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E LIGHTING (08222)

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16.69MMarket Cap-3.36P/E (TTM)

E LIGHTING (08222) 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
Inventory
-26.05%7.65M
-29.87%7.87M
-23.20%10.34M
-8.78%11.22M
13.00%13.46M
12.25%12.3M
39.37%11.92M
38.83%10.96M
30.66%8.55M
5.79%7.89M
Accounts receivable
-39.69%4.26M
-41.94%4.32M
55.28%7.06M
115.20%7.45M
-32.59%4.55M
-49.44%3.46M
3.79%6.74M
8.79%6.84M
9.10%6.5M
-22.21%6.29M
Withholding and tax receivable
----
----
--262K
--262K
----
----
----
----
----
----
Cash and equivalents
0.38%6.85M
-8.57%5.39M
-30.73%6.82M
-40.69%5.89M
-42.97%9.85M
-28.27%9.94M
-11.36%17.27M
-21.09%13.86M
21.20%19.48M
126.54%17.56M
Total current assets
-23.41%18.75M
-29.17%17.58M
-12.11%24.48M
-3.41%24.82M
-22.46%27.86M
-18.82%25.7M
4.05%35.93M
-0.27%31.65M
20.69%34.53M
36.03%31.74M
Non-current assets
Property, plant and equipment
-54.88%37K
-84.94%36K
-83.70%82K
-62.95%239K
109.58%503K
68.41%645K
-43.13%240K
527.87%383K
90.95%422K
-85.48%61K
Advance payment
66.22%2.13M
110.01%2.6M
-64.42%1.28M
-73.76%1.24M
46.29%3.6M
85.91%4.72M
-48.75%2.46M
-33.30%2.54M
147.73%4.81M
85.58%3.81M
Deferred tax assets
-46.43%120K
-46.43%120K
-75.91%224K
-75.91%224K
-4.12%930K
-4.12%930K
307.56%970K
307.56%970K
3.03%238K
-0.83%238K
Total non-current assets
-6.25%6.29M
7.45%6.91M
-69.04%6.71M
-73.09%6.43M
11.01%21.66M
5.33%23.91M
-6.30%19.52M
2.07%22.7M
38.25%20.83M
81.10%22.24M
Total assets
-19.72%25.04M
-21.63%24.49M
-37.01%31.19M
-37.00%31.25M
-10.68%49.52M
-8.74%49.6M
0.16%55.44M
0.70%54.35M
26.75%55.35M
51.57%53.97M
Liabilities
Current liabilities
Accounts payable
3.16%7.54M
10.84%7.88M
-6.13%7.31M
9.87%7.11M
-0.64%7.79M
14.50%6.47M
-2.94%7.84M
-23.21%5.65M
-2.98%8.07M
11.71%7.36M
Tax payable
18.98%702K
83.55%279K
1,104.08%590K
0.00%152K
-77.83%49K
280.00%152K
-68.87%221K
-84.50%40K
84.90%710K
85.61%258K
Financial lease liabilities-current liabilities
-12.17%7.27M
-27.65%8.36M
-44.27%8.28M
-17.86%11.56M
31.32%14.86M
2.29%14.07M
-5.34%11.32M
16.16%13.76M
47.44%11.96M
44.53%11.84M
Total current liabilities
-5.96%16.02M
-13.85%17.08M
-29.65%17.04M
-9.34%19.83M
16.81%24.22M
5.60%21.87M
-7.48%20.73M
0.97%20.71M
19.26%22.41M
29.92%20.52M
Net current assets
-63.35%2.73M
-90.06%496K
104.67%7.44M
30.53%4.99M
-76.06%3.64M
-65.06%3.82M
25.40%15.19M
-2.53%10.94M
23.42%12.12M
48.85%11.22M
Total assets less current liabilities
-36.28%9.02M
-35.15%7.41M
-44.07%14.15M
-58.81%11.42M
-27.10%25.3M
-17.56%27.73M
5.35%34.71M
0.53%33.64M
32.40%32.94M
68.83%33.46M
Non-current liabilities
Financial lease liabilities-non-current liabilities
-16.64%1.83M
23.87%3.38M
-61.39%2.2M
-63.71%2.73M
5.21%5.7M
14.22%7.53M
