Expert Systems Holdings 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	183.12	245.14	218.91	196.8	158.46	152.11
Short-Term Investments	1.21	-	0.22	0.6	42.9	-
Cash & Short-Term Investments	184.33	245.14	219.13	197.4	201.36	152.11
Cash Growth	5.36%	11.87%	11.01%	-1.97%	32.38%	59.44%
Accounts Receivable	210.3	181.57	145	134.32	165.01	83.96
Other Receivables	-	0.81	0.36	0.61	4.24	-
Receivables	210.3	182.38	145.36	134.93	169.25	83.96
Inventory	2.52	2.39	1.72	7.19	11.95	4
Prepaid Expenses	55.42	16.17	11.98	13.52	11.82	7.34
Other Current Assets	-	-	2.02	3.57	9.07	2.02
Total Current Assets	452.56	446.08	380.21	356.61	403.45	249.42
Property, Plant & Equipment	23.32	13.36	10.23	17.36	12.53	5.96
Goodwill	100.08	100.08	100.08	100.08	100.08	-
Other Intangible Assets	3.78	5.71	9.64	13.56	17.3	-
Long-Term Accounts Receivable	-	-	-	0	0.07	0.24
Other Long-Term Assets	6.13	8.17	6.1	7.6	6.33	2.36
Total Assets	585.88	573.39	506.25	495.2	539.76	257.98
Accounts Payable	157.39	163.99	116.14	117.58	132.17	98.44
Accrued Expenses	124.65	8.23	8.39	8.19	6.11	6.63
Current Portion of Leases	5.59	4.11	6.88	6.29	3.28	1.54
Current Income Taxes Payable	3.39	3.37	3.42	1.37	3.62	1.91
Current Unearned Revenue	-	74.01	72.25	73.9	84.8	18.72
Other Current Liabilities	6.03	41.31	37.53	29.86	70.45	3.8
Total Current Liabilities	297.05	295.02	244.6	237.19	300.43	131.04
Long-Term Debt	71.62	68.3	64	60.07	56.49	-
Long-Term Leases	14.92	8.81	1.91	8.44	7.16	4.31
Long-Term Deferred Tax Liabilities	0.62	0.94	1.56	2.18	2.81	-
Other Long-Term Liabilities	2.65	2.53	2.07	1.97	1.99	0.63
Total Liabilities	386.86	375.59	314.14	309.85	368.89	135.98
Common Stock	8.03	8.03	8.03	8.03	8.03	8
Additional Paid-In Capital	29.75	35.78	42.36	50.4	56.58	63.22
Retained Earnings	144.51	139.44	125.48	110.11	90.45	75.2
Comprehensive Income & Other	-5.18	-6.55	-6.2	-4.58	-3.19	-24.43
Total Common Equity	177.11	176.7	169.68	163.96	151.88	122
Minority Interest	21.9	21.1	22.43	21.39	19	-
Shareholders' Equity	199.02	197.8	192.11	185.35	170.88	122
Total Liabilities & Equity	585.88	573.39	506.25	495.2	539.76	257.98
Total Debt	92.13	81.22	72.79	74.8	66.93	5.85
Net Cash (Debt)	92.2	163.92	146.34	122.59	134.43	146.26
Net Cash Growth	-7.55%	12.01%	19.37%	-8.80%	-8.09%	65.93%
Net Cash Per Share	0.07	0.13	0.12	0.10	0.13	0.18
Filing Date Shares Outstanding	803.28	803.28	803.28	803.28	803.28	800
Total Common Shares Outstanding	803.28	803.28	803.28	803.28	803.28	800
Working Capital	155.51	151.06	135.61	119.43	103.02	118.38
Book Value Per Share	0.22	0.22	0.21	0.20	0.19	0.15
Tangible Book Value	73.25	70.92	59.96	50.33	34.5	122
Tangible Book Value Per Share	0.09	0.09	0.07	0.06	0.04	0.15
Machinery	-	9.43	11.02	10.41	8.72	4.1
Leasehold Improvements	-	3.18	2.28	2.28	1.68	1.42

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