Vistar Holdings 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	63.72	55.7	52.61	39.36	37.08	49.4
Short-Term Investments	1.71	1.6	1.96	1.67	1.19	6.38
Trading Asset Securities	-	-	-	4.45	4.5	4.54
Cash & Short-Term Investments	65.43	57.3	54.57	45.48	42.77	60.31
Cash Growth	-7.62%	4.99%	20.00%	6.32%	-29.08%	104.57%
Accounts Receivable	234.95	230.03	224.17	206.92	197.97	159.43
Other Receivables	0.45	0.43	-	0.92	-	-
Receivables	235.39	230.45	224.17	207.84	197.97	159.43
Prepaid Expenses	2.95	6.49	10.84	8.53	1.9	-
Other Current Assets	8.19	8.28	0.26	3.65	6.61	9.23
Total Current Assets	311.95	302.52	289.84	265.5	249.25	228.97
Property, Plant & Equipment	4.68	6.22	3.42	5.37	6.68	8.87
Other Intangible Assets	0.03	0.04	0.08	0.06	0.09	0.2
Long-Term Deferred Tax Assets	0.82	0.82	0.5	0.4	0.43	0.52
Other Long-Term Assets	0.37	1.37	9.99	2.98	-	-
Total Assets	317.84	310.96	303.83	274.31	256.44	238.55
Accounts Payable	91.5	77.24	71.14	64.24	64.41	65.51
Accrued Expenses	9.15	12.25	7.41	7.43	6.68	3.27
Short-Term Debt	34.95	36.68	50.11	34.17	14.65	7.06
Current Portion of Leases	3.02	3.21	1.78	3.05	2.79	2.69
Current Income Taxes Payable	-	-	0.04	-	3.87	1.81
Current Unearned Revenue	13.51	15	8.84	4.63	1.02	1.04
Other Current Liabilities	3.94	3	5.69	6.29	7.2	9.04
Total Current Liabilities	156.06	147.37	145.02	119.82	100.62	90.42
Long-Term Debt	0.83	2.08	-	-	-	-
Long-Term Leases	1.01	2.07	0.66	1.83	3.07	4.77
Pension & Post-Retirement Benefits	1.25	1.15	1.29	1.05	-	-
Total Liabilities	159.15	152.67	146.97	122.7	103.69	95.18
Common Stock	12	12	12	12	12	12
Additional Paid-In Capital	14.44	14.44	14.44	14.44	14.44	25.84
Retained Earnings	93.4	92.99	91.56	86.3	87.45	66.67
Comprehensive Income & Other	38.86	38.86	38.86	38.86	38.86	38.86
Shareholders' Equity	158.7	158.29	156.86	151.61	152.75	143.37
Total Liabilities & Equity	317.84	310.96	303.83	274.31	256.44	238.55
Total Debt	39.81	44.04	52.56	39.05	20.51	14.51
Net Cash (Debt)	25.62	13.26	2.02	6.42	22.27	45.8
Net Cash Growth	53.01%	557.31%	-68.60%	-71.15%	-51.38%	86.00%
Net Cash Per Share	0.02	0.01	0.00	0.01	0.02	0.04
Filing Date Shares Outstanding	1,200	1,200	1,200	1,200	1,200	1,200
Total Common Shares Outstanding	1,200	1,200	1,200	1,200	1,200	1,200
Working Capital	155.89	155.15	144.82	145.68	148.63	138.55
Book Value Per Share	0.13	0.13	0.13	0.13	0.13	0.12
Tangible Book Value	158.67	158.25	156.78	151.54	152.66	143.17
Tangible Book Value Per Share	0.13	0.13	0.13	0.13	0.13	0.12
Machinery	7.07	7.06	6.96	6.8	6.45	6.27
Leasehold Improvements	1.03	1.03	0.63	0.63	0.63	0.53

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