1.03%5.42M
-25.18%6.59M
-6.46%5.36M
164.93%8.81M
Total non-current liabilities
-16.64%1.83M
23.87%3.38M
-61.39%2.2M
-63.71%2.73M
5.21%5.7M
14.22%7.53M
1.03%5.42M
-25.18%6.59M
-6.46%5.36M
164.93%8.81M
Total liabilities
-7.18%17.86M
-9.29%20.47M
-35.69%19.24M
-23.26%22.56M
14.41%29.92M
7.68%29.4M
-5.84%26.15M
-6.89%27.31M
13.25%27.77M
53.40%29.32M
Total assets less total liabilities
-39.90%7.18M
-53.70%4.02M
-39.03%11.95M
-56.99%8.69M
-33.08%19.6M
-25.31%20.2M
6.20%29.29M
9.72%27.05M
44.03%27.58M
49.46%24.65M
Total equity and non-current liabilities
-36.28%9.02M
-35.15%7.41M
-44.07%14.15M
-58.81%11.42M
-27.10%25.3M
-17.56%27.73M
5.35%34.71M
0.53%33.64M
32.40%32.94M
68.83%33.46M
Equity
Share capital
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
0.00%4.51M
Reserve
-64.08%2.67M
-111.65%-487K
-50.69%7.44M
-73.37%4.18M
-39.09%15.09M
-30.37%15.69M
7.41%24.78M
11.89%22.54M
57.60%23.07M
68.07%20.14M
Shareholders' Equity
-39.90%7.18M
-53.70%4.02M
-39.03%11.95M
-56.99%8.69M
-33.08%19.6M
-25.31%20.2M
6.20%29.29M
9.72%27.05M
44.03%27.58M
49.46%24.65M
Total equity
-39.90%7.18M
-53.70%4.02M
-39.03%11.95M
-56.99%8.69M
-33.08%19.6M
-25.31%20.2M
6.20%29.29M
9.72%27.05M
44.03%27.58M
49.46%24.65M
Total equity and total liabilities
-19.72%25.04M
-21.63%24.49M
-37.01%31.19M
-37.00%31.25M
-10.68%49.52M
-8.74%49.6M
0.16%55.44M
0.70%54.35M
26.75%55.35M
51.57%53.97M
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
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants Limited
--
Hong Kong Lixin Dehao Certified Public Accountants 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
Inventory -26.05%7.65M-29.87%7.87M-23.20%10.34M-8.78%11.22M13.00%13.46M12.25%12.3M39.37%11.92M38.83%10.96M30.66%8.55M5.79%7.89M
Accounts receivable -39.69%4.26M-41.94%4.32M55.28%7.06M115.20%7.45M-32.59%4.55M-49.44%3.46M3.79%6.74M8.79%6.84M9.10%6.5M-22.21%6.29M
Withholding and tax receivable ----------262K--262K------------------------
Cash and equivalents 0.38%6.85M-8.57%5.39M-30.73%6.82M-40.69%5.89M-42.97%9.85M-28.27%9.94M-11.36%17.27M-21.09%13.86M21.20%19.48M126.54%17.56M
Total current assets -23.41%18.75M-29.17%17.58M-12.11%24.48M-3.41%24.82M-22.46%27.86M-18.82%25.7M4.05%35.93M-0.27%31.65M20.69%34.53M36.03%31.74M
Non-current assets
Property, plant and equipment -54.88%37K-84.94%36K-83.70%82K-62.95%239K109.58%503K68.41%645K-43.13%240K527.87%383K90.95%422K-85.48%61K
Advance payment 66.22%2.13M110.01%2.6M-64.42%1.28M-73.76%1.24M46.29%3.6M85.91%4.72M-48.75%2.46M-33.30%2.54M147.73%4.81M85.58%3.81M
Deferred tax assets -46.43%120K-46.43%120K-75.91%224K-75.91%224K-4.12%930K-4.12%930K307.56%970K307.56%970K3.03%238K-0.83%238K
Total non-current assets -6.25%6.29M7.45%6.91M-69.04%6.71M-73.09%6.43M11.01%21.66M5.33%23.91M-6.30%19.52M2.07%22.7M38.25%20.83M81.10%22.24M
