Water Oasis Group Balance Sheet

Financials in millions HKD. Fiscal year is October - September.

Millions HKD. Fiscal year is Oct - Sep.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Sep '24 Sep 30, 2024	Sep '23 Sep 30, 2023	Sep '22 Sep 30, 2022	Sep '21 Sep 30, 2021
Cash & Equivalents	746.48	485.16	271.76	234.28	369.66
Trading Asset Securities	-	-	-	0.58	0.74
Cash & Short-Term Investments	746.48	485.16	271.76	234.86	370.4
Cash Growth	53.86%	78.52%	15.71%	-36.59%	-11.50%
Accounts Receivable	18.15	16.54	23.85	18.02	27.61
Other Receivables	0.1	0.56	2.07	1.18	1.79
Receivables	18.25	17.09	25.91	19.2	29.4
Inventory	35.55	44.99	46.59	72.29	65.25
Prepaid Expenses	8.49	8.21	13.73	14.11	36.03
Other Current Assets	70.48	64.62	68.16	72.47	98.3
Total Current Assets	879.24	620.07	426.16	412.92	599.38
Property, Plant & Equipment	252.6	304.64	427.24	473.5	376.53
Goodwill	18.24	18.24	29.67	29.67	29.67
Other Intangible Assets	73.55	74.24	74.73	75.42	79.15
Long-Term Deferred Tax Assets	4.45	5.03	5.22	5.65	6.87
Other Long-Term Assets	203.02	223.86	259.74	263.99	266.62
Total Assets	1,431	1,246	1,223	1,261	1,358
Accounts Payable	3.37	2.05	3.78	2.1	3.91
Accrued Expenses	154.08	95.28	88.53	82.12	100.01
Current Portion of Long-Term Debt	-	-	-	3.19	3.41
Current Portion of Leases	84.33	83.81	103.97	101.48	103.87
Current Income Taxes Payable	29.1	35.1	15.91	39.92	19.98
Current Unearned Revenue	669.17	579.86	491.63	490.2	590.54
Other Current Liabilities	34.04	34.64	31.63	32.21	29.39
Total Current Liabilities	974.09	830.73	735.45	751.21	851.09
Long-Term Debt	-	-	-	-	3.19
Long-Term Leases	85.89	88	159.19	184.86	126.12
Long-Term Deferred Tax Liabilities	17.26	15.79	15.24	23.12	19.05
Total Liabilities	1,077	934.52	909.88	959.18	999.45
Common Stock	68.06	68.06	68.06	68.06	68.06
Additional Paid-In Capital	1.15	1.15	1.15	1.15	1.15
Retained Earnings	266.91	223.08	226.25	214.61	259.47
Comprehensive Income & Other	17.52	18.67	16.62	17.29	23.74
Total Common Equity	353.63	310.95	312.08	301.11	352.42
Minority Interest	0.23	0.6	0.8	0.87	6.34
Shareholders' Equity	353.86	311.56	312.88	301.98	358.77
Total Liabilities & Equity	1,431	1,246	1,223	1,261	1,358
Total Debt	170.22	171.81	263.16	289.52	236.59
Net Cash (Debt)	576.26	313.35	8.61	-54.66	133.82
Net Cash Growth	83.91%	3541.05%	-	-	-37.32%
Net Cash Per Share	0.85	0.46	0.01	-0.08	0.20
Filing Date Shares Outstanding	680.55	680.55	680.55	680.55	680.55
Total Common Shares Outstanding	680.55	680.55	680.55	680.55	680.55
Working Capital	-94.84	-210.66	-309.29	-338.29	-251.72
Book Value Per Share	0.52	0.46	0.46	0.44	0.52
Tangible Book Value	261.84	218.47	207.68	196.01	243.6
Tangible Book Value Per Share	0.38	0.32	0.31	0.29	0.36
Machinery	172.18	160.25	163.57	150.89	137.12
Leasehold Improvements	195.87	207.61	210.02	204.32	138.55

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