SGXC:GU5 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	2.62	3.13	8.08	13.26	15.26	18.09
Short-Term Investments	-	-	-	-	14.93	0
Cash & Short-Term Investments	2.62	3.13	8.08	13.26	30.19	18.09
Cash Growth	-30.88%	-61.26%	-39.04%	-56.09%	66.92%	-44.51%
Accounts Receivable	18.17	11.96	8.02	9.75	6.33	28.89
Other Receivables	0.03	0.02	0.02	0.01	0.07	0.01
Receivables	18.2	11.98	8.04	9.76	6.39	28.89
Inventory	5.63	4.44	4.14	1.99	1.25	5.07
Prepaid Expenses	-	0.07	0.08	0.08	0.13	0.07
Other Current Assets	0.75	0.05	0.12	0.12	-	0.8
Total Current Assets	27.21	19.67	20.45	25.2	37.97	52.92
Property, Plant & Equipment	4.96	5.28	6.18	7.53	1.36	4.24
Other Intangible Assets	0.33	0.44	0.44	-	-	0.05
Total Assets	32.5	25.39	27.06	32.73	39.32	57.21
Accounts Payable	16.19	11.48	9.09	7.18	3.33	5.69
Accrued Expenses	3.73	10.94	7.51	6.56	5.17	7.61
Current Income Taxes Payable	0.01	0.01	0.01	0.01	0.05	0.05
Current Unearned Revenue	0.9	0.52	0.95	0.62	0.57	0.72
Other Current Liabilities	18.12	5.78	2.33	1.58	0.56	0.68
Total Current Liabilities	38.95	28.73	19.89	15.95	9.67	14.74
Total Liabilities	38.95	28.73	19.89	15.95	9.67	14.74
Common Stock	148.31	148.31	148.31	148.31	148.31	148.31
Retained Earnings	-96.05	-93.02	-82.51	-73.71	-62.91	-48.4
Comprehensive Income & Other	-58.7	-58.62	-58.62	-57.82	-55.75	-57.44
Total Common Equity	-6.45	-3.33	7.18	16.78	29.65	42.47
Shareholders' Equity	-6.45	-3.33	7.18	16.78	29.65	42.47
Total Liabilities & Equity	32.5	25.39	27.06	32.73	39.32	57.21
Net Cash (Debt)	2.62	3.13	8.08	13.26	30.19	18.09
Net Cash Growth	-30.88%	-61.26%	-39.04%	-56.09%	66.92%	-44.51%
Net Cash Per Share	0.01	0.01	0.02	0.03	0.07	0.04
Filing Date Shares Outstanding	409.8	409.8	409.8	409.8	409.8	409.8
Total Common Shares Outstanding	409.8	409.8	409.8	409.8	409.8	409.8
Working Capital	-11.74	-9.05	0.57	9.25	28.29	38.18
Book Value Per Share	-0.02	-0.01	0.02	0.04	0.07	0.10
Tangible Book Value	-6.78	-3.78	6.74	16.78	29.65	42.42
Tangible Book Value Per Share	-0.02	-0.01	0.02	0.04	0.07	0.10
Machinery	-	23.81	32.49	34.26	30.64	32.51

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