CHERISH SUN (01094) Balance Sheet

0.405
0.0000.00%

Market Closed Apr 24 09:00 CST

239.97MMarket Cap-1.51P/E (TTM)

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(Q6)Sep 30, 2025

(FY)Mar 31, 2025

(Q6)Sep 30, 2024

(FY)Mar 31, 2024

(Q6)Sep 30, 2023

(FY)Mar 31, 2023

(Q6)Sep 30, 2022

(FY)Mar 31, 2022

(Q6)Jun 30, 2021

(FY)Dec 31, 2020

Assets

Current assets

Inventory

-60.00%32K

-84.35%36K

-97.85%80K

127.72%230K

5,627.69%3.72M

6.32%101K

-28.57%65K

--95K

-55.61%91K

--84K

Accounts receivable

-25.26%222.71M

-38.34%222.03M

7.45%297.99M

40.02%360.08M

1,913.07%277.34M

1,293.58%257.16M

-24.63%13.78M

--18.45M

150.11%18.28M

--11.69M

Related party payments receivable

--2.62M

--104K

----

Cash and equivalents

-68.24%13.9M

206.97%19.37M

616.32%43.76M

-25.58%6.31M

-8.44%6.11M

-69.27%8.48M

-10.78%6.67M

--27.59M

-33.33%7.48M

--16.29M

Secured deposit

-79.18%2.35M

-96.65%2.06M

106.29%11.29M

--61.59M

--5.47M

----

Financial assets at fair value-current assets

--5.44M

--11.16M

----

21.88%880K

----

-77.29%722K

--1.37M

Derivative financial instruments-current assets

----

--11.87M

----

Total current assets

-32.18%250.62M

-41.68%261.62M

22.70%369.52M

64.86%448.62M

777.03%301.16M

479.34%272.12M

2.65%34.34M

--46.97M

30.15%33.45M

--35.94M

Non-current assets

Property, plant and equipment

-65.94%2.11M

-14.04%5.4M

-5.21%6.18M

-17.54%6.28M

4.64%6.52M

102.69%7.62M

67.47%6.24M

--3.76M

5.14%3.72M

--4.1M

Investment property

-35.55%157.39M

-24.69%175.23M

-4.64%244.19M

-12.90%232.67M

-1.42%256.07M

-9.29%267.13M

-12.79%259.76M

--294.49M

12.34%297.86M

--293.8M

Associated company interest

----

20.30%237K

6.50%213K

-13.60%197K

--200K

--228K

----

Secured deposits-non-current assets

----

--7.7M

----

Derivative financial instruments-non-current assets

-39.84%3.35M

-14.14%2.55M

-21.41%5.57M

-70.07%2.96M

--7.08M

--9.9M

----

Intangible assets

-29.13%20.96M

-28.30%20.56M

18.99%29.58M

8.87%28.67M

103.65%24.86M

91.23%26.33M

-9.50%12.21M

--13.77M

54.16%13.49M

--13.37M

Deferred tax assets

-66.79%461K

19.95%451K

--1.39M

--376K

----

Total non-current assets

-32.70%257.45M

-1.05%276.38M

26.01%382.56M

-13.07%279.31M

2.56%303.59M

-0.29%321.3M

-9.42%296.01M

--322.25M

12.51%326.8M

--324.06M

Total assets

-32.45%508.06M

-26.09%538.01M

24.36%752.08M

22.67%727.93M

83.07%604.76M

60.72%593.42M

-8.30%330.35M

--369.22M

13.94%360.25M

--360M

Liabilities

Current liabilities

Accounts payable

-12.98%137.62M

-38.50%137.5M

20.02%158.15M

212.53%223.58M

247.87%131.77M

75.37%71.54M

-1.24%37.88M

--40.79M

57.23%38.35M

--33.3M

Tax payable

-9.10%16.11M

-0.34%17.34M

-3.63%17.72M

-7.03%17.4M

-40.68%18.39M

-43.98%18.71M

-5.55%31M

--33.4M

0.81%32.82M

--32.53M

Bank loans and overdrafts

68.10%147.95M

215.89%146.36M

82.29%88.01M

-59.29%46.33M

997.05%48.28M

2,206.93%113.8M

-8.54%4.4M

--4.93M

-84.32%4.81M

--4.75M

Derivative financial instrument-current liabilities

-54.82%3.6M

-48.29%3.12M

-24.11%7.97M

-58.84%6.04M

-35.43%10.5M

--14.67M

--16.27M

----

Financial lease liabilities-current liabilities

-6.19%758K

15.49%753K

-15.75%808K