Total assets -19.72%25.04M-21.63%24.49M-37.01%31.19M-37.00%31.25M-10.68%49.52M-8.74%49.6M0.16%55.44M0.70%54.35M26.75%55.35M51.57%53.97M
Liabilities
Current liabilities
Accounts payable 3.16%7.54M10.84%7.88M-6.13%7.31M9.87%7.11M-0.64%7.79M14.50%6.47M-2.94%7.84M-23.21%5.65M-2.98%8.07M11.71%7.36M
Tax payable 18.98%702K83.55%279K1,104.08%590K0.00%152K-77.83%49K280.00%152K-68.87%221K-84.50%40K84.90%710K85.61%258K
Financial lease liabilities-current liabilities -12.17%7.27M-27.65%8.36M-44.27%8.28M-17.86%11.56M31.32%14.86M2.29%14.07M-5.34%11.32M16.16%13.76M47.44%11.96M44.53%11.84M
Total current liabilities -5.96%16.02M-13.85%17.08M-29.65%17.04M-9.34%19.83M16.81%24.22M5.60%21.87M-7.48%20.73M0.97%20.71M19.26%22.41M29.92%20.52M
Net current assets -63.35%2.73M-90.06%496K104.67%7.44M30.53%4.99M-76.06%3.64M-65.06%3.82M25.40%15.19M-2.53%10.94M23.42%12.12M48.85%11.22M
Total assets less current liabilities -36.28%9.02M-35.15%7.41M-44.07%14.15M-58.81%11.42M-27.10%25.3M-17.56%27.73M5.35%34.71M0.53%33.64M32.40%32.94M68.83%33.46M
Non-current liabilities
Financial lease liabilities-non-current liabilities -16.64%1.83M23.87%3.38M-61.39%2.2M-63.71%2.73M5.21%5.7M14.22%7.53M1.03%5.42M-25.18%6.59M-6.46%5.36M164.93%8.81M
Total non-current liabilities -16.64%1.83M23.87%3.38M-61.39%2.2M-63.71%2.73M5.21%5.7M14.22%7.53M1.03%5.42M-25.18%6.59M-6.46%5.36M164.93%8.81M
Total liabilities -7.18%17.86M-9.29%20.47M-35.69%19.24M-23.26%22.56M14.41%29.92M7.68%29.4M-5.84%26.15M-6.89%27.31M13.25%27.77M53.40%29.32M
Total assets less total liabilities -39.90%7.18M-53.70%4.02M-39.03%11.95M-56.99%8.69M-33.08%19.6M-25.31%20.2M6.20%29.29M9.72%27.05M44.03%27.58M49.46%24.65M
Total equity and non-current liabilities -36.28%9.02M-35.15%7.41M-44.07%14.15M-58.81%11.42M-27.10%25.3M-17.56%27.73M5.35%34.71M0.53%33.64M32.40%32.94M68.83%33.46M
Equity
Share capital 0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M0.00%4.51M
Reserve -64.08%2.67M-111.65%-487K-50.69%7.44M-73.37%4.18M-39.09%15.09M-30.37%15.69M7.41%24.78M11.89%22.54M57.60%23.07M68.07%20.14M
Shareholders' Equity -39.90%7.18M-53.70%4.02M-39.03%11.95M-56.99%8.69M-33.08%19.6M-25.31%20.2M6.20%29.29M9.72%27.05M44.03%27.58M49.46%24.65M
Total equity -39.90%7.18M-53.70%4.02M-39.03%11.95M-56.99%8.69M-33.08%19.6M-25.31%20.2M6.20%29.29M9.72%27.05M44.03%27.58M49.46%24.65M
Total equity and total liabilities -19.72%25.04M-21.63%24.49M-37.01%31.19M-37.00%31.25M-10.68%49.52M-8.74%49.6M0.16%55.44M0.70%54.35M26.75%55.35M51.57%53.97M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants Limited--Hong Kong Lixin Dehao Certified Public Accountants 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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