EXPERT SYS (08319) Balance Sheet

0.112
-0.001-0.88%

Not Open Apr 24 13:23 CