HKG:9900 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	195.04	134.78	125.12	187.93	57.64	61.84
Trading Asset Securities	31.66	31.11	15	14.64	5.1	-
Cash & Short-Term Investments	226.7	165.88	140.12	202.58	62.74	61.84
Cash Growth	34.18%	18.39%	-30.83%	222.88%	1.46%	-15.78%
Accounts Receivable	145.51	228.42	178.54	126.13	189.23	184.33
Other Receivables	11.13	13.69	14.91	4.69	6.39	1.17
Receivables	156.64	242.11	193.45	130.81	195.62	185.5
Prepaid Expenses	10.61	17.26	7.6	18.39	37.19	38.76
Other Current Assets	-	-	-	10.1	24.12	5.1
Total Current Assets	393.95	425.25	341.18	361.88	319.68	291.2
Property, Plant & Equipment	2.39	2.97	2.91	2.64	3	1.63
Long-Term Deferred Tax Assets	2.63	2.04	1.53	0.81	1.29	1.09
Other Long-Term Assets	-	-	6.06	2.9	-	0.06
Total Assets	398.96	430.27	351.67	368.24	323.97	293.97
Accounts Payable	64.3	100	59.56	45.55	60.68	55.93
Accrued Expenses	6.12	8.88	5.76	13.07	5.07	6.67
Short-Term Debt	-	-	-	-	3.71	7.03
Current Portion of Leases	0.86	0.86	0.28	-	0.27	0.21
Current Income Taxes Payable	4.33	4.55	-	5.35	-	-
Current Unearned Revenue	11.52	12.45	12.45	12.23	18.22	0.12
Other Current Liabilities	7.48	3.68	3.64	3.91	4.57	5.86
Total Current Liabilities	94.61	130.42	81.7	80.1	92.51	75.82
Long-Term Leases	0.5	0.82	0	-	-	0.02
Total Liabilities	95.1	131.24	81.7	80.1	92.51	75.84
Common Stock	3.72	3.72	3.72	3.72	3.72	3.72
Additional Paid-In Capital	82.31	82.31	82.31	132.53	132.53	132.53
Retained Earnings	266.36	262.94	231.88	204.18	147.42	134.1
Comprehensive Income & Other	-52.22	-52.22	-52.22	-52.22	-52.22	-52.22
Total Common Equity	300.18	296.75	265.7	288.21	231.45	218.13
Minority Interest	3.68	2.28	4.28	-0.08	-	-
Shareholders' Equity	303.86	299.03	269.98	288.14	231.45	218.13
Total Liabilities & Equity	398.96	430.27	351.67	368.24	323.97	293.97
Total Debt	1.36	1.68	0.28	-	3.97	7.26
Net Cash (Debt)	225.34	164.2	139.84	202.58	58.77	54.58
Net Cash Growth	33.49%	17.42%	-30.97%	244.70%	7.67%	-15.42%
Net Cash Per Share	0.08	0.06	0.05	0.07	0.02	0.02
Filing Date Shares Outstanding	2,976	2,976	2,976	2,976	2,976	2,976
Total Common Shares Outstanding	2,976	2,976	2,976	2,976	2,976	2,976
Working Capital	299.34	294.84	259.48	281.78	227.17	215.38
Book Value Per Share	0.10	0.10	0.09	0.10	0.08	0.07
Tangible Book Value	300.18	296.75	265.7	288.21	231.45	218.13
Tangible Book Value Per Share	0.10	0.10	0.09	0.10	0.08	0.07
Machinery	-	-	8.13	8.45	8.71	6.24
Leasehold Improvements	-	-	0.21	0.21	0.21	0.19

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