Sanbase Corporation 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	125.32	103.62	139.64	109.7	119.78	112.49
Short-Term Investments	8.53	3.7	2.73	2.45	3.16	7.27
Cash & Short-Term Investments	133.86	107.32	142.37	112.16	122.93	119.76
Cash Growth	4.34%	-24.62%	26.94%	-8.77%	2.65%	-8.99%
Accounts Receivable	113.35	135.33	93.62	193.73	128.25	109.65
Other Receivables	-	-	0.61	-	2.69	2.15
Receivables	113.35	135.33	94.22	193.73	130.95	111.8
Other Current Assets	7.25	12.57	-	-	-	-
Total Current Assets	254.46	255.23	236.59	305.88	253.88	231.56
Property, Plant & Equipment	0.85	2.66	4.42	2.73	5.02	7.15
Long-Term Investments	12.07	12.06	14.2	14.69	14.65	13.2
Goodwill	6.47	9.54	9.54	9.54	9.54	9.54
Other Intangible Assets	-	-	-	-	2.42	2.42
Long-Term Deferred Tax Assets	1.74	2.23	1.12	1.23	1.19	0.93
Other Long-Term Assets	0.02	0.07	0.48	0.4	0.34	0.61
Total Assets	275.6	281.79	266.36	334.48	287.04	265.41
Accounts Payable	102.45	120.66	110.56	181.83	124.15	102.22
Accrued Expenses	0.86	1.26	1.92	3.27	2.17	2.26
Current Portion of Leases	0.49	1.84	2.67	1.4	2.66	3.03
Current Income Taxes Payable	0.4	0.37	-	0.85	-	-
Current Unearned Revenue	37.4	16.27	5.4	1.72	15	6.25
Total Current Liabilities	141.6	140.38	120.56	189.06	143.98	113.75
Long-Term Leases	0.17	0.71	1.45	0.62	0.91	2.45
Pension & Post-Retirement Benefits	0.77	0.69	0.37	0.64	-	-
Total Liabilities	142.54	141.78	122.38	190.33	144.89	116.2
Common Stock	1.55	1.55	1.55	1.55	1.55	1.55
Additional Paid-In Capital	57.63	57.63	57.63	57.63	57.63	57.63
Retained Earnings	67.92	73.82	77.84	80.88	80.29	86.03
Comprehensive Income & Other	-	-0.12	-0.1	-2.88	-2.62	-2.73
Total Common Equity	127.1	132.88	136.93	137.18	136.86	142.48
Minority Interest	5.96	7.13	7.06	6.97	5.29	6.72
Shareholders' Equity	133.06	140.01	143.98	144.15	142.15	149.21
Total Liabilities & Equity	275.6	281.79	266.36	334.48	287.04	265.41
Total Debt	0.65	2.55	4.12	2.02	3.57	5.48
Net Cash (Debt)	133.2	104.77	138.25	110.13	119.37	114.28
Net Cash Growth	6.26%	-24.21%	25.53%	-7.74%	4.45%	-9.72%
Net Cash Per Share	0.67	0.52	0.70	0.56	0.60	0.58
Filing Date Shares Outstanding	200	200	200	200	200	200
Total Common Shares Outstanding	200	200	200	200	200	200
Working Capital	112.86	114.85	116.04	116.82	109.9	117.81
Book Value Per Share	0.64	0.66	0.68	0.69	0.68	0.71
Tangible Book Value	120.63	123.33	127.38	127.64	124.89	130.52
Tangible Book Value Per Share	0.60	0.62	0.64	0.64	0.62	0.65
Machinery	3.71	3.8	4.22	4.14	4.1	3.47
Leasehold Improvements	2.7	2.7	2.7	2.7	2.58	2.46

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