-48.34%652K

-16.61%959K

25.20%1.26M

-50.19%1.15M

--1.01M

8.45%2.31M

--2.33M

Total current liabilities

-1.52%331.59M

-6.63%331.57M

35.84%336.71M

59.09%355.1M

164.07%247.88M

159.64%223.21M

15.70%93.87M

--85.97M

-14.38%81.13M

--76.69M

Net current assets

-346.77%-80.97M

-174.80%-69.95M

-38.42%32.81M

91.20%93.52M

189.51%53.28M

225.41%48.91M

-24.85%-59.53M

---39M

30.95%-47.68M

---40.75M

Total assets less current liabilities

-57.51%176.47M

-44.63%206.44M

16.39%415.37M

0.71%372.82M

50.91%356.88M

30.70%370.21M

-15.28%236.48M

--283.25M

26.07%279.12M

--283.32M

Non-current liabilities

Long-term bank loan

-97.56%949K

-98.27%930K

--38.97M

--53.88M

----

-31.41%16.5M

--20.96M

--24.06M

--26.11M

Financial lease liabilities-non-current liabilities

----

230.43%228K

----

-90.04%69K

625.00%261K

49.03%693K

--36K

-81.94%465K

--1.55M

Deferred tax liability

-97.45%571K

-72.76%5.68M

-32.57%22.36M

-38.17%20.85M

-3.69%33.16M

-18.31%33.72M

-26.38%34.44M

--41.28M

14.15%46.78M

--47.04M

Deferred income-non-current liabilities

-12.37%2.28M

-10.22%2.5M

-6.23%2.6M

-13.66%2.79M

-18.28%2.78M

-15.20%3.23M

-12.11%3.4M

--3.81M

-2.42%3.87M

--4.14M

Convertible notes and bonds

----

-3.16%22.25M

--22.64M

--22.98M

----

Special items of non-current liabilities

--6.46M

--4.29M

----

--22.5M

----

Total non-current liabilities

-84.01%10.26M

-82.71%13.4M

10.13%64.16M

29.52%77.51M

-25.31%58.26M

-32.45%59.85M

3.78%78.01M

--88.59M

58.19%75.17M

--78.84M

Total liabilities

-14.72%341.85M

-20.26%344.97M

30.94%400.87M

52.84%432.62M

78.11%306.14M

62.16%283.06M

9.97%171.88M

--174.56M

9.86%156.3M

--155.53M

Total assets less total liabilities

-52.67%166.22M

-34.63%193.04M

17.61%351.21M

-4.85%295.31M

88.43%298.62M

59.44%310.37M

-22.30%158.47M

--194.66M

17.29%203.95M

--204.48M

Total equity and non-current liabilities

-57.51%176.47M

-44.63%206.44M

16.39%415.37M

0.71%372.82M

50.91%356.88M

30.70%370.21M

-15.28%236.48M

--283.25M

26.07%279.12M

--283.32M

Equity

Share capital

0.00%58.4M

20.35%58.4M

0.46%48.52M

65.55%48.52M

64.80%48.3M

19.98%29.31M

--29.31M

16.67%24.43M

--24.43M

Reserve

-60.93%119.04M

-43.39%146.32M

16.56%304.7M

-5.52%258.48M

86.34%261.42M

54.04%273.57M

-25.82%140.29M

--177.6M

17.13%189.13M

--189.95M

Shareholders' Equity

-51.13%177.44M

-33.32%204.72M

17.15%363.1M

-4.62%307.01M

82.75%309.94M

55.56%321.87M

-20.58%169.6M

--206.91M

17.07%213.56M

--214.38M

Non-controlling interest

5.61%-11.22M

0.11%-11.68M

-4.98%-11.89M

-1.63%-11.7M

-1.76%-11.33M

6.10%-11.51M

-15.85%-11.13M

---12.25M

-12.75%-9.61M

---9.9M

Total equity

-52.67%166.22M

-34.63%193.04M

17.61%351.21M

-4.85%295.31M

88.43%298.62M

59.44%310.37M

-22.30%158.47M

--194.66M

17.29%203.95M

--204.48M

Total equity and total liabilities

-32.45%508.06M

-26.09%538.01M

24.36%752.08M

22.67%727.93M

83.07%604.76M

60.72%593.42M

-8.30%330.35M

--369.22M

107.17%360.25M

--360M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

KPMG (Hong Kong) Limited

	(Q6)Sep 30, 2025	(FY)Mar 31, 2025	(Q6)Sep 30, 2024	(FY)Mar 31, 2024	(Q6)Sep 30, 2023	(FY)Mar 31, 2023	(Q6)Sep 30, 2022	(FY)Mar 31, 2022	(Q6)Jun 30, 2021	(FY)Dec 31, 2020
