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HEPHAESTUS HLDG (08173)

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  • 0.107
  • +0.009+9.18%
Market Closed Apr 24 14:22 CST
23.04MMarket Cap-4.28P/E (TTM)

HEPHAESTUS HLDG (08173) Balance Sheet

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YOY 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
37.02%8.2M
5.80%7.11M
-56.37%5.98M
-54.53%6.72M
-1.28%13.71M
139.07%14.78M
27.16%13.89M
-39.57%6.18M
5.57%10.92M
-43.42%10.23M
Related party payments receivable
25.36%1.57M
-44.88%1.38M
--1.25M
--2.5M
----
----
----
----
----
----
Withholding and tax receivable
----
0.00%44K
-96.98%44K
-97.98%44K
101.80%1.46M
201.80%2.18M
-62.19%723K
-73.83%723K
173.14%1.91M
155.83%2.76M
Cash and equivalents
0.86%6.37M
-79.76%3.16M
-36.36%6.32M
207.74%15.62M
-48.02%9.92M
-77.58%5.08M
-55.64%19.09M
-64.75%22.64M
-36.58%43.03M
10.50%64.24M
Financial assets at fair value-current assets
-8.65%359K
44.16%617K
-52.31%393K
-81.54%428K
-54.55%824K
-71.75%2.32M
--1.81M
0.96%8.21M
----
--8.13M
Special items of current assets
----
----
----
----
----
----
-73.95%99K
----
251.85%380K
--122K
Total current assets
12.55%24.49M
-44.52%19.27M
-49.06%21.76M
-18.29%34.72M
-20.20%42.71M
-26.38%42.5M
-23.47%53.53M
-42.49%57.72M
-25.98%69.94M
9.47%100.37M
Non-current assets
Property, plant and equipment
-91.02%408K
-44.66%808K
163.76%4.54M
-31.65%1.46M
-31.06%1.72M
491.69%2.14M
422.59%2.5M
-38.71%361K
-37.19%478K
-46.65%589K
Advance payment
--3M
--3M
----
----
----
----
----
----
----
----
Associated company interest
-11.40%8.75M
-11.28%8.76M
-11.93%9.87M
-11.98%9.87M
--11.21M
--11.22M
----
----
----
----
Financial assets at fair value-non-current assets
----
----
----
----
----
----
----
----
-51.13%8.32M
-49.43%8.32M
Deferred tax assets
-9.52%19K
-9.52%19K
31.25%21K
31.25%21K
-36.00%16K
-66.67%16K
-41.86%25K
17.07%48K
79.17%43K
583.33%41K
Total non-current assets
-9.17%20.1M
78.64%20.58M
66.36%22.13M
-17.24%11.52M
221.20%13.3M
940.28%13.92M
-62.32%4.14M
-89.98%1.34M
-45.92%10.99M
-40.12%13.36M
Total assets
1.60%44.59M
-13.84%39.85M
-21.65%43.89M
-18.03%46.24M
-2.86%56.02M
-4.48%56.42M
-28.75%57.67M
-48.07%59.06M
-29.51%80.94M
-0.23%113.72M
Liabilities
Current liabilities
Accounts payable
156.62%14.55M
39.62%6.4M
37.01%5.67M
6.43%4.59M
-14.57%4.14M
-2.95%4.31M
--4.85M
3.74%4.44M
----
5.89%4.28M
Tax payable
----
----
----
----
-92.97%69K
----
606.47%982K
696.75%980K
-96.80%139K
-96.94%123K
Amounts payable to associated parties-current liabilities
0.00%260K
0.00%260K
0.00%260K
0.00%260K
--260K
--260K
----
----
----
----
Other payables and accrued expenses
----
----
----
----
----
----
----
----
--3.77M
----
Bank loans and overdrafts
----
----
----
----
----
----
----
----
-50.97%23.31M
-9.65%45.11M
Financial lease liabilities-current liabilities
--121K
-32.39%119K
----
-55.67%176K
-3.06%380K
2.85%397K
-72.47%392K
-88.93%386K
0.99%1.42M
0.75%3.49M
Total current liabilities
46.37%19.1M
9.76%10.86M
-1.92%13.05M
-12.16%9.89M
17.56%13.3M
5.89%11.26M
-65.70%11.32M
-81.71%10.63M
-46.32%32.99M
-12.21%58.12M
Net current assets
-38.11%5.39M
-66.13%8.41M
-70.38%8.71M
-20.50%24.83M
-30.33%29.41M
-33.66%31.24M
14.23%42.21M
11.47%47.09M
11.84%36.95M
65.82%42.24M
Total assets less current liabilities
-17.34%25.49M
-20.26%28.99M
-27.79%30.84M
-19.49%36.35M
-7.85%42.71M
-6.75%45.16M
-3.32%46.35M
-12.90%48.43M
