Simplicity 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	8.9	6.73	8.53	15.53	31.9	12.81
Trading Asset Securities	0.2	0.41	2.95	2.2	-	-
Cash & Short-Term Investments	9.1	7.14	11.48	17.72	31.9	12.81
Cash Growth	-41.12%	-37.81%	-35.23%	-44.45%	149.03%	328.89%
Accounts Receivable	12.49	14.27	2.43	4.61	1.85	2.07
Other Receivables	11.74	3.04	-	0.4	0.33	0.35
Receivables	24.23	17.31	2.43	5.02	2.18	2.41
Inventory	2.46	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	35.79	33.94	24.93	32.16	65.75	53.92
Property, Plant & Equipment	16.66	20.33	13.06	17.67	26.58	42.21
Goodwill	11.72	11.72	20.72	20.72	-	-
Other Intangible Assets	5.12	6.18	8.3	10.42	-	-
Long-Term Deferred Tax Assets	0.87	0.87	0.1	0.1	0.1	0.1
Other Long-Term Assets	1.05	1.05	2.61	4.16	4.37	3.94
Total Assets	71.21	74.1	69.71	85.23	96.79	100.16
Accounts Payable	24.66	19.61	0.7	1.3	1.39	2.27
Accrued Expenses	24.05	18.87	14.93	13.82	5.99	5.87
Current Portion of Long-Term Debt	1.67	2.28	2	2.53	-	15
Current Portion of Leases	3.73	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	54.11	46.41	24.14	54.21	39.51	35.95
Long-Term Debt	2.2	3.01	2.83	2.05	-	-
Long-Term Leases	1.95	3.37	4.95	9.63	12.32	23
Pension & Post-Retirement Benefits	0.37	0.37	0.33	0.31	-	-
Long-Term Deferred Tax Liabilities	2.78	2.96	2.26	3.29	0.6	0.69
Other Long-Term Liabilities	1.58	0.48	0.76	1.58	1.58	1.78
Total Liabilities	62.99	56.59	35.27	71.05	54	61.41
Common Stock	0.01	13.81	11.51	9.6	9.6	9.6
Additional Paid-In Capital	100.11	100.11	98.5	88.38	88.38	88.38
Retained Earnings	-87.79	-92.31	-71.46	-79.71	-46.51	-50.52
Comprehensive Income & Other	-4.07	-4.07	-4.07	-4.07	-8.65	-8.67
Total Common Equity	8.25	17.54	34.48	14.21	42.82	38.79
Minority Interest	-0.03	-0.03	-0.03	-0.03	-0.03	-0.05
Shareholders' Equity	8.22	17.51	34.44	14.17	42.79	38.75
Total Liabilities & Equity	71.21	74.1	69.71	85.23	96.79	100.16
Total Debt	9.55	14.3	16.16	25.36	23.49	49.98
Net Cash (Debt)	-0.45	-7.16	-4.68	-7.64	8.41	-37.17
Net Cash Per Share	-0.01	-0.12	-0.09	-0.16	0.18	-0.86
Filing Date Shares Outstanding	69.05	69.05	57.54	57.54	48	48
Total Common Shares Outstanding	69.05	69.05	57.54	57.54	48	48
Working Capital	-18.32	-12.47	0.79	-22.05	26.24	17.97
Book Value Per Share	0.12	0.25	0.60	0.25	0.89	0.81
Tangible Book Value	-8.59	-0.37	5.45	-16.94	42.82	38.79
Tangible Book Value Per Share	-0.12	-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.