Assets
Current assets
Inventory	-60.00%32K	-84.35%36K	-97.85%80K	127.72%230K	5,627.69%3.72M	6.32%101K	-28.57%65K	--95K	-55.61%91K	--84K
Accounts receivable	-25.26%222.71M	-38.34%222.03M	7.45%297.99M	40.02%360.08M	1,913.07%277.34M	1,293.58%257.16M	-24.63%13.78M	--18.45M	150.11%18.28M	--11.69M
Related party payments receivable	--2.62M	--104K	----	----	----	----	----	----	----	----
Cash and equivalents	-68.24%13.9M	206.97%19.37M	616.32%43.76M	-25.58%6.31M	-8.44%6.11M	-69.27%8.48M	-10.78%6.67M	--27.59M	-33.33%7.48M	--16.29M
Secured deposit	-79.18%2.35M	-96.65%2.06M	106.29%11.29M	--61.59M	--5.47M	----	----	----	----	----
Financial assets at fair value-current assets	--5.44M	--11.16M	----	----	----	----	21.88%880K	----	-77.29%722K	--1.37M
Derivative financial instruments-current assets	----	----	----	----	----	----	--11.87M	----	----	----
Total current assets	-32.18%250.62M	-41.68%261.62M	22.70%369.52M	64.86%448.62M	777.03%301.16M	479.34%272.12M	2.65%34.34M	--46.97M	30.15%33.45M	--35.94M
Non-current assets
Property, plant and equipment	-65.94%2.11M	-14.04%5.4M	-5.21%6.18M	-17.54%6.28M	4.64%6.52M	102.69%7.62M	67.47%6.24M	--3.76M	5.14%3.72M	--4.1M
Investment property	-35.55%157.39M	-24.69%175.23M	-4.64%244.19M	-12.90%232.67M	-1.42%256.07M	-9.29%267.13M	-12.79%259.76M	--294.49M	12.34%297.86M	--293.8M
Associated company interest	----	20.30%237K	6.50%213K	-13.60%197K	--200K	--228K	----	----	----	----
Secured deposits-non-current assets	----	----	----	----	----	----	--7.7M	----	----	----
Derivative financial instruments-non-current assets	-39.84%3.35M	-14.14%2.55M	-21.41%5.57M	-70.07%2.96M	--7.08M	--9.9M	----	----	----	----
Intangible assets	-29.13%20.96M	-28.30%20.56M	18.99%29.58M	8.87%28.67M	103.65%24.86M	91.23%26.33M	-9.50%12.21M	--13.77M	54.16%13.49M	--13.37M
Deferred tax assets	-66.79%461K	19.95%451K	--1.39M	--376K	----	----	----	----	----	----
Total non-current assets	-32.70%257.45M	-1.05%276.38M	26.01%382.56M	-13.07%279.31M	2.56%303.59M	-0.29%321.3M	-9.42%296.01M	--322.25M	12.51%326.8M	--324.06M
Total assets	-32.45%508.06M	-26.09%538.01M	24.36%752.08M	22.67%727.93M	83.07%604.76M	60.72%593.42M	-8.30%330.35M	--369.22M	13.94%360.25M	--360M
Liabilities
Current liabilities
Accounts payable	-12.98%137.62M	-38.50%137.5M	20.02%158.15M	212.53%223.58M	247.87%131.77M	75.37%71.54M	-1.24%37.88M	--40.79M	57.23%38.35M	--33.3M
Tax payable	-9.10%16.11M	-0.34%17.34M	-3.63%17.72M	-7.03%17.4M	-40.68%18.39M	-43.98%18.71M	-5.55%31M	--33.4M	0.81%32.82M	--32.53M
Bank loans and overdrafts	68.10%147.95M	215.89%146.36M	82.29%88.01M	-59.29%46.33M	997.05%48.28M	2,206.93%113.8M	-8.54%4.4M	--4.93M	-84.32%4.81M	--4.75M
Derivative financial instrument-current liabilities	-54.82%3.6M	-48.29%3.12M	-24.11%7.97M	-58.84%6.04M	-35.43%10.5M	--14.67M	--16.27M	----	----	----
Financial lease liabilities-current liabilities	-6.19%758K	15.49%753K	-15.75%808K	-48.34%652K	-16.61%959K	25.20%1.26M	-50.19%1.15M	--1.01M	8.45%2.31M	--2.33M
Total current liabilities	-1.52%331.59M	-6.63%331.57M	35.84%336.71M	59.09%355.1M	164.07%247.88M	159.64%223.21M	15.70%93.87M	--85.97M	-14.38%81.13M	--76.69M