-10.16%47.95M
16.37%55.6M
Non-current liabilities
Financial lease liabilities-non-current liabilities
--114K
--176K
----
----
----
-68.86%180K
-50.78%380K
-40.04%578K
-33.04%772K
-28.06%964K
Deferred tax liability
-70.00%33K
-70.00%33K
-39.23%110K
-39.23%110K
--181K
--181K
----
----
----
----
Total non-current liabilities
33.64%147K
90.00%209K
-39.23%110K
-69.53%110K
-52.37%181K
-37.54%361K
-50.78%380K
-40.04%578K
-33.04%772K
-28.96%964K
Total liabilities
46.26%19.24M
10.64%11.06M
-2.42%13.16M
-13.94%10M
15.29%13.48M
3.65%11.62M
-65.36%11.7M
-81.03%11.21M
-46.07%33.76M
-12.55%59.09M
Total assets less total liabilities
-17.53%25.35M
-20.59%28.78M
-27.74%30.73M
-19.09%36.24M
-7.48%42.53M
-6.38%44.8M
-2.55%45.97M
-12.43%47.85M
-9.65%47.18M
17.69%54.64M
Total equity and non-current liabilities
-17.34%25.49M
-20.26%28.99M
-27.79%30.84M
-19.49%36.35M
-7.85%42.71M
-6.75%45.16M
-3.32%46.35M
-12.90%48.43M
-10.16%47.95M
16.37%55.6M
Equity
Share capital
0.00%108K
0.00%108K
0.00%108K
0.00%108K
0.00%108K
0.00%108K
-2.70%108K
-11.48%108K
-9.02%111K
0.00%122K
Reserve
-17.59%25.24M
-20.65%28.67M
-27.81%30.63M
-19.14%36.14M
-7.50%42.43M
-6.39%44.69M
-2.55%45.87M
-12.43%47.74M
-9.65%47.06M
17.74%54.52M
Shareholders' Equity
-17.53%25.35M
-20.59%28.78M
-27.74%30.73M
-19.09%36.24M
-7.48%42.53M
-6.38%44.8M
-2.55%45.97M
-12.43%47.85M
-9.65%47.18M
17.69%54.64M
Total equity
-17.53%25.35M
-20.59%28.78M
-27.74%30.73M
-19.09%36.24M
-7.48%42.53M
-6.38%44.8M
-2.55%45.97M
-12.43%47.85M
-9.65%47.18M
17.69%54.64M
Total equity and total liabilities
1.60%44.59M
-13.84%39.85M
-21.65%43.89M
-18.03%46.24M
-2.86%56.02M
-4.48%56.42M
-28.75%57.67M
-48.07%59.06M
-29.51%80.94M
-0.23%113.72M
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
--
Lixianhui Certified Public Accountants Co., Ltd.
--
Lixianhui Certified Public Accountants Co., Ltd.
--
Lixianhui Certified Public Accountants Co., Ltd.
--
Luo Shenmei Accounting Firm
--
Luo Shenmei Accounting Firm
(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 37.02%8.2M5.80%7.11M-56.37%5.98M-54.53%6.72M-1.28%13.71M139.07%14.78M27.16%13.89M-39.57%6.18M5.57%10.92M-43.42%10.23M
Related party payments receivable 25.36%1.57M-44.88%1.38M--1.25M--2.5M------------------------
Withholding and tax receivable ----0.00%44K-96.98%44K-97.98%44K101.80%1.46M201.80%2.18M-62.19%723K-73.83%723K173.14%1.91M155.83%2.76M
Cash and equivalents 0.86%6.37M-79.76%3.16M-36.36%6.32M207.74%15.62M-48.02%9.92M-77.58%5.08M-55.64%19.09M-64.75%22.64M-36.58%43.03M10.50%64.24M
Financial assets at fair value-current assets -8.65%359K44.16%617K-52.31%393K-81.54%428K-54.55%824K-71.75%2.32M--1.81M0.96%8.21M------8.13M
Special items of current assets -------------------------73.95%99K----251.85%380K--122K
Total current assets 12.55%24.49M-44.52%19.27M-49.06%21.76M-18.29%34.72M-20.20%42.71M-26.38%42.5M-23.47%53.53M-42.49%57.72M-25.98%69.94M9.47%100.37M
Non-current assets
Property, plant and equipment -91.02%408K-44.66%808K163.76%4.54M-31.65%1.46M-31.06%1.72M491.69%2.14M422.59%2.5M-38.71%361K-37.19%478K-46.65%589K
Advance payment --3M--3M--------------------------------
Associated company interest -11.40%8.75M-11.28%8.76M-11.93%9.87M-11.98%9.87M--11.21M--11.22M----------------
Financial assets at fair value-non-current assets ---------------------------------51.13%8.32M-49.43%8.32M
Deferred tax assets -9.52%19K-9.52%19K31.25%21K31.25%21K-36.00%16K-66.67%16K-41.86%25K17.07%48K79.17%43K583.33%41K
