Simplicity Holding Limited (HKG:8367)

Simplicity Holding 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	6.73	8.53	15.53	31.9	12.81
Trading Asset Securities	0.41	2.95	2.2	-	-
Cash & Short-Term Investments	7.14	11.48	17.72	31.9	12.81
Cash Growth	-37.81%	-35.23%	-44.45%	149.03%	328.89%
Accounts Receivable	14.27	2.43	4.61	1.85	2.07
Other Receivables	3.04	-	0.4	0.33	0.35
Receivables	17.31	2.43	5.02	2.18	2.41
Inventory	2.04	3.91	3.8	1.81	1.72
Prepaid Expenses	4.47	6.25	4.25	29.1	4.88
Other Current Assets	3	0.87	1.37	0.75	32.09
Total Current Assets	33.94	24.93	32.16	65.75	53.92
Property, Plant & Equipment	20.33	13.06	17.67	26.58	42.21
Goodwill	11.72	20.72	20.72	-	-
Other Intangible Assets	6.18	8.3	10.42	-	-
Long-Term Deferred Tax Assets	0.87	0.1	0.1	0.1	0.1
Other Long-Term Assets	1.05	2.61	4.16	4.37	3.94
Total Assets	74.1	69.71	85.23	96.79	100.16
Accounts Payable	19.61	0.7	1.3	1.39	2.27
Accrued Expenses	18.87	14.93	13.82	5.99	5.87
Current Portion of Long-Term Debt	2.28	2	2.53	-	15
Current Portion of Leases	5.64	6.39	11.15	11.17	11.98
Current Income Taxes Payable	-	0.14	-	-	-
Current Unearned Revenue	-	-	-	20.95	0.11
Other Current Liabilities	-	-	25.4	-	0.71
Total Current Liabilities	46.41	24.14	54.21	39.51	35.95
Long-Term Debt	3.01	2.83	2.05	-	-
Long-Term Leases	3.37	4.95	9.63	12.32	23
Long-Term Deferred Tax Liabilities	2.96	2.26	3.29	0.6	0.69
Other Long-Term Liabilities	0.48	0.76	1.58	1.58	1.78
Total Liabilities	56.59	35.27	71.05	54	61.41
Common Stock	13.81	11.51	9.6	9.6	9.6
Additional Paid-In Capital	100.11	98.5	88.38	88.38	88.38
Retained Earnings	-92.31	-71.46	-79.71	-46.51	-50.52
Comprehensive Income & Other	-4.07	-4.07	-4.07	-8.65	-8.67
Total Common Equity	17.54	34.48	14.21	42.82	38.79
Minority Interest	-0.03	-0.03	-0.03	-0.03	-0.05
Shareholders' Equity	17.51	34.44	14.17	42.79	38.75
Total Liabilities & Equity	74.1	69.71	85.23	96.79	100.16
Total Debt	14.3	16.16	25.36	23.49	49.98
Net Cash (Debt)	-7.16	-4.68	-7.64	8.41	-37.17
Net Cash Per Share	-0.12	-0.09	-0.16	0.18	-0.86
Filing Date Shares Outstanding	69.05	57.54	57.54	48	48
Total Common Shares Outstanding	69.05	57.54	57.54	48	48
Working Capital	-12.47	0.79	-22.05	26.24	17.97
Book Value Per Share	0.25	0.60	0.25	0.89	0.81
Tangible Book Value	-0.37	5.45	-16.94	42.82	38.79
Tangible Book Value Per Share	-0.01	0.09	-0.29	0.89	0.81
Land	-	-	-	1.31	59.4
Machinery	13.86	6.01	8.32	5.72	10.14
Leasehold Improvements	11.41	8.49	16.45	16.45	29.02

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