Tsun Yip 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	38.84	56.12	48.22	51.62	42.56	66.74
Short-Term Investments	4.13	5.18	3.37	3.64	6.76	5.09
Trading Asset Securities	-	-	-	-	-	4.8
Cash & Short-Term Investments	42.96	61.3	51.6	55.26	49.32	76.63
Cash Growth	-36.80%	18.81%	-6.64%	12.05%	-35.64%	-27.03%
Accounts Receivable	30.06	33.22	108.46	111.8	104.06	30.17
Other Receivables	0.6	0.43	0.94	0.79	0.55	5.13
Receivables	30.66	33.64	109.4	112.58	104.6	35.31
Prepaid Expenses	17.53	20.43	11.33	14.65	6.5	6.77
Other Current Assets	25.79	32.19	30.08	34.95	31.16	31.97
Total Current Assets	116.95	147.56	202.4	217.44	191.58	150.67
Property, Plant & Equipment	16.34	16.71	16.56	28.1	21.9	24.24
Other Long-Term Assets	-	1.39	-	-	-	-
Total Assets	133.28	165.65	218.96	245.54	213.48	174.91
Accounts Payable	28.11	30.18	43.13	55.47	56.33	9.95
Accrued Expenses	9.4	9.4	95.51	105.33	102.58	87.78
Current Portion of Long-Term Debt	-	-	301.15	257.03	301.98	243.61
Current Portion of Leases	0.88	1.12	1.74	5.56	2.65	3.37
Current Income Taxes Payable	-	-	-	0.13	0.81	1.06
Current Unearned Revenue	34.1	59.71	83.93	88.79	65.23	62.61
Other Current Liabilities	66.26	64.35	95.37	75.65	66.02	57.93
Total Current Liabilities	138.75	164.76	620.83	587.95	595.59	466.31
Long-Term Debt	41.4	38.75	-	40.43	-	44.58
Long-Term Leases	0.27	0.59	0.07	2.91	1.22	0.19
Long-Term Deferred Tax Liabilities	1.33	1.41	1.49	2.28	1.98	2.11
Other Long-Term Liabilities	-	-	-	6.78	-	4.92
Total Liabilities	181.75	205.51	622.39	640.35	598.79	518.1
Common Stock	5.72	5.72	4.05	4.05	4.05	4.05
Additional Paid-In Capital	1,603	1,603	1,241	1,241	1,241	1,241
Retained Earnings	-1,724	-1,716	-1,704	-1,695	-1,686	-1,644
Comprehensive Income & Other	66.17	66.17	54.38	53.89	53.93	53.89
Total Common Equity	-49.53	-40.93	-405.11	-396.28	-386.8	-345.1
Minority Interest	1.07	1.07	1.68	1.47	1.49	1.91
Shareholders' Equity	-48.47	-39.87	-403.43	-394.81	-385.31	-343.19
Total Liabilities & Equity	133.28	165.65	218.96	245.54	213.48	174.91
Total Debt	42.56	40.46	302.96	305.92	305.85	291.75
Net Cash (Debt)	0.4	20.85	-251.36	-250.66	-256.53	-215.12
Net Cash Per Share	0.01	0.37	-6.20	-6.18	-6.33	-5.30
Filing Date Shares Outstanding	57.22	57.22	40.55	40.55	40.55	40.55
Total Common Shares Outstanding	57.22	57.22	40.55	40.55	40.55	40.55
Working Capital	-21.8	-17.21	-418.43	-370.51	-404	-315.64
Book Value Per Share	-0.87	-0.72	-9.99	-9.77	-9.54	-8.51
Tangible Book Value	-49.53	-40.93	-405.11	-396.28	-386.8	-345.1
Tangible Book Value Per Share	-0.87	-0.72	-9.99	-9.77	-9.54	-8.51
Buildings	-	-	-	15.23	15.23	15.23
Machinery	-	133.49	131.52	144.64	147.38	142.22
Leasehold Improvements	-	0.86	-	0.08	0.08	2.72

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