Expert Systems Holdings 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	233.24	245.14	218.91	196.8	158.46
Short-Term Investments	1.73	-	0.22	0.6	42.9
Cash & Short-Term Investments	234.97	245.14	219.13	197.4	201.36
Cash Growth	-4.15%	11.87%	11.01%	-1.97%	32.38%
Accounts Receivable	206.16	181.57	145	134.32	165.01
Other Receivables	0.16	0.81	0.36	0.61	4.24
Receivables	206.31	182.38	145.36	134.93	169.25
Inventory	24.19	2.39	1.72	7.19	11.95
Prepaid Expenses	37.71	16.17	11.98	13.52	11.82
Other Current Assets	-	-	2.02	3.57	9.07
Total Current Assets	503.19	446.08	380.21	356.61	403.45
Property, Plant & Equipment	20.93	13.36	10.23	17.36	12.53
Goodwill	100.08	100.08	100.08	100.08	100.08
Other Intangible Assets	1.89	5.71	9.64	13.56	17.3
Long-Term Accounts Receivable	-	-	-	0	0.07
Other Long-Term Assets	18.3	8.17	6.1	7.6	6.33
Total Assets	644.38	573.39	506.25	495.2	539.76
Accounts Payable	213.85	163.99	116.14	117.58	132.17
Accrued Expenses	123.28	8.23	8.39	8.19	6.11
Short-Term Debt	73.03	-	-	-	-
Current Portion of Leases	5.82	4.11	6.88	6.29	3.28
Current Income Taxes Payable	1.66	3.37	3.42	1.37	3.62
Current Unearned Revenue	-	74.01	72.25	73.9	84.8
Other Current Liabilities	-	41.31	37.53	29.86	70.45
Total Current Liabilities	417.64	295.02	244.6	237.19	300.43
Long-Term Debt	-	68.3	64	60.07	56.49
Long-Term Leases	12.66	8.81	1.91	8.44	7.16
Long-Term Deferred Tax Liabilities	0.31	0.94	1.56	2.18	2.81
Other Long-Term Liabilities	17.63	2.53	2.07	1.97	1.99
Total Liabilities	448.25	375.59	314.14	309.85	368.89
Common Stock	8.03	8.03	8.03	8.03	8.03
Additional Paid-In Capital	-	35.78	42.36	50.4	56.58
Retained Earnings	-	139.44	125.48	110.11	90.45
Comprehensive Income & Other	168.84	-6.55	-6.2	-4.58	-3.19
Total Common Equity	176.87	176.7	169.68	163.96	151.88
Minority Interest	19.26	21.1	22.43	21.39	19
Shareholders' Equity	196.13	197.8	192.11	185.35	170.88
Total Liabilities & Equity	644.38	573.39	506.25	495.2	539.76
Total Debt	91.51	81.22	72.79	74.8	66.93
Net Cash (Debt)	143.46	163.92	146.34	122.59	134.43
Net Cash Growth	-12.48%	12.01%	19.37%	-8.80%	-8.09%
Net Cash Per Share	0.18	0.13	0.12	0.10	0.13
Filing Date Shares Outstanding	803.28	803.28	803.28	803.28	803.28
Total Common Shares Outstanding	803.28	803.28	803.28	803.28	803.28
Working Capital	85.55	151.06	135.61	119.43	103.02
Book Value Per Share	0.22	0.22	0.21	0.20	0.19
Tangible Book Value	74.91	70.92	59.96	50.33	34.5
Tangible Book Value Per Share	0.09	0.09	0.07	0.06	0.04
Machinery	-	9.43	11.02	10.41	8.72
Leasehold Improvements	-	3.18	2.28	2.28	1.68