HKGEF 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	294.17	251.16	212.05	215.51	362.77	227.92
Short-Term Investments	135.89	220.53	333.98	266.27	113.88	258.34
Cash & Short-Term Investments	430.06	471.68	546.03	481.78	476.64	486.25
Cash Growth	-10.35%	-13.61%	13.34%	1.08%	-1.98%	20.48%
Accounts Receivable	110.33	116.96	132.36	169.91	178.55	179.02
Other Receivables	3.95	5.29	4.85	2.68	1.72	2.5
Receivables	114.28	122.24	137.21	172.59	180.27	181.52
Inventory	12.18	16	15.5	20.26	23.71	16.84
Prepaid Expenses	13.78	13.65	18.22	14.49	14.73	15.13
Other Current Assets	-	-	-	-	-	1.74
Total Current Assets	570.3	623.58	716.95	689.11	695.35	701.48
Property, Plant & Equipment	368.06	378.64	428.94	442.15	436.58	459.61
Long-Term Deferred Tax Assets	4.95	3.4	2.26	23.54	23.45	28.13
Other Long-Term Assets	61.76	63.19	20.45	42.42	42.95	6.22
Total Assets	1,005	1,069	1,169	1,197	1,198	1,195
Accounts Payable	17.8	21.02	22.64	24.76	30.77	25.92
Accrued Expenses	67.34	79.54	90.34	113.14	113.78	103.39
Current Portion of Leases	4.74	7.83	1.77	10.57	2.8	17.17
Current Income Taxes Payable	2.08	-	2.21	0.36	0.16	3.4
Current Unearned Revenue	102.39	104.8	116.29	124.74	124.14	113.78
Total Current Liabilities	194.34	213.18	233.26	273.57	271.66	263.65
Long-Term Leases	0.59	0.87	0.36	1.4	0.36	1.65
Pension & Post-Retirement Benefits	8.11	7	7.56	10.96	3.08	2.57
Long-Term Deferred Tax Liabilities	16.57	17.63	19.26	18.87	17.61	17
Total Liabilities	219.61	238.68	260.44	304.8	292.7	284.87
Common Stock	43.16	43.16	43.16	43.16	43.16	43.16
Additional Paid-In Capital	8.01	8.01	8.01	8.01	8.01	8.01
Retained Earnings	621.58	666.71	745.56	734.5	748.04	753.87
Comprehensive Income & Other	90.17	89.91	89.46	85.54	86.13	86.4
Total Common Equity	762.92	807.79	886.19	871.2	885.34	891.44
Minority Interest	22.55	22.33	21.97	21.22	20.28	19.13
Shareholders' Equity	785.47	830.12	908.16	892.42	905.62	910.57
Total Liabilities & Equity	1,005	1,069	1,169	1,197	1,198	1,195
Total Debt	5.33	8.7	2.14	11.97	3.16	18.82
Net Cash (Debt)	424.73	462.98	543.89	469.81	473.48	467.43
Net Cash Growth	-9.21%	-14.88%	15.77%	-0.78%	1.29%	20.31%
Net Cash Per Share	0.98	1.07	1.26	1.09	1.10	1.08
Filing Date Shares Outstanding	431.6	431.6	431.6	431.6	431.6	431.6
Total Common Shares Outstanding	431.6	431.6	431.6	431.6	431.6	431.6
Working Capital	375.96	410.4	483.69	415.54	423.7	437.83
Book Value Per Share	1.77	1.87	2.05	2.02	2.05	2.07
Tangible Book Value	762.92	807.79	886.19	871.2	885.34	891.44
Tangible Book Value Per Share	1.77	1.87	2.05	2.02	2.05	2.07
Buildings	147.01	147.01	154.96	170.1	170.1	170.1
Machinery	447.44	444.12	451.14	446.91	438.88	427.42
Leasehold Improvements	41.06	42.06	38.2	35.83	35	32.89

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