HKG:8432 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	2.74	2.05	2.11	1.57	2.08	3.51
Cash & Short-Term Investments	2.74	2.05	2.11	1.57	2.08	3.51
Cash Growth	-20.94%	-2.90%	34.38%	-24.51%	-40.86%	-89.22%
Accounts Receivable	2.52	1.13	2.66	1.23	0.33	0.03
Other Receivables	0.76	0.76	0.47	1	4.4	1.52
Receivables	3.28	1.89	3.13	2.23	4.73	1.55
Inventory	4.49	3.48	3.01	2.98	3	1.97
Prepaid Expenses	1.32	1.53	0.72	2.42	0.51	1.7
Other Current Assets	7.54	7.4	7.44	5.32	4.9	6.44
Total Current Assets	19.37	16.35	16.4	14.52	15.21	15.18
Property, Plant & Equipment	106.11	107.43	136.2	153.92	148.71	114.54
Long-Term Deferred Tax Assets	-	0.01	0.01	0.01	0.01	0.94
Other Long-Term Assets	33.33	32.31	31.23	35.82	32.11	30.27
Total Assets	158.81	156.1	183.84	204.26	196.04	160.93
Accounts Payable	7.3	5.41	8.71	7.98	7.2	2.42
Accrued Expenses	10.74	8.9	6.62	6.87	12.53	7.19
Short-Term Debt	-	-	51.75	52.6	59.85	52.68
Current Portion of Long-Term Debt	50.89	54.5	-	-	-	-
Current Portion of Leases	37.79	43.39	43.06	44.43	30.39	25.85
Current Income Taxes Payable	0.19	0.3	0.7	0.68	0.95	1.12
Other Current Liabilities	0.49	0.49	0.49	0.38	0.39	0.42
Total Current Liabilities	107.41	113	111.32	112.94	111.32	89.67
Long-Term Debt	-	0.01	-	-	-	-
Long-Term Leases	29.93	29.64	41.73	61.63	66.3	42.94
Long-Term Deferred Tax Liabilities	0.05	0.1	0.43	0.78	0.49	0.04
Other Long-Term Liabilities	1.12	1.12	1	1.05	0.98	0.87
Total Liabilities	138.51	143.87	154.48	176.4	179.09	133.52
Common Stock	8.7	8.7	8.6	8.6	8.6	8.6
Additional Paid-In Capital	57.74	57.74	57.06	57.06	57.06	57.06
Retained Earnings	-50.95	-58.14	-40.37	-40.97	-50.64	-40.38
Comprehensive Income & Other	-2.03	-2.42	-2.67	-3.38	-3.38	-3.38
Total Common Equity	13.46	5.88	22.63	21.32	11.64	21.9
Minority Interest	6.84	6.36	6.73	6.55	5.31	5.5
Shareholders' Equity	20.31	12.23	29.36	27.86	16.95	27.4
Total Liabilities & Equity	158.81	156.1	183.84	204.26	196.04	160.93
Total Debt	118.61	127.54	136.54	158.66	156.54	121.47
Net Cash (Debt)	-115.88	-125.5	-134.43	-157.09	-154.46	-117.96
Net Cash Per Share	-0.13	-0.15	-0.16	-0.18	-0.18	-0.14
Filing Date Shares Outstanding	869.63	869.63	860	860	860	860
Total Common Shares Outstanding	869.63	869.63	860	860	860	860
Working Capital	-88.04	-96.64	-94.92	-98.42	-96.11	-74.5
Book Value Per Share	0.02	0.01	0.03	0.02	0.01	0.03
Tangible Book Value	13.46	5.88	22.63	21.32	11.64	21.9
Tangible Book Value Per Share	0.02	0.01	0.03	0.02	0.01	0.03
Buildings	-	4.28	4.99	4.99	4.99	4.99
Machinery	-	36.38	35.39	31.29	27.49	23.95
Leasehold Improvements	-	55.89	55.45	45.85	39.46	31.03

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