HKG:8379 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	5.9	4.2	3.8	17.87	36.88	59.17
Short-Term Investments	7.65	3.2	2.27	2.52	1.63	1.78
Cash & Short-Term Investments	13.55	7.4	6.07	20.39	38.51	60.95
Cash Growth	267.24%	21.89%	-70.23%	-47.06%	-36.81%	-9.13%
Accounts Receivable	17.01	18.76	16.62	10.58	11.4	9.55
Other Receivables	0.2	0.41	0.21	0.15	0.35	0.18
Receivables	17.21	19.17	16.84	10.73	11.75	9.73
Inventory	20.42	19.31	21.33	22.54	21.96	22.98
Prepaid Expenses	-	0.79	0.52	0.82	0.79	0.62
Total Current Assets	51.18	46.67	44.76	54.47	73.02	94.28
Property, Plant & Equipment	0.27	0.27	0.43	0.56	-	2.8
Other Intangible Assets	-	-	-	-	-	0.02
Total Assets	51.46	46.94	45.19	55.03	73.02	97.1
Accounts Payable	2.61	2.5	4.73	2.38	0.79	0.5
Accrued Expenses	-	8.14	4.31	5.14	3.93	3.67
Short-Term Debt	-	2.5	-	-	-	-
Current Portion of Leases	1.25	1.28	3.5	2.08	1.27	1.6
Current Income Taxes Payable	-	-	-	-	-	0.12
Current Unearned Revenue	7.45	8.06	10.89	7.94	7.15	7.68
Other Current Liabilities	18.74	-	-	-	0.08	-
Total Current Liabilities	31	22.49	23.42	17.54	13.22	13.56
Long-Term Debt	3.21	1.94	-	-	-	-
Long-Term Leases	1.16	1.05	1.45	1.98	0.12	1.29
Long-Term Unearned Revenue	0.59	0.83	1.22	0.92	0.52	0.05
Pension & Post-Retirement Benefits	0.37	0.37	0.31	-	-	-
Total Liabilities	36.34	26.68	26.41	20.43	13.86	14.89
Common Stock	8	8	8	8	8	8
Additional Paid-In Capital	51.68	51.68	51.68	51.68	51.68	51.68
Retained Earnings	-51.89	-55.7	-57.26	-41.75	-17.59	5.59
Comprehensive Income & Other	7.43	16.29	16.36	16.66	17.07	16.93
Shareholders' Equity	15.12	20.27	18.79	34.6	59.16	82.2
Total Liabilities & Equity	51.46	46.94	45.19	55.03	73.02	97.1
Total Debt	6.58	6.77	4.96	4.05	1.39	2.88
Net Cash (Debt)	6.97	0.63	1.12	16.34	37.12	58.07
Net Cash Growth	-	-43.23%	-93.17%	-56.00%	-36.07%	-9.40%
Net Cash Per Share	0.01	0.00	0.00	0.02	0.05	0.07
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	20.18	24.19	21.34	36.94	59.8	80.71
Book Value Per Share	0.02	0.03	0.02	0.04	0.07	0.10
Tangible Book Value	15.21	20.27	18.79	34.6	59.16	82.18
Tangible Book Value Per Share	0.02	0.03	0.02	0.04	0.07	0.10
Machinery	-	5.05	5.36	6.11	4.71	4.34
Leasehold Improvements	-	4.79	4.79	4.79	4.79	-

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