Happy City Holdings Limited (HCHL)

Happy City Holdings Balance Sheet

Financials in millions USD. Fiscal year is September - August.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Feb 28, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Cash & Equivalents	4.12	3.37	2.94	0.18
Short-Term Investments	0.33	0.32	-	-
Cash & Short-Term Investments	4.45	3.69	2.94	0.18
Cash Growth	225.95%	25.56%	1489.26%	-
Accounts Receivable	0.04	0.03	0.04	0.03
Other Receivables	0.03	0.02	0.01	0.01
Receivables	0.07	0.05	0.04	0.03
Inventory	0.02	0.04	0.04	0.03
Prepaid Expenses	0.04	0.03	0.03	0.02
Other Current Assets	0.39	0.36	0.09	-
Total Current Assets	4.97	4.15	3.14	0.28
Property, Plant & Equipment	3.34	3.1	3.08	2.89
Long-Term Deferred Tax Assets	0.3	0.3	0.23	0.25
Other Long-Term Assets	0.66	0.46	0.52	0.62
Total Assets	9.26	8.02	6.97	4.04

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Feb 28, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Accounts Payable	0.29	0.27	0.27	0.22
Accrued Expenses	1.04	0.67	0.59	1.04
Short-Term Debt	0.04	0.04	0.36	0.08
Current Portion of Long-Term Debt	3.07	3.16	3.48	0.54
Current Portion of Leases	1.03	0.83	0.84	0.87
Current Income Taxes Payable	0.02	0.02	0	-
Other Current Liabilities	0	0	-	-
Total Current Liabilities	5.49	4.99	5.53	2.75
Long-Term Debt	-	-	-	1.69
Long-Term Leases	0.91	0.56	0.61	0.8
Long-Term Deferred Tax Liabilities	0.26	0.26	0.23	0.26
Total Liabilities	6.65	5.81	6.37	5.5

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Feb 28, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Common Stock	0.75	0.75	0.75	0
Additional Paid-In Capital	6.97	4.01	-	-
Retained Earnings	-5.19	-2.57	-0.15	-1.46
Comprehensive Income & Other	0.09	0.02	-0	0
Shareholders' Equity	2.61	2.21	0.6	-1.46
Total Liabilities & Equity	9.26	8.02	6.97	4.04

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Feb 28, 2026	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023
Total Debt	5.05	4.59	5.29	3.98
Net Cash (Debt)	-0.6	-0.91	-2.35	-3.8
Net Cash Growth	-	-	-	-
Net Cash Per Share	-0.03	-0.05	-0.13	-0.32
Filing Date Shares Outstanding	29.77	19.21	18	12
Total Common Shares Outstanding	29.77	19.21	18	12
Working Capital	-0.52	-0.84	-2.4	-2.48
Book Value Per Share	0.09	0.11	0.03	-0.12
Tangible Book Value	2.61	2.21	0.6	-1.46
Tangible Book Value Per Share	0.09	0.11	0.03	-0.12
Machinery	1.71	1.71	2.02	1.4
Leasehold Improvements	1.77	1.77	1.48	1.17

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Aug 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 18, 2026

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