Azeus Systems Holdings 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	254.23	230.22	142.64	103.26	198.66	156.27
Cash & Short-Term Investments	254.23	230.22	142.64	103.26	198.66	156.27
Cash Growth	56.14%	61.39%	38.14%	-48.02%	27.13%	56.24%
Accounts Receivable	146.19	110.58	81.14	68.03	37.61	35.29
Other Receivables	0.51	3.68	3.3	5.31	2.32	8.45
Receivables	146.69	114.26	84.44	73.34	39.93	43.73
Inventory	0.13	0.13	1.17	3.65	-	-
Prepaid Expenses	-	14.11	14.04	13.04	7.53	4.75
Restricted Cash	40.37	40.08	40.74	49.52	2.64	2.02
Total Current Assets	441.42	398.79	283.02	242.82	248.76	206.77
Property, Plant & Equipment	33.8	33.54	32.08	4.46	4.52	9.73
Other Intangible Assets	-	-	-	-	0.65	2.86
Long-Term Deferred Tax Assets	4.11	4.18	3.07	3.3	1.52	1.11
Other Long-Term Assets	5	4.97	5.14	3.79	4.09	1.6
Total Assets	484.33	441.49	323.32	254.37	259.54	222.07
Accounts Payable	25.61	8.86	3.55	2.8	2.87	2.37
Accrued Expenses	-	21.5	9.36	-	17.04	15.72
Current Portion of Leases	5.17	5.6	4.75	3.01	3.51	5.71
Current Income Taxes Payable	23.01	20.3	5.15	2.8	1.34	0.63
Current Unearned Revenue	115.09	116.36	101.69	86.16	67.89	62.59
Other Current Liabilities	-	-	-	11	-	-
Total Current Liabilities	168.87	172.62	124.49	105.76	92.65	87.01
Long-Term Leases	18.32	19.37	20.3	0.16	0.49	3.51
Long-Term Unearned Revenue	3.48	4.6	3.49	1.9	1.07	1.91
Pension & Post-Retirement Benefits	16.61	16.86	12.13	13.08	10.64	10.57
Long-Term Deferred Tax Liabilities	0.19	0.19	-	-	-	-
Other Long-Term Liabilities	3.79	3.79	3.71	-	-	-
Total Liabilities	211.25	217.42	164.11	120.9	104.85	103.01
Common Stock	46.8	46.8	46.8	46.8	46.8	46.8
Additional Paid-In Capital	56.49	56.49	56.49	56.49	56.49	56.49
Retained Earnings	172.44	124.59	62.64	37.05	53.14	16.37
Comprehensive Income & Other	-2.65	-3.81	-6.72	-6.86	-1.74	-0.59
Shareholders' Equity	273.08	224.07	159.2	133.47	154.69	119.06
Total Liabilities & Equity	484.33	441.49	323.32	254.37	259.54	222.07
Total Debt	23.49	24.96	25.04	3.16	4	9.22
Net Cash (Debt)	230.74	205.25	117.6	100.1	194.65	147.04
Net Cash Growth	64.70%	74.54%	17.48%	-48.58%	32.38%	69.75%
Net Cash Per Share	7.69	6.84	3.92	3.34	6.49	4.90
Filing Date Shares Outstanding	30	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30	30
Working Capital	272.55	226.18	158.53	137.06	156.11	119.76
Book Value Per Share	9.10	7.47	5.31	4.45	5.16	3.97
Tangible Book Value	273.08	224.07	159.2	133.47	154.04	116.2
Tangible Book Value Per Share	9.10	7.47	5.31	4.45	5.13	3.87
Machinery	-	6.74	6.22	4.72	3.76	3.22
Leasehold Improvements	-	7.76	5.27	1.13	1.18	1.53

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