A & S GROUP (01737) Balance Sheet

0.143
+0.013+10.00%

Market Closed May 22 11:31 CST

143.00MMarket Cap-4.61P/E (TTM)

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YOY

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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)Sep 30, 2021

(FY)Mar 31, 2021

Assets

Current assets

Accounts receivable

-22.82%119.58M

-29.96%116.53M

-8.00%154.92M

15.85%166.39M

36.24%168.4M

6.54%143.62M

-16.14%123.6M

9.65%134.8M

41.60%147.4M

21.52%122.94M

Related party payments receivable

0.00%35K

Advance deposits and other receivables

-30.17%22.27M

-27.09%22.94M

65.30%31.89M

81.67%31.46M

9.68%19.29M

-4.83%17.32M

24.79%17.59M

-2.46%18.2M

-32.88%14.1M

-19.13%18.65M

Withholding and tax receivable

--3.69M

63.53%2.63M

----

-73.22%1.61M

--4.78M

--6M

----

Cash and equivalents

-30.73%58.43M

-6.78%79.23M

11.31%84.35M

2.77%84.99M

-43.83%75.78M

-35.76%82.69M

27.94%134.91M

26.38%128.73M

-0.32%105.45M

12.82%101.86M

Secured deposit

0.39%3.07M

0.76%3.06M

1.26%3.05M

0.76%3.04M

0.13%3.02M

0.00%3.01M

0.03%3.01M

Total current assets

-24.50%207.07M

-21.95%224.42M

1.09%274.26M

13.79%287.52M

-2.81%271.3M

-11.27%252.68M

3.39%279.15M

15.53%284.78M

15.29%270M

13.11%246.5M

Non-current assets

Property, plant and equipment

4.70%17.25M

102.91%22.14M

37.79%16.48M

-25.36%10.91M

-20.06%11.96M

6.55%14.62M

-1.15%14.96M

-2.63%13.72M

18.80%15.13M

7.49%14.09M

Intangible assets

0.00%869K

Total non-current assets

-16.62%74.55M

318.61%95.56M

82.98%89.42M

-70.17%22.83M

-52.02%48.87M

143.27%76.52M

123.91%101.85M

-50.56%31.45M

-43.79%45.49M

-31.81%63.62M

Total assets

-22.56%281.62M

3.10%319.98M

13.59%363.67M

-5.73%310.35M

-15.97%320.17M

4.10%329.2M

20.77%381M

1.97%316.23M

0.11%315.48M

-0.36%310.12M

Liabilities

Current liabilities

Accounts payable

-27.96%21.57M

-32.49%24.66M

-3.00%29.94M

75.07%36.53M

63.55%30.86M

29.50%20.87M

-2.31%18.87M

28.70%16.11M

23.80%19.32M

37.51%12.52M

Tax payable

----

--4.68M

----

-29.64%3.66M

307.03%4.34M

--5.2M

--1.07M

Other payables and accrued expenses

-40.76%33.89M

4.91%37.72M

45.49%57.21M

-12.55%35.95M

-42.44%39.32M

17.00%41.11M

45.18%68.31M

64.64%35.14M

49.98%47.05M

-12.31%21.34M

Bank loans and overdrafts

----

692.00%19M

-79.69%806K

-84.54%2.4M

Financial lease liabilities-current liabilities

30.61%30.56M

167.60%29.49M

-34.56%23.4M

-77.56%11.02M

-0.38%35.75M

237.70%49.12M

12.58%35.89M

-63.41%14.55M

-17.82%31.88M

15.60%39.76M

Total current liabilities

-25.35%86.02M

10.02%91.87M

8.77%115.23M

-24.84%83.5M

-16.41%105.94M

24.64%111.1M

21.55%126.73M

15.64%89.14M

16.19%104.26M

-7.51%77.08M

Net current assets

-23.88%121.05M

-35.03%132.55M

-3.83%159.03M

44.09%204.02M

8.49%165.37M

-27.63%141.59M

-8.03%152.42M

15.48%195.64M

14.73%165.74M

25.87%169.42M

Total assets less current liabilities

-21.27%195.6M

0.56%228.11M

15.97%248.45M

4.01%226.85M

-15.75%214.23M

-3.96%218.1M

20.38%254.27M

-2.55%227.09M

-6.28%211.23M

2.25%233.04M

Non-current liabilities

Financial lease liabilities-non-current liabilities

-48.98%21.19M

--42.01M

--41.53M

----

225.20%11.02M

--48.31M

-71.49%3.39M

----

-74.96%11.89M

Deferred tax liability

----

-93.72%37K

-26.01%589K

4.33%796K

36.25%763K

Retirement benefit responsibility

-33.76%1.78M

--2.68M

----

Total non-current liabilities

-48.10%22.97M

1,509.30%43.79M

7,413.24%44.25M

-76.56%2.72M

-98.80%589K

177.42%11.61M

6,335.52%49.1M

-66.92%4.19M

-97.65%763K

-73.66%12.65M

Total liabilities

-31.66%108.99M

57.33%135.66M

49.71%159.48M

-29.73%86.22M

-39.42%106.53M

31.49%122.71M

67.43%175.83M

4.00%93.32M

-14.04%105.02M

-31.70%89.73M

Total assets less total liabilities

-15.46%172.63M

-17.76%184.32M

-4.42%204.2M

8.54%224.13M

4.13%213.64M

-7.36%206.49M

-2.51%205.17M

1.14%222.91M

9.07%210.46M

22.53%220.39M

Total equity and non-current liabilities

-21.27%195.6M

0.56%228.11M

15.97%248.45M

4.01%226.85M

-15.75%214.23M

-3.96%218.1M

20.38%254.27M

-2.55%227.09M

-6.28%211.23M

2.25%233.04M

Equity

Share capital

0.00%10M

Reserve

-16.17%162.8M

-18.59%174.32M

-4.64%194.2M

8.97%214.13M

4.34%203.64M

-7.71%196.49M

-2.64%195.17M

1.20%212.91M

9.57%200.46M

23.85%210.39M

Shareholders' Equity

-15.37%172.8M

-17.76%184.32M

-4.42%204.2M

8.54%224.13M

4.13%213.64M

-7.36%206.49M

-2.51%205.17M

1.14%222.91M

9.07%210.46M

22.53%220.39M

Non-controlling interest

---168K

----

Total equity

-15.46%172.63M

-17.76%184.32M

-4.42%204.2M

8.54%224.13M

4.13%213.64M

-7.36%206.49M

-2.51%205.17M

1.14%222.91M

9.07%210.46M

22.53%220.39M

Total equity and total liabilities

-22.56%281.62M

3.10%319.98M

13.59%363.67M

-5.73%310.35M

-15.97%320.17M

4.10%329.2M

20.77%381M

1.97%316.23M

0.11%315.48M

-0.36%310.12M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

National Health Accounting Firm Co., Ltd.

