Moon Inc. 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	35.33	44.7	65.58	97.08	62.43	36.19
Short-Term Investments	1.22	1.47	4.28	5.2	4.9	5.26
Cash & Short-Term Investments	36.55	46.17	69.85	102.28	67.33	41.45
Cash Growth	-45.32%	-33.90%	-31.70%	51.91%	62.42%	-61.19%
Accounts Receivable	3.42	1.72	1.97	1.46	0.22	0.86
Other Receivables	2.54	2.54	0.83	3.94	0.65	4.67
Receivables	5.96	4.26	2.8	5.4	0.87	5.52
Inventory	33.85	37.26	45.76	59.75	96.72	118.95
Prepaid Expenses	4.07	1.99	1.12	3.52	3.52	5.31
Total Current Assets	80.42	89.69	119.53	170.95	168.43	171.23
Property, Plant & Equipment	16.44	12.18	16.55	5.91	4.85	9.11
Long-Term Investments	330.06	1.55	1.75	2.19	2.17	2.16
Other Intangible Assets	19.65	12.04	-	-	-	-
Other Long-Term Assets	0.53	0.53	0.92	-	-	-
Total Assets	447.11	115.99	138.74	179.05	175.45	182.5
Accounts Payable	5.71	1.05	0.44	-	-	-
Accrued Expenses	2.94	2.29	1.93	4.98	4.77	9.33
Short-Term Debt	-	-	-	-	-	18.86
Current Portion of Leases	3.82	1.76	4.51	2.66	3.14	5.28
Current Income Taxes Payable	1.53	-	2.4	-	1.1	-
Current Unearned Revenue	-	-	-	-	-	0
Other Current Liabilities	1.52	4.47	3.42	0	0.18	0.07
Total Current Liabilities	15.51	9.55	12.7	7.64	9.19	33.55
Long-Term Leases	3.92	0.1	1.51	1.71	0.5	2.66
Total Liabilities	19.44	9.66	14.21	9.35	9.69	36.21
Common Stock	4.75	4	4	4	4	4
Additional Paid-In Capital	288.72	65.56	65.56	65.56	65.56	65.56
Retained Earnings	-160.12	36.1	54.31	99.47	95.53	76.07
Comprehensive Income & Other	294.15	0.67	0.67	0.67	0.67	0.67
Shareholders' Equity	427.67	106.33	124.54	169.7	165.76	146.3
Total Liabilities & Equity	447.11	115.99	138.74	179.05	175.45	182.5
Total Debt	7.74	1.86	6.01	4.37	3.65	26.81
Net Cash (Debt)	28.81	44.31	63.84	97.91	63.68	14.65
Net Cash Growth	-54.50%	-30.59%	-34.80%	53.75%	334.79%	-85.60%
Net Cash Per Share	0.07	0.11	0.16	0.24	0.16	0.04
Filing Date Shares Outstanding	475	400	400	400	400	400
Total Common Shares Outstanding	475	400	400	400	400	400
Working Capital	64.9	80.13	106.83	163.3	159.24	137.68
Book Value Per Share	0.90	0.27	0.31	0.42	0.41	0.37
Tangible Book Value	407.84	94.29	124.54	169.7	165.76	146.3
Tangible Book Value Per Share	0.86	0.24	0.31	0.42	0.41	0.37
Machinery	-	7.13	6.84	6.22	5.29	5.06
Leasehold Improvements	-	4.01	3.57	3.57	3.57	3.12

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