Expert Systems Holdings Limited (HKG:8319)

Expert Systems Holdings Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	245.14	218.91	196.8	158.46	152.11
Short-Term Investments	-	0.22	0.6	42.9	-
Cash & Short-Term Investments	245.14	219.13	197.4	201.36	152.11
Cash Growth	11.87%	11.01%	-1.97%	32.38%	59.44%
Accounts Receivable	164.42	145	134.32	165.01	83.96
Other Receivables	-	0.36	0.61	4.24	-
Receivables	164.42	145.36	134.93	169.25	83.96
Inventory	2.39	1.72	7.19	11.95	4
Prepaid Expenses	34.13	8.4	13.52	11.82	7.34
Other Current Assets	-	5.6	3.57	9.07	2.02
Total Current Assets	446.08	380.21	356.61	403.45	249.42
Property, Plant & Equipment	13.36	10.23	17.36	12.53	5.96
Goodwill	100.08	100.08	100.08	100.08	-
Other Intangible Assets	5.71	9.64	13.56	17.3	-
Long-Term Accounts Receivable	-	-	0	0.07	0.24
Other Long-Term Assets	8.17	6.1	7.6	6.33	2.36
Total Assets	573.39	506.25	495.2	539.76	257.98
Accounts Payable	163.99	116.14	117.58	132.17	98.44
Accrued Expenses	8.23	8.39	8.19	6.11	6.63
Current Portion of Leases	4.11	6.88	6.29	3.28	1.54
Current Income Taxes Payable	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	41.31	37.53	29.86	70.45	3.8
Total Current Liabilities	295.02	244.6	237.19	300.43	131.04
Long-Term Debt	68.3	64	60.07	56.49	-
Long-Term Leases	8.81	1.91	8.44	7.16	4.31
Long-Term Deferred Tax Liabilities	0.94	1.56	2.18	2.81	-
Other Long-Term Liabilities	2.53	2.07	1.97	1.99	0.63
Total Liabilities	375.59	314.14	309.85	368.89	135.98
Common Stock	8.03	8.03	8.03	8.03	8
Additional Paid-In Capital	-	42.36	50.4	56.58	63.22
Retained Earnings	-	125.48	110.11	90.45	75.2
Comprehensive Income & Other	168.67	-6.2	-4.58	-3.19	-24.43
Total Common Equity	176.7	169.68	163.96	151.88	122
Minority Interest	21.1	22.43	21.39	19	-
Shareholders' Equity	197.8	192.11	185.35	170.88	122
Total Liabilities & Equity	573.39	506.25	495.2	539.76	257.98
Total Debt	81.22	72.79	74.8	66.93	5.85
Net Cash (Debt)	163.92	146.34	122.59	134.43	146.26
Net Cash Growth	12.01%	19.37%	-8.80%	-8.09%	65.93%
Net Cash Per Share	0.13	0.12	0.10	0.13	0.18
Filing Date Shares Outstanding	803.28	803.28	803.28	803.28	800
Total Common Shares Outstanding	803.28	803.28	803.28	803.28	800
Working Capital	151.06	135.61	119.43	103.02	118.38
Book Value Per Share	0.22	0.21	0.20	0.19	0.15
Tangible Book Value	70.92	59.96	50.33	34.5	122
Tangible Book Value Per Share	0.09	0.07	0.06	0.04	0.15
Machinery	-	11.02	10.41	8.72	4.1
Leasehold Improvements	-	2.28	2.28	1.68	1.42

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