Azeus Systems Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	206.62	230.22	142.64	103.26	198.66
Cash & Short-Term Investments	206.62	230.22	142.64	103.26	198.66
Cash Growth	-10.25%	61.39%	38.14%	-48.02%	27.13%
Accounts Receivable	160.18	110.58	81.14	68.03	37.61
Other Receivables	7.94	3.68	3.3	5.31	2.32
Receivables	168.13	114.26	84.44	73.34	39.93
Inventory	-	0.13	1.17	3.65	-
Prepaid Expenses	-	14.11	14.04	13.04	7.53
Restricted Cash	43.27	40.08	40.74	49.52	2.64
Total Current Assets	418.01	398.79	283.02	242.82	248.76
Property, Plant & Equipment	27.72	33.54	32.08	4.46	4.52
Other Intangible Assets	-	-	-	-	0.65
Long-Term Deferred Tax Assets	4.15	4.18	3.07	3.3	1.52
Other Long-Term Assets	4.89	4.97	5.14	3.79	4.09
Total Assets	454.77	441.49	323.32	254.37	259.54
Accounts Payable	63.94	8.86	3.55	2.8	2.87
Accrued Expenses	-	21.5	9.36	-	17.04
Current Portion of Leases	4.76	5.6	4.75	3.01	3.51
Current Income Taxes Payable	3.05	20.3	5.15	2.8	1.34
Current Unearned Revenue	145.19	116.36	101.69	86.16	67.89
Other Current Liabilities	-	-	-	11	-
Total Current Liabilities	216.94	172.62	124.49	105.76	92.65
Long-Term Leases	15.87	19.37	20.3	0.16	0.49
Long-Term Unearned Revenue	4.25	4.6	3.49	1.9	1.07
Pension & Post-Retirement Benefits	16.51	16.86	12.13	13.08	10.64
Long-Term Deferred Tax Liabilities	0.19	0.19	-	-	-
Other Long-Term Liabilities	2.46	3.79	3.71	-	-
Total Liabilities	256.2	217.42	164.11	120.9	104.85
Common Stock	46.8	46.8	46.8	46.8	46.8
Additional Paid-In Capital	56.49	56.49	56.49	56.49	56.49
Retained Earnings	93.83	124.59	62.64	37.05	53.14
Comprehensive Income & Other	1.45	-3.81	-6.72	-6.86	-1.74
Shareholders' Equity	198.57	224.07	159.2	133.47	154.69
Total Liabilities & Equity	454.77	441.49	323.32	254.37	259.54
Total Debt	20.63	24.96	25.04	3.16	4
Net Cash (Debt)	185.99	205.25	117.6	100.1	194.65
Net Cash Growth	-9.38%	74.54%	17.48%	-48.58%	32.38%
Net Cash Per Share	6.20	6.84	3.92	3.34	6.49
Filing Date Shares Outstanding	30	30	30	30	30
Total Common Shares Outstanding	30	30	30	30	30
Working Capital	201.07	226.18	158.53	137.06	156.11
Book Value Per Share	6.62	7.47	5.31	4.45	5.16
Tangible Book Value	198.57	224.07	159.2	133.47	154.04
Tangible Book Value Per Share	6.62	7.47	5.31	4.45	5.13
Machinery	-	6.74	6.22	4.72	3.76
Leasehold Improvements	-	7.76	5.27	1.13	1.18