HKG:8448 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	0.97	1.77	9.78	4.96	19.11
Short-Term Investments	2.95	3.61	5.31	0.4	-
Cash & Short-Term Investments	3.92	5.38	15.09	5.36	19.11
Cash Growth	-27.10%	-64.34%	181.35%	-71.94%	-19.17%
Accounts Receivable	30.39	58.23	4.86	3.92	4.79
Other Receivables	2.85	10.03	0.01	1.04	0.82
Receivables	33.24	68.26	4.87	4.96	5.61
Inventory	1.27	0.2	0.75	0.76	2.81
Prepaid Expenses	16.7	1.86	2.16	1.91	1.7
Other Current Assets	-2.55	7.58	-	-	-
Total Current Assets	52.59	83.28	22.88	12.99	29.23
Property, Plant & Equipment	16.42	23.86	24.86	17.89	18.28
Other Intangible Assets	0.79	0.86	0.35	0.49	0.04
Long-Term Deferred Tax Assets	0.21	0.3	0.76	0.35	0.23
Other Long-Term Assets	2.55	1.05	3.66	1.09	1.58
Total Assets	72.55	109.35	52.52	32.81	49.36
Accounts Payable	31.13	62.32	4.94	15.57	10.13
Accrued Expenses	2.79	3.76	2.67	2.54	3.85
Short-Term Debt	2.7	12.38	9.76	-	-
Current Portion of Leases	6.47	6.81	8.84	7.79	7.45
Current Unearned Revenue	3.66	3.46	1.97	1.81	1.73
Other Current Liabilities	6.37	2.54	1.54	1.86	1.9
Total Current Liabilities	53.13	91.26	29.73	29.58	25.06
Long-Term Debt	2.94	-	-	-	-
Long-Term Leases	6.41	10.16	15.65	3.5	4.24
Long-Term Deferred Tax Liabilities	0.05	0.19	-	0.42	0.23
Total Liabilities	62.54	101.61	45.38	33.49	29.54
Common Stock	1	24.95	24.95	9	9
Additional Paid-In Capital	-	50.13	50.13	29.64	29.64
Retained Earnings	-	-87.22	-87.84	-59.4	-38.9
Comprehensive Income & Other	9.15	20.01	20.08	20.08	20.08
Total Common Equity	10.15	7.86	7.32	-0.68	19.82
Minority Interest	-0.13	-0.13	-0.18	-	-
Shareholders' Equity	10.01	7.74	7.14	-0.68	19.82
Total Liabilities & Equity	72.55	109.35	52.52	32.81	49.36
Total Debt	18.52	29.34	34.25	11.29	11.69
Net Cash (Debt)	-14.6	-23.96	-19.16	-5.93	7.43
Net Cash Growth	-	-	-	-	-28.41%
Net Cash Per Share	-0.15	-0.24	-0.32	-0.16	0.21
Filing Date Shares Outstanding	99.8	99.8	99.8	36	36
Total Common Shares Outstanding	99.8	99.8	99.8	36	36
Working Capital	-0.55	-7.98	-6.85	-16.59	4.17
Book Value Per Share	0.10	0.08	0.07	-0.02	0.55
Tangible Book Value	9.36	7.01	6.97	-1.17	19.79
Tangible Book Value Per Share	0.09	0.07	0.07	-0.03	0.55
Machinery	-	9.58	9.62	32.62	41.69
Leasehold Improvements	-	4.62	1.82	2.08	4.25