Simplicity Holding 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	3.97	6.73	8.53	15.53	31.9
Trading Asset Securities	0.25	0.41	2.95	2.2	-
Cash & Short-Term Investments	4.22	7.14	11.48	17.72	31.9
Cash Growth	-40.89%	-37.81%	-35.23%	-44.45%	149.03%
Accounts Receivable	6.7	14.27	2.43	4.61	1.85
Other Receivables	0.01	3.04	-	0.4	0.33
Receivables	6.72	17.31	2.43	5.02	2.18
Inventory	1.74	2.04	3.91	3.8	1.81
Prepaid Expenses	2.96	4.47	6.25	4.25	29.1
Other Current Assets	0.64	3	0.87	1.37	0.75
Total Current Assets	16.28	33.94	24.93	32.16	65.75
Property, Plant & Equipment	10.33	20.33	13.06	17.67	26.58
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
Other Long-Term Assets	0.86	1.05	2.61	4.16	4.37
Total Assets	27.47	74.1	69.71	85.23	96.79
Accounts Payable	7.36	19.61	0.7	1.3	1.39
Accrued Expenses	22.29	18.87	14.93	13.82	5.99
Current Portion of Long-Term Debt	1.13	2.28	2	2.53	-
Current Portion of Leases	2.81	5.64	6.39	11.15	11.17
Current Income Taxes Payable	-	-	0.14	-	-
Current Unearned Revenue	-	-	-	-	20.95
Other Current Liabilities	-	-	-	25.4	-
Total Current Liabilities	33.59	46.41	24.14	54.21	39.51
Long-Term Debt	0.47	3.01	2.83	2.05	-
Long-Term Leases	1.68	3.37	4.95	9.63	12.32
Pension & Post-Retirement Benefits	0.45	0.37	0.33	0.31	-
Long-Term Deferred Tax Liabilities	1.33	2.96	2.26	3.29	0.6
Other Long-Term Liabilities	0.48	0.48	0.76	1.58	1.58
Total Liabilities	37.99	56.59	35.27	71.05	54
Common Stock	0.01	13.81	11.51	9.6	9.6
Additional Paid-In Capital	-	100.11	98.5	88.38	88.38
Retained Earnings	-	-92.31	-71.46	-79.71	-46.51
Comprehensive Income & Other	-10.53	-4.07	-4.07	-4.07	-8.65
Total Common Equity	-10.53	17.54	34.48	14.21	42.82
Minority Interest	-	-0.03	-0.03	-0.03	-0.03
Shareholders' Equity	-10.53	17.51	34.44	14.17	42.79
Total Liabilities & Equity	27.47	74.1	69.71	85.23	96.79
Total Debt	6.09	14.3	16.16	25.36	23.49
Net Cash (Debt)	-1.87	-7.16	-4.68	-7.64	8.41
Net Cash Per Share	-0.02	-0.12	-0.09	-0.16	0.18
Filing Date Shares Outstanding	82.59	69.05	57.54	57.54	48
Total Common Shares Outstanding	82.59	69.05	57.54	57.54	48
Working Capital	-17.31	-12.47	0.79	-22.05	26.24
Book Value Per Share	-0.13	0.25	0.60	0.25	0.89
Tangible Book Value	-10.53	-0.37	5.45	-16.94	42.82
Tangible Book Value Per Share	-0.13	-0.01	0.09	-0.29	0.89
Land	-	-	-	-	1.31
Machinery	-	13.86	6.01	8.32	5.72
Leasehold Improvements	-	11.41	8.49	16.45	16.45