A.PLUS GROUP (01841) Balance Sheet

0.230
-0.005-2.13%

Market Closed May 21 15:19 CST

92.00MMarket Cap-23.00P/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

-8.20%39.19M

-13.30%24.82M

-5.34%42.69M

14.91%28.63M

18.66%45.1M

15.79%24.91M

6.60%38.01M

-4.87%21.52M

-3.59%35.65M

-13.94%22.62M

Withholding and tax receivable

--855K

5,677.78%2.08M

----

-79.78%36K

----

-90.23%178K

----

54.98%1.82M

--195K

-25.30%1.18M

Cash and equivalents

-4.07%79.6M

-4.74%74.58M

4.69%82.98M

14.34%78.29M

1.07%79.26M

-13.02%68.47M

-17.92%78.42M

-40.59%78.72M

-27.45%95.55M

25.93%132.49M

Total current assets

-5.57%123.99M

-6.10%116.14M

5.24%131.3M

12.16%123.69M

5.90%124.77M

-6.39%110.27M

-11.22%117.82M

-31.40%117.8M

-21.42%132.71M

14.70%171.71M

Non-current assets

Property, plant and equipment

-41.84%285K

-63.11%349K

-54.88%490K

-76.31%946K

-83.86%1.09M

-56.66%3.99M

-37.60%6.73M

-29.96%9.22M

1,194.60%10.78M

627.82%13.16M

Advance payment

--828K

----

--1.52M

--1.48M

----

0.00%1.46M

--1.46M

Goodwill

0.00%11.42M

Deferred tax assets

-75.17%73K

212.77%294K

--94K

----

Total non-current assets

6.86%17.07M

-33.95%13.35M

-28.60%15.98M

19.43%20.22M

3.18%22.38M

-39.03%16.93M

-31.04%21.69M

-22.78%27.76M

18.31%31.45M

139.32%35.95M

Total assets

-4.22%141.07M

-10.01%129.49M

0.09%147.28M

13.13%143.9M

5.48%147.15M

-12.61%127.2M

-15.02%139.51M

-29.91%145.56M

-16.01%164.16M

26.06%207.66M

Liabilities

Current liabilities

Accounts payable

-0.32%20.31M

-24.87%18.65M

6.39%20.37M

14.67%24.82M

-24.83%19.15M

-10.92%21.64M

-2.00%25.47M

-11.84%24.3M

11.13%25.99M

8.61%27.56M

Tax payable

----

-74.45%682K

35.98%1.15M

82.18%2.67M

-0.47%845K

--1.47M

4,616.67%849K

----

-95.05%18K

Financial lease liabilities-current liabilities

-38.41%2.41M

-65.05%1.59M

-13.70%3.91M

169.81%4.55M

11.92%4.53M

-63.47%1.69M

-9.29%4.04M

5.99%4.62M

9.29%4.46M

188.73%4.35M

Total current liabilities

-14.70%23.82M

-34.00%21.79M

-4.37%27.93M

24.51%33.02M

-12.78%29.2M

-13.71%26.52M

-5.18%33.48M

-23.52%30.73M

1.90%35.31M

28.08%40.18M

Net current assets

-3.10%100.17M

4.06%94.35M

8.18%103.38M

8.25%90.67M

13.31%95.57M

-3.80%83.76M

-13.41%84.34M

-33.80%87.07M

-27.44%97.4M

11.15%131.53M

Total assets less current liabilities

-1.77%117.25M

-2.87%107.7M

1.20%119.36M

10.13%110.89M

11.24%117.94M

-12.32%100.68M

-17.71%106.03M

-31.44%114.83M

-19.87%128.85M

25.59%167.48M

Non-current liabilities

Financial lease liabilities-non-current liabilities

--2.06M

----

--1.59M

--3.77M

----

-73.24%1.69M

-52.35%4.04M

--6.3M

Deferred tax liability

----

86.31%449K

--241K

Total non-current liabilities

--2.06M

----

--1.59M

739.64%3.77M

----

-89.52%449K

-67.36%2.14M

