SDRGF 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	19.22	72.97	79.75	91.79	31.79	32.3
Short-Term Investments	6.32	1.76	1.77	5.6	7.08	1.94
Cash & Short-Term Investments	25.54	74.73	81.53	97.39	38.88	34.24
Cash Growth	-65.18%	-8.34%	-16.29%	150.49%	13.54%	711.25%
Accounts Receivable	0.17	7.54	10.17	1.53	6.41	2.83
Other Receivables	2.05	0.29	0.45	4.45	0.65	1.2
Receivables	2.22	7.83	10.62	5.98	41.29	50.41
Inventory	219.09	106.83	101.41	94.36	19.38	7.75
Prepaid Expenses	-	-	-	-	29.64	-
Other Current Assets	-	-	-	2.44	0.45	2.07
Total Current Assets	246.85	189.39	193.56	200.17	129.63	94.47
Property, Plant & Equipment	39.29	29.59	7.53	11.23	8.12	5.46
Long-Term Investments	3.64	3.64	3.76	0.58	3.76	3.95
Goodwill	-	-	-	-	0.41	0.43
Total Assets	289.78	222.62	204.85	211.98	141.92	104.32
Accounts Payable	60.82	61.52	29.82	16.59	13.76	7.76
Accrued Expenses	-	4.31	5.59	5.4	5.63	13.49
Short-Term Debt	-	-	-	-	13.26	28.15
Current Portion of Long-Term Debt	-	-	-	-	6.72	-
Current Portion of Leases	1.43	1.89	3.01	3.09	0.53	0.7
Current Income Taxes Payable	17.58	11.3	8.82	5.96	4.55	0.63
Current Unearned Revenue	16.37	7.37	11.21	35.39	41.79	-
Other Current Liabilities	33.63	13.45	27.41	26.34	3.1	3.23
Total Current Liabilities	129.83	99.85	85.86	92.75	89.33	53.96
Long-Term Debt	10.33	-	-	-	2.71	2.49
Long-Term Leases	0.24	0.7	1.03	3.37	-	0.53
Total Liabilities	140.4	100.55	86.89	96.11	92.04	56.98
Common Stock	3.5	3.5	3.5	3.5	1.4	27.96
Additional Paid-In Capital	1,445	1,445	1,445	1,445	1,379	1,352
Retained Earnings	-1,142	-1,168	-1,177	-1,183	-1,184	-1,186
Treasury Stock	-4.03	-3.24	-	-	-	-
Comprehensive Income & Other	-152.18	-154.6	-153.44	-149.35	-146.59	-147.09
Total Common Equity	149.38	122.07	117.96	115.87	49.88	47.35
Shareholders' Equity	149.38	122.07	117.96	115.87	49.88	47.35
Total Liabilities & Equity	289.78	222.62	204.85	211.98	141.92	104.32
Total Debt	12	2.59	4.04	6.45	23.21	31.86
Net Cash (Debt)	13.54	72.14	77.49	90.94	15.67	2.38
Net Cash Growth	-80.81%	-6.90%	-14.79%	480.36%	558.64%	-
Net Cash Per Share	0.04	0.21	0.22	0.30	0.11	0.02
Filing Date Shares Outstanding	340.87	342.13	349.52	349.52	139.81	139.81
Total Common Shares Outstanding	340.87	342.13	349.52	349.52	139.81	139.81
Working Capital	117.03	89.55	107.7	107.43	40.3	40.52
Book Value Per Share	0.44	0.36	0.34	0.33	0.36	0.34
Tangible Book Value	149.38	122.07	117.96	115.87	49.47	46.91
Tangible Book Value Per Share	0.44	0.36	0.34	0.33	0.35	0.34
Machinery	-	45.33	23.15	23.27	74.16	69.4
Leasehold Improvements	-	7.15	3.26	3.62	3.26	3.26

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