MS Concept Limited (HKG:8447)

MS Concept Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	17.53	29.1	44.87	28.83	46.4
Cash & Short-Term Investments	17.53	29.1	44.87	28.83	46.4
Cash Growth	-39.77%	-35.15%	55.68%	-37.88%	-4.29%
Accounts Receivable	0.6	2.76	0.75	0.21	0.7
Other Receivables	0.03	0.12	0.12	2.01	1.41
Receivables	0.63	2.88	0.87	2.21	2.11
Inventory	0.5	0.85	0.68	0.41	0.61
Prepaid Expenses	1.37	1.73	1.13	0.93	2.53
Restricted Cash	3.57	2.09	2.06	2.04	2.04
Other Current Assets	8.44	7.08	6.04	5.04	10.69
Total Current Assets	32.04	43.72	55.65	39.46	64.37
Property, Plant & Equipment	50.59	77.49	63.63	60.21	56.1
Long-Term Deferred Tax Assets	2.8	3.91	3.53	4.53	4.24
Other Long-Term Assets	6.13	8.94	10.57	12.32	5.1
Total Assets	91.56	134.05	133.39	116.52	129.82
Accounts Payable	17.96	17.63	16.94	5.56	11.89
Accrued Expenses	5.54	4.99	4.37	5.21	3.8
Short-Term Debt	-	-	3.29	7.33	10.94
Current Portion of Leases	28.23	32.55	30.88	27.29	29.8
Current Income Taxes Payable	0.2	0.07	0.28	0.02	-
Current Unearned Revenue	0.33	0.18	0.16	0.04	0.38
Other Current Liabilities	1.9	1.62	1.92	0.38	2.36
Total Current Liabilities	54.15	57.05	57.85	45.84	59.17
Long-Term Leases	24.45	46.47	27.06	25.91	23.01
Other Long-Term Liabilities	2.06	2.43	1.77	2.01	-
Total Liabilities	80.66	105.95	86.68	73.77	82.18
Common Stock	10	10	10	10	10
Additional Paid-In Capital	31.94	31.94	31.94	31.94	31.94
Retained Earnings	-31.04	-13.84	4.77	0.8	5.7
Shareholders' Equity	10.9	28.1	46.71	42.74	47.64
Total Liabilities & Equity	91.56	134.05	133.39	116.52	129.82
Total Debt	52.68	79.02	61.23	60.53	63.75
Net Cash (Debt)	-35.15	-49.92	-16.36	-31.71	-17.35
Net Cash Per Share	-0.04	-0.05	-0.02	-0.03	-0.02
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	-22.11	-13.33	-2.19	-6.39	5.2
Book Value Per Share	0.01	0.03	0.05	0.04	0.05
Tangible Book Value	10.9	28.1	46.71	42.74	47.64
Tangible Book Value Per Share	0.01	0.03	0.05	0.04	0.05
Machinery	11.87	12.36	11.74	11.74	11.37
Leasehold Improvements	35.05	34.57	32.49	32.23	27

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