-49.50%4.28M

--6.54M

Total liabilities

-7.32%25.88M

-37.03%21.79M

-15.31%27.93M

30.51%34.61M

-2.82%32.97M

-19.31%26.52M

-14.31%33.93M

-29.66%32.87M

-8.21%39.59M

48.93%46.73M

Total assets less total liabilities

-3.49%115.19M

-1.46%107.7M

4.54%119.36M

8.55%109.3M

8.14%114.17M

-10.66%100.68M

-15.24%105.58M

-29.98%112.69M

-18.22%124.56M

20.68%160.94M

Total equity and non-current liabilities

--117.25M

----

--110.89M

11.24%117.94M

----

-17.71%106.03M

-31.44%114.83M

-19.87%128.85M

--167.48M

Equity

Share capital

0.00%4M

Reserve

-3.62%111.19M

-1.51%103.7M

4.70%115.36M

8.91%105.3M

8.46%110.17M

-11.05%96.68M

-15.75%101.58M

-30.74%108.69M

-18.71%120.56M

21.32%156.94M

Shareholders' Equity

-3.49%115.19M

-1.46%107.7M

4.54%119.36M

8.55%109.3M

8.14%114.17M

-10.66%100.68M

-15.24%105.58M

-29.98%112.69M

-18.22%124.56M

20.68%160.94M

Total equity

-3.49%115.19M

-1.46%107.7M

4.54%119.36M

8.55%109.3M

8.14%114.17M

-10.66%100.68M

-15.24%105.58M

-29.98%112.69M

-18.22%124.56M

20.68%160.94M

Total equity and total liabilities

-4.22%141.07M

-10.01%129.49M

0.09%147.28M

13.13%143.9M

5.48%147.15M

-12.61%127.2M

-15.02%139.51M

-29.91%145.56M

-16.01%164.16M

26.06%207.66M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

ShinWing Certified Public Accountants (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)Sep 30, 2021	(FY)Mar 31, 2021
Assets
Current assets
Accounts receivable	-8.20%39.19M	-13.30%24.82M	-5.34%42.69M	14.91%28.63M	18.66%45.1M	15.79%24.91M	6.60%38.01M	-4.87%21.52M	-3.59%35.65M	-13.94%22.62M
Withholding and tax receivable	--855K	5,677.78%2.08M	----	-79.78%36K	----	-90.23%178K	----	54.98%1.82M	--195K	-25.30%1.18M
Cash and equivalents	-4.07%79.6M	-4.74%74.58M	4.69%82.98M	14.34%78.29M	1.07%79.26M	-13.02%68.47M	-17.92%78.42M	-40.59%78.72M	-27.45%95.55M	25.93%132.49M
Total current assets	-5.57%123.99M	-6.10%116.14M	5.24%131.3M	12.16%123.69M	5.90%124.77M	-6.39%110.27M	-11.22%117.82M	-31.40%117.8M	-21.42%132.71M	14.70%171.71M
Non-current assets
Property, plant and equipment	-41.84%285K	-63.11%349K	-54.88%490K	-76.31%946K	-83.86%1.09M	-56.66%3.99M	-37.60%6.73M	-29.96%9.22M	1,194.60%10.78M	627.82%13.16M
Advance payment	--828K	----	----	--1.52M	--1.48M	----	----	0.00%1.46M	0.00%1.46M	--1.46M
Goodwill	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M	0.00%11.42M
Deferred tax assets	-75.17%73K	-75.17%73K	212.77%294K	212.77%294K	--94K	--94K	----	----	----	----
Total non-current assets	6.86%17.07M	-33.95%13.35M	-28.60%15.98M	19.43%20.22M	3.18%22.38M	-39.03%16.93M	-31.04%21.69M	-22.78%27.76M	18.31%31.45M	139.32%35.95M
Total assets	-4.22%141.07M	-10.01%129.49M	0.09%147.28M	13.13%143.9M	5.48%147.15M	-12.61%127.2M	-15.02%139.51M	-29.91%145.56M	-16.01%164.16M	26.06%207.66M
Liabilities
Current liabilities
Accounts payable	-0.32%20.31M	-24.87%18.65M	6.39%20.37M	14.67%24.82M	-24.83%19.15M	-10.92%21.64M	-2.00%25.47M	-11.84%24.3M	11.13%25.99M	8.61%27.56M
Tax payable	----	----	-74.45%682K	35.98%1.15M	82.18%2.67M	-0.47%845K	--1.47M	4,616.67%849K	----	-95.05%18K
Financial lease liabilities-current liabilities	-38.41%2.41M	-65.05%1.59M	-13.70%3.91M	169.81%4.55M	11.92%4.53M	-63.47%1.69M	-9.29%4.04M	5.99%4.62M	9.29%4.46M	188.73%4.35M
Total current liabilities	-14.70%23.82M	-34.00%21.79M	-4.37%27.93M	24.51%33.02M	-12.78%29.2M	-13.71%26.52M	-5.18%33.48M	-23.52%30.73M	1.90%35.31M	28.08%40.18M
Net current assets	-3.10%100.17M	4.06%94.35M	8.18%103.38M	8.25%90.67M	13.31%95.57M	-3.80%83.76M	-13.41%84.34M	-33.80%87.07M	-27.44%97.4M	11.15%131.53M
Total assets less current liabilities	-1.77%117.25M	-2.87%107.7M	1.20%119.36M	10.13%110.89M	11.24%117.94M	-12.32%100.68M	-17.71%106.03M	-31.44%114.83M	-19.87%128.85M	25.59%167.48M
Non-current liabilities
Financial lease liabilities-non-current liabilities	--2.06M	----	----	--1.59M	--3.77M	----	----	-73.24%1.69M	-52.35%4.04M	--6.3M
Deferred tax liability	----	----	----	----	----	----	86.31%449K	86.31%449K	--241K	--241K
Total non-current liabilities	--2.06M	----	----	--1.59M	739.64%3.77M	----	-89.52%449K	-67.36%2.14M	-49.50%4.28M	--6.54M
Total liabilities	-7.32%25.88M	-37.03%21.79M	-15.31%27.93M	30.51%34.61M	-2.82%32.97M	-19.31%26.52M	-14.31%33.93M	-29.66%32.87M	-8.21%39.59M	48.93%46.73M
Total assets less total liabilities	-3.49%115.19M	-1.46%107.7M	4.54%119.36M	8.55%109.3M	8.14%114.17M	-10.66%100.68M	-15.24%105.58M	-29.98%112.69M	-18.22%124.56M	20.68%160.94M
Total equity and non-current liabilities	--117.25M	----	----	--110.89M	11.24%117.94M	----	-17.71%106.03M	-31.44%114.83M	-19.87%128.85M	--167.48M
Equity
Share capital	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M	0.00%4M
Reserve	-3.62%111.19M	-1.51%103.7M	4.70%115.36M	8.91%105.3M	8.46%110.17M	-11.05%96.68M	-15.75%101.58M	-30.74%108.69M	-18.71%120.56M	21.32%156.94M
Shareholders' Equity	-3.49%115.19M	-1.46%107.7M	4.54%119.36M	8.55%109.3M	8.14%114.17M	-10.66%100.68M	-15.24%105.58M	-29.98%112.69M	-18.22%124.56M	20.68%160.94M
Total equity	-3.49%115.19M	-1.46%107.7M	4.54%119.36M	8.55%109.3M	8.14%114.17M	-10.66%100.68M	-15.24%105.58M	-29.98%112.69M	-18.22%124.56M	20.68%160.94M
Total equity and total liabilities	-4.22%141.07M	-10.01%129.49M	0.09%147.28M	13.13%143.9M	5.48%147.15M	-12.61%127.2M	-15.02%139.51M	-29.91%145.56M	-16.01%164.16M	26.06%207.66M
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	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (Hong Kong) Limited	--	ShinWing Certified Public Accountants (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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