Net current assets	-346.77%-80.97M	-174.80%-69.95M	-38.42%32.81M	91.20%93.52M	189.51%53.28M	225.41%48.91M	-24.85%-59.53M	---39M	30.95%-47.68M	---40.75M
Total assets less current liabilities	-57.51%176.47M	-44.63%206.44M	16.39%415.37M	0.71%372.82M	50.91%356.88M	30.70%370.21M	-15.28%236.48M	--283.25M	26.07%279.12M	--283.32M
Non-current liabilities
Long-term bank loan	-97.56%949K	-98.27%930K	--38.97M	--53.88M	----	----	-31.41%16.5M	--20.96M	--24.06M	--26.11M
Financial lease liabilities-non-current liabilities	----	----	230.43%228K	----	-90.04%69K	625.00%261K	49.03%693K	--36K	-81.94%465K	--1.55M
Deferred tax liability	-97.45%571K	-72.76%5.68M	-32.57%22.36M	-38.17%20.85M	-3.69%33.16M	-18.31%33.72M	-26.38%34.44M	--41.28M	14.15%46.78M	--47.04M
Deferred income-non-current liabilities	-12.37%2.28M	-10.22%2.5M	-6.23%2.6M	-13.66%2.79M	-18.28%2.78M	-15.20%3.23M	-12.11%3.4M	--3.81M	-2.42%3.87M	--4.14M
Convertible notes and bonds	----	----	----	----	-3.16%22.25M	--22.64M	--22.98M	----	----	----
Special items of non-current liabilities	--6.46M	--4.29M	----	----	----	----	----	--22.5M	----	----
Total non-current liabilities	-84.01%10.26M	-82.71%13.4M	10.13%64.16M	29.52%77.51M	-25.31%58.26M	-32.45%59.85M	3.78%78.01M	--88.59M	58.19%75.17M	--78.84M
Total liabilities	-14.72%341.85M	-20.26%344.97M	30.94%400.87M	52.84%432.62M	78.11%306.14M	62.16%283.06M	9.97%171.88M	--174.56M	9.86%156.3M	--155.53M
Total assets less total liabilities	-52.67%166.22M	-34.63%193.04M	17.61%351.21M	-4.85%295.31M	88.43%298.62M	59.44%310.37M	-22.30%158.47M	--194.66M	17.29%203.95M	--204.48M
Total equity and non-current liabilities	-57.51%176.47M	-44.63%206.44M	16.39%415.37M	0.71%372.82M	50.91%356.88M	30.70%370.21M	-15.28%236.48M	--283.25M	26.07%279.12M	--283.32M
Equity
Share capital	0.00%58.4M	20.35%58.4M	20.35%58.4M	0.46%48.52M	65.55%48.52M	64.80%48.3M	19.98%29.31M	--29.31M	16.67%24.43M	--24.43M
Reserve	-60.93%119.04M	-43.39%146.32M	16.56%304.7M	-5.52%258.48M	86.34%261.42M	54.04%273.57M	-25.82%140.29M	--177.6M	17.13%189.13M	--189.95M
Shareholders' Equity	-51.13%177.44M	-33.32%204.72M	17.15%363.1M	-4.62%307.01M	82.75%309.94M	55.56%321.87M	-20.58%169.6M	--206.91M	17.07%213.56M	--214.38M
Non-controlling interest	5.61%-11.22M	0.11%-11.68M	-4.98%-11.89M	-1.63%-11.7M	-1.76%-11.33M	6.10%-11.51M	-15.85%-11.13M	---12.25M	-12.75%-9.61M	---9.9M
Total equity	-52.67%166.22M	-34.63%193.04M	17.61%351.21M	-4.85%295.31M	88.43%298.62M	59.44%310.37M	-22.30%158.47M	--194.66M	17.29%203.95M	--204.48M
Total equity and total liabilities	-32.45%508.06M	-26.09%538.01M	24.36%752.08M	22.67%727.93M	83.07%604.76M	60.72%593.42M	-8.30%330.35M	--369.22M	107.17%360.25M	--360M
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS
Audit Opinions	--	--	--	Unqualified Opinion	--	Unqualified Opinion	--	--	--	--
Auditor	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited	--	KPMG (Hong Kong) Limited

FY: Financial Year. Refers to the 10-K file disclosed by the listed company to the SEC.

Q: Quarter. Refers to the 10-Q file disclosed by the listed company to the SEC. Q1, Q2, Q3, and Q4 are quarterly reports each with a span of 3 months; Q6 and Q9 are cumulative reports, with Q6 including 6 months and Q9 9 months.

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