Total non-current assets -9.17%20.1M78.64%20.58M66.36%22.13M-17.24%11.52M221.20%13.3M940.28%13.92M-62.32%4.14M-89.98%1.34M-45.92%10.99M-40.12%13.36M
Total assets 1.60%44.59M-13.84%39.85M-21.65%43.89M-18.03%46.24M-2.86%56.02M-4.48%56.42M-28.75%57.67M-48.07%59.06M-29.51%80.94M-0.23%113.72M
Liabilities
Current liabilities
Accounts payable 156.62%14.55M39.62%6.4M37.01%5.67M6.43%4.59M-14.57%4.14M-2.95%4.31M--4.85M3.74%4.44M----5.89%4.28M
Tax payable -----------------92.97%69K----606.47%982K696.75%980K-96.80%139K-96.94%123K
Amounts payable to associated parties-current liabilities 0.00%260K0.00%260K0.00%260K0.00%260K--260K--260K----------------
Other payables and accrued expenses ----------------------------------3.77M----
Bank loans and overdrafts ---------------------------------50.97%23.31M-9.65%45.11M
Financial lease liabilities-current liabilities --121K-32.39%119K-----55.67%176K-3.06%380K2.85%397K-72.47%392K-88.93%386K0.99%1.42M0.75%3.49M
Total current liabilities 46.37%19.1M9.76%10.86M-1.92%13.05M-12.16%9.89M17.56%13.3M5.89%11.26M-65.70%11.32M-81.71%10.63M-46.32%32.99M-12.21%58.12M
Net current assets -38.11%5.39M-66.13%8.41M-70.38%8.71M-20.50%24.83M-30.33%29.41M-33.66%31.24M14.23%42.21M11.47%47.09M11.84%36.95M65.82%42.24M
Total assets less current liabilities -17.34%25.49M-20.26%28.99M-27.79%30.84M-19.49%36.35M-7.85%42.71M-6.75%45.16M-3.32%46.35M-12.90%48.43M-10.16%47.95M16.37%55.6M
Non-current liabilities
Financial lease liabilities-non-current liabilities --114K--176K-------------68.86%180K-50.78%380K-40.04%578K-33.04%772K-28.06%964K
Deferred tax liability -70.00%33K-70.00%33K-39.23%110K-39.23%110K--181K--181K----------------
Total non-current liabilities 33.64%147K90.00%209K-39.23%110K-69.53%110K-52.37%181K-37.54%361K-50.78%380K-40.04%578K-33.04%772K-28.96%964K
Total liabilities 46.26%19.24M10.64%11.06M-2.42%13.16M-13.94%10M15.29%13.48M3.65%11.62M-65.36%11.7M-81.03%11.21M-46.07%33.76M-12.55%59.09M
Total assets less total liabilities -17.53%25.35M-20.59%28.78M-27.74%30.73M-19.09%36.24M-7.48%42.53M-6.38%44.8M-2.55%45.97M-12.43%47.85M-9.65%47.18M17.69%54.64M
Total equity and non-current liabilities -17.34%25.49M-20.26%28.99M-27.79%30.84M-19.49%36.35M-7.85%42.71M-6.75%45.16M-3.32%46.35M-12.90%48.43M-10.16%47.95M16.37%55.6M
Equity
Share capital 0.00%108K0.00%108K0.00%108K0.00%108K0.00%108K0.00%108K-2.70%108K-11.48%108K-9.02%111K0.00%122K
Reserve -17.59%25.24M-20.65%28.67M-27.81%30.63M-19.14%36.14M-7.50%42.43M-6.39%44.69M-2.55%45.87M-12.43%47.74M-9.65%47.06M17.74%54.52M
Shareholders' Equity -17.53%25.35M-20.59%28.78M-27.74%30.73M-19.09%36.24M-7.48%42.53M-6.38%44.8M-2.55%45.97M-12.43%47.85M-9.65%47.18M17.69%54.64M
Total equity -17.53%25.35M-20.59%28.78M-27.74%30.73M-19.09%36.24M-7.48%42.53M-6.38%44.8M-2.55%45.97M-12.43%47.85M-9.65%47.18M17.69%54.64M
Total equity and total liabilities 1.60%44.59M-13.84%39.85M-21.65%43.89M-18.03%46.24M-2.86%56.02M-4.48%56.42M-28.75%57.67M-48.07%59.06M-29.51%80.94M-0.23%113.72M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Lixianhui Certified Public Accountants Co., Ltd.--Lixianhui Certified Public Accountants Co., Ltd.--Lixianhui Certified Public Accountants Co., Ltd.--Luo Shenmei Accounting Firm--Luo Shenmei Accounting Firm

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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