	(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)Sep 30, 2021	(FY)Mar 31, 2021
Assets
Current assets
Accounts receivable	-22.82%119.58M	-29.96%116.53M	-8.00%154.92M	15.85%166.39M	36.24%168.4M	6.54%143.62M	-16.14%123.6M	9.65%134.8M	41.60%147.4M	21.52%122.94M
Related party payments receivable	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K	0.00%35K
Advance deposits and other receivables	-30.17%22.27M	-27.09%22.94M	65.30%31.89M	81.67%31.46M	9.68%19.29M	-4.83%17.32M	24.79%17.59M	-2.46%18.2M	-32.88%14.1M	-19.13%18.65M
Withholding and tax receivable	--3.69M	63.53%2.63M	----	-73.22%1.61M	--4.78M	--6M	----	----	----	----
Cash and equivalents	-30.73%58.43M	-6.78%79.23M	11.31%84.35M	2.77%84.99M	-43.83%75.78M	-35.76%82.69M	27.94%134.91M	26.38%128.73M	-0.32%105.45M	12.82%101.86M
Secured deposit	0.39%3.07M	0.76%3.06M	1.26%3.05M	0.76%3.04M	0.13%3.02M	0.13%3.02M	0.00%3.01M	0.00%3.01M	0.03%3.01M	0.03%3.01M
Total current assets	-24.50%207.07M	-21.95%224.42M	1.09%274.26M	13.79%287.52M	-2.81%271.3M	-11.27%252.68M	3.39%279.15M	15.53%284.78M	15.29%270M	13.11%246.5M
Non-current assets
Property, plant and equipment	4.70%17.25M	102.91%22.14M	37.79%16.48M	-25.36%10.91M	-20.06%11.96M	6.55%14.62M	-1.15%14.96M	-2.63%13.72M	18.80%15.13M	7.49%14.09M
Intangible assets	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K	0.00%869K
Total non-current assets	-16.62%74.55M	318.61%95.56M	82.98%89.42M	-70.17%22.83M	-52.02%48.87M	143.27%76.52M	123.91%101.85M	-50.56%31.45M	-43.79%45.49M	-31.81%63.62M
Total assets	-22.56%281.62M	3.10%319.98M	13.59%363.67M	-5.73%310.35M	-15.97%320.17M	4.10%329.2M	20.77%381M	1.97%316.23M	0.11%315.48M	-0.36%310.12M
Liabilities
Current liabilities
Accounts payable	-27.96%21.57M	-32.49%24.66M	-3.00%29.94M	75.07%36.53M	63.55%30.86M	29.50%20.87M	-2.31%18.87M	28.70%16.11M	23.80%19.32M	37.51%12.52M
Tax payable	----	----	--4.68M	----	----	----	-29.64%3.66M	307.03%4.34M	--5.2M	--1.07M
Other payables and accrued expenses	-40.76%33.89M	4.91%37.72M	45.49%57.21M	-12.55%35.95M	-42.44%39.32M	17.00%41.11M	45.18%68.31M	64.64%35.14M	49.98%47.05M	-12.31%21.34M
Bank loans and overdrafts	----	----	----	----	----	----	----	692.00%19M	-79.69%806K	-84.54%2.4M
Financial lease liabilities-current liabilities	30.61%30.56M	167.60%29.49M	-34.56%23.4M	-77.56%11.02M	-0.38%35.75M	237.70%49.12M	12.58%35.89M	-63.41%14.55M	-17.82%31.88M	15.60%39.76M
Total current liabilities	-25.35%86.02M	10.02%91.87M	8.77%115.23M	-24.84%83.5M	-16.41%105.94M	24.64%111.1M	21.55%126.73M	15.64%89.14M	16.19%104.26M	-7.51%77.08M
