	2,643
Working Capital	-17.29	-14.21	-8.06	12.23	37.14
Book Value Per Share	-0.01	-0.00	-0.00	0.01	0.02
Tangible Book Value	-17.13	-13	-9.34	20.76	42.27
Tangible Book Value Per Share	-0.01	-0.00	-0.00	0.01	0.02
Machinery	-	15.12	15.41	14.43	13.77
Leasehold Improvements	-	27.46	27.46	26.61	22.08