Aeso Holding 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	9.01	12.73	14.67	11.25	7.76	7.84
Cash & Short-Term Investments	32.26	12.73	14.67	11.25	7.76	7.84
Cash Growth	0.96%	-13.21%	30.39%	45.04%	-1.11%	-77.45%
Accounts Receivable	153.51	116.61	130.33	90.2	88	61.26
Other Receivables	0.1	0.11	0.09	0.07	0.06	0.06
Receivables	153.61	116.72	130.41	90.27	88.06	61.32
Prepaid Expenses	0.34	0.63	0.42	0.35	0.38	0.46
Other Current Assets	1.49	25.09	24.16	12.41	12.07	15.31
Total Current Assets	187.7	155.16	169.65	114.28	108.27	84.94
Property, Plant & Equipment	6.41	6.02	3.3	5.75	7.34	3.36
Total Assets	194.11	161.18	172.95	120.03	115.61	88.29
Accounts Payable	30.03	9.31	15.41	8.28	17.53	8.58
Accrued Expenses	4.75	5.51	4.54	4.11	1.48	2.71
Short-Term Debt	66.37	60.32	55.36	34.78	28	6.96
Current Portion of Leases	0.8	1.16	2.36	2.3	2.2	2.57
Current Income Taxes Payable	1.04	0.38	-	-	-	-
Current Unearned Revenue	4.94	2.21	13.75	14.95	20.67	36.46
Other Current Liabilities	26.04	26.04	35.16	14.98	12.69	11.15
Total Current Liabilities	133.97	104.94	126.57	79.4	82.57	68.43
Long-Term Leases	4.05	4.5	0.54	2.9	4.93	0.43
Total Liabilities	138.02	109.44	127.11	82.3	87.5	68.87
Common Stock	6.24	6.24	6.24	6.24	62.4	62.4
Additional Paid-In Capital	-	39.62	39.62	39.62	39.62	39.62
Retained Earnings	-	3.53	-2.9	-11.01	-78.5	-87.77
Comprehensive Income & Other	49.85	2.36	2.88	2.88	4.6	5.18
Shareholders' Equity	56.09	51.74	45.84	37.73	28.11	19.43
Total Liabilities & Equity	194.11	161.18	172.95	120.03	115.61	88.29
Total Debt	71.22	65.98	58.25	39.98	35.13	9.96
Net Cash (Debt)	-38.96	-53.25	-43.59	-28.73	-27.38	-2.12
Net Cash Per Share	-0.49	-0.67	-0.54	-0.36	-0.33	-0.05
Filing Date Shares Outstanding	80	80	80	80	80	80
Total Common Shares Outstanding	80	80	80	80	80	80
Working Capital	53.73	50.22	43.07	34.87	25.7	16.5
Book Value Per Share	0.70	0.65	0.57	0.47	0.35	0.24
Tangible Book Value	56.09	51.74	45.84	37.73	28.11	19.43
Tangible Book Value Per Share	0.70	0.65	0.57	0.47	0.35	0.24
Machinery	-	2.58	2.47	2.79	3.06	2.89
Leasehold Improvements	-	2.06	2.06	2.06	2.06	2.06

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