Net current assets	-23.88%121.05M	-35.03%132.55M	-3.83%159.03M	44.09%204.02M	8.49%165.37M	-27.63%141.59M	-8.03%152.42M	15.48%195.64M	14.73%165.74M	25.87%169.42M
Total assets less current liabilities	-21.27%195.6M	0.56%228.11M	15.97%248.45M	4.01%226.85M	-15.75%214.23M	-3.96%218.1M	20.38%254.27M	-2.55%227.09M	-6.28%211.23M	2.25%233.04M
Non-current liabilities
Financial lease liabilities-non-current liabilities	-48.98%21.19M	--42.01M	--41.53M	----	----	225.20%11.02M	--48.31M	-71.49%3.39M	----	-74.96%11.89M
Deferred tax liability	----	----	-93.72%37K	-93.72%37K	-26.01%589K	-26.01%589K	4.33%796K	4.33%796K	36.25%763K	36.25%763K
Retirement benefit responsibility	-33.76%1.78M	-33.76%1.78M	--2.68M	--2.68M	----	----	----	----	----	----
Total non-current liabilities	-48.10%22.97M	1,509.30%43.79M	7,413.24%44.25M	-76.56%2.72M	-98.80%589K	177.42%11.61M	6,335.52%49.1M	-66.92%4.19M	-97.65%763K	-73.66%12.65M
Total liabilities	-31.66%108.99M	57.33%135.66M	49.71%159.48M	-29.73%86.22M	-39.42%106.53M	31.49%122.71M	67.43%175.83M	4.00%93.32M	-14.04%105.02M	-31.70%89.73M
Total assets less total liabilities	-15.46%172.63M	-17.76%184.32M	-4.42%204.2M	8.54%224.13M	4.13%213.64M	-7.36%206.49M	-2.51%205.17M	1.14%222.91M	9.07%210.46M	22.53%220.39M
Total equity and non-current liabilities	-21.27%195.6M	0.56%228.11M	15.97%248.45M	4.01%226.85M	-15.75%214.23M	-3.96%218.1M	20.38%254.27M	-2.55%227.09M	-6.28%211.23M	2.25%233.04M
Equity
Share capital	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M	0.00%10M
Reserve	-16.17%162.8M	-18.59%174.32M	-4.64%194.2M	8.97%214.13M	4.34%203.64M	-7.71%196.49M	-2.64%195.17M	1.20%212.91M	9.57%200.46M	23.85%210.39M
Shareholders' Equity	-15.37%172.8M	-17.76%184.32M	-4.42%204.2M	8.54%224.13M	4.13%213.64M	-7.36%206.49M	-2.51%205.17M	1.14%222.91M	9.07%210.46M	22.53%220.39M
Non-controlling interest	---168K	----	----	----	----	----	----	----	----	----
Total equity	-15.46%172.63M	-17.76%184.32M	-4.42%204.2M	8.54%224.13M	4.13%213.64M	-7.36%206.49M	-2.51%205.17M	1.14%222.91M	9.07%210.46M	22.53%220.39M
Total equity and total liabilities	-22.56%281.62M	3.10%319.98M	13.59%363.67M	-5.73%310.35M	-15.97%320.17M	4.10%329.2M	20.77%381M	1.97%316.23M	0.11%315.48M	-0.36%310.12M
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	--	Unqualified Opinion	--	Unqualified Opinion	--	Unqualified Opinion
Auditor	--	National Health Accounting Firm Co., Ltd.	--	National Health Accounting Firm Co., Ltd.	--	National Health Accounting Firm Co., Ltd.	--	National Health Accounting Firm Co., Ltd.	--	National Health Accounting Firm Co., Ltd.

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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