HKG:8431 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	1.69	1.82	0.17	0.25	0.11	0.44
Cash & Short-Term Investments	1.69	1.82	0.17	0.25	0.11	0.44
Cash Growth	662.44%	970.00%	-31.45%	131.78%	-75.57%	-97.92%
Accounts Receivable	69.93	57.51	75.65	74.34	72.05	95.86
Other Receivables	6.42	16.27	17.72	1.07	0.33	0.44
Receivables	76.35	73.78	93.37	75.4	72.38	96.3
Other Current Assets	0.16	0.16	5.77	0.39	0.39	17.82
Total Current Assets	78.2	75.76	99.31	76.04	72.88	114.56
Property, Plant & Equipment	0.25	0	2.42	0.09	0.47	0.4
Long-Term Investments	2.63	2.63	2.7	-	-	-
Goodwill	-	-	2.74	3.87	-	-
Other Intangible Assets	2.7	2.7	-	-	-	-
Other Long-Term Assets	-	-	-	4.14	-	2.64
Total Assets	83.77	81.09	107.17	84.14	73.34	117.6
Accounts Payable	28.14	28.35	20.9	16.02	13.68	12.89
Accrued Expenses	8.35	7.44	5.91	5.82	4.86	3.36
Short-Term Debt	-	-	-	22.09	6.19	21.22
Current Portion of Long-Term Debt	7.81	5.65	6.19	6.66	9.18	26.27
Current Portion of Leases	0.21	-	1.71	0.04	0.29	0.13
Current Income Taxes Payable	0.82	0.64	0.82	0.2	-	-
Current Unearned Revenue	3.18	3.18	15.05	20.62	1.29	3.14
Other Current Liabilities	23.71	29.84	44.48	11.8	20.79	1.11
Total Current Liabilities	72.22	75.1	95.07	83.25	56.27	68.11
Long-Term Debt	-	-	-	-	-	1.99
Long-Term Leases	-	-	0.71	-	-	-
Total Liabilities	72.22	75.1	95.78	83.25	56.27	70.1
Common Stock	0.46	42.19	30.95	19.53	13	13
Additional Paid-In Capital	96.44	95.78	99.09	89.47	81.1	81.1
Retained Earnings	-76.63	-123.57	-104.17	-93.45	-60.24	-29.81
Comprehensive Income & Other	-9.01	-8.77	-14.77	-14.77	-16.79	-16.79
Total Common Equity	11.26	5.63	11.09	0.79	17.07	47.5
Minority Interest	0.3	0.36	0.3	0.1	-	-
Shareholders' Equity	11.56	5.99	11.39	0.89	17.07	47.5
Total Liabilities & Equity	83.77	81.09	107.17	84.14	73.34	117.6
Total Debt	8.02	5.65	8.61	28.8	15.66	49.61
Net Cash (Debt)	-6.33	-3.84	-8.44	-28.55	-15.55	-49.17
Net Cash Per Share	-0.15	-0.11	-0.29	-1.71	-1.20	-3.78
Filing Date Shares Outstanding	45.49	42.19	30.95	19.53	13	13
Total Common Shares Outstanding	45.49	42.19	30.95	19.53	13	13
Working Capital	5.98	0.66	4.25	-7.21	16.6	46.45
Book Value Per Share	0.25	0.13	0.36	0.04	1.31	3.65
Tangible Book Value	8.56	2.93	8.35	-3.08	17.07	47.5
Tangible Book Value Per Share	0.19	0.07	0.27	-0.16	1.31	3.65
Machinery	-	0.09	0.09	0.08	1.77	3.8
Leasehold Improvements	-	0.06	0.06	0.06	0.24	0.24

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