Yufengchang 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	1.65	2.02	0.05	0.38	1.94	2.06
Short-Term Investments	0.81	0.82	0.67	0.67	0.31	0.8
Cash & Short-Term Investments	2.46	2.84	0.71	1.04	2.25	2.86
Cash Growth	142.56%	298.46%	-31.57%	-53.65%	-21.26%	100.35%
Accounts Receivable	41.83	30.45	37.93	45.9	59.26	50.06
Other Receivables	0.28	0.28	0.08	0.08	-0.08	0.04
Receivables	42.11	30.73	38.01	45.98	59.19	50.1
Inventory	2.74	2.74	-	-	-	-
Prepaid Expenses	0.92	0.26	2.21	1.24	0.4	2.24
Total Current Assets	48.23	36.57	40.93	48.26	61.83	55.19
Property, Plant & Equipment	0.41	0.48	2.26	4.72	8.04	8.44
Long-Term Investments	-	-	1.84	1.74	1.71	-
Other Intangible Assets	-	-	5.2	-	-	-
Other Long-Term Assets	-	-	-	3.52	-	1.25
Total Assets	48.64	37.05	50.24	58.23	71.59	64.87
Accounts Payable	31.69	19.15	1.69	2.24	5.33	5.03
Accrued Expenses	3.83	3.32	7.12	3.84	2.42	2.38
Short-Term Debt	25.81	23.82	12.12	12.19	10.46	1.27
Current Portion of Leases	-	-	-	-	0.3	0.42
Other Current Liabilities	-	0.04	0.01	0.01	1.06	0.32
Total Current Liabilities	61.37	46.33	20.94	18.27	19.57	9.42
Long-Term Leases	-	-	-	-	-	0.3
Total Liabilities	61.37	46.33	20.94	18.27	19.57	9.71
Common Stock	4	4	4	4	4	4
Additional Paid-In Capital	44.81	44.81	44.81	44.81	44.81	44.81
Retained Earnings	-61.55	-58.1	-19.52	-8.86	3.2	6.34
Comprehensive Income & Other	0.01	0.01	0.01	0.01	0.01	0.01
Shareholders' Equity	-12.74	-9.28	29.3	39.96	52.02	55.16
Total Liabilities & Equity	48.64	37.05	50.24	58.23	71.59	64.87
Total Debt	25.81	23.82	12.12	12.19	10.76	1.99
Net Cash (Debt)	-23.35	-20.98	-11.41	-11.14	-8.51	0.87
Net Cash Growth	-	-	-	-	-	24.53%
Net Cash Per Share	-0.58	-0.52	-0.29	-0.28	-0.21	0.02
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Working Capital	-13.14	-9.76	19.99	29.98	42.27	45.77
Book Value Per Share	-0.32	-0.23	0.73	1.00	1.30	1.38
Tangible Book Value	-12.74	-9.28	24.09	39.96	52.02	55.16
Tangible Book Value Per Share	-0.32	-0.23	0.60	1.00	1.30	1.38
Machinery	-	14.18	18.97	19.31	20.96	20.25
Leasehold Improvements	-	-	0.27	0.27	0.27	0.27

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.