Ocean One Holding 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	15.55	23.89	104.91	59.37	48.77	35.59
Short-Term Investments	114.65	115.16	0.16	20.16	0.16	0.16
Cash & Short-Term Investments	130.19	139.05	105.06	79.53	48.93	35.76
Cash Growth	13.13%	32.35%	32.11%	62.54%	36.84%	118.16%
Accounts Receivable	51.91	45.03	50.29	51.07	42.59	46.01
Other Receivables	-	0.71	0.39	0.49	-	-
Receivables	51.91	45.73	50.68	51.56	42.59	46.01
Inventory	54.04	65	54.47	51.32	46.45	27.32
Prepaid Expenses	27.92	3.62	8.94	8.99	8.59	5.69
Total Current Assets	264.06	253.41	219.15	191.4	146.56	114.77
Property, Plant & Equipment	47.49	49.68	50.95	55.08	59.15	62.66
Other Long-Term Assets	4.53	3.98	4.43	3.65	1.32	1.37
Total Assets	316.08	307.06	274.53	250.13	207.02	178.8
Accounts Payable	9.1	9.03	8.57	8.7	7.8	9.43
Accrued Expenses	1.92	2.08	2.5	1.68	1.98	2.45
Short-Term Debt	-	-	-	-	-	0.8
Current Portion of Leases	1.11	1.09	1.13	1.04	0.87	0.85
Current Income Taxes Payable	3.47	1.61	0.81	4.32	3.67	2.44
Other Current Liabilities	0.1	0.1	0.05	1.35	1.72	1.43
Total Current Liabilities	15.71	13.91	13.06	17.09	16.04	17.39
Long-Term Leases	0.57	1.13	-	1.13	-	0.87
Long-Term Deferred Tax Liabilities	0.12	0.14	0.08	0.08	0.07	0.03
Total Liabilities	16.4	15.18	13.13	18.3	16.11	18.29
Common Stock	2.8	2.8	2.8	2.8	2.8	2.8
Additional Paid-In Capital	72.85	72.85	72.85	72.85	72.85	72.85
Retained Earnings	209.03	201.23	170.74	141.18	100.27	69.86
Comprehensive Income & Other	15	15	15	15	15	15
Shareholders' Equity	299.68	291.88	261.4	231.83	190.92	160.51
Total Liabilities & Equity	316.08	307.06	274.53	250.13	207.02	178.8
Total Debt	1.68	2.22	1.13	2.17	0.87	2.51
Net Cash (Debt)	128.51	136.83	103.93	77.36	48.06	33.25
Net Cash Growth	12.23%	31.66%	34.35%	60.96%	44.56%	196.49%
Net Cash Per Share	0.46	0.49	0.37	0.28	0.17	0.12
Filing Date Shares Outstanding	280	280	280	280	280	280
Total Common Shares Outstanding	280	280	280	280	280	280
Working Capital	248.35	239.49	206.1	174.31	130.52	97.38
Book Value Per Share	1.07	1.04	0.93	0.83	0.68	0.57
Tangible Book Value	299.68	291.88	261.4	231.83	190.92	160.51
Tangible Book Value Per Share	1.07	1.04	0.93	0.83	0.68	0.57
Land	-	56.53	56.53	56.53	59.34	59.34
Machinery	-	4.5	4.29	4.31	4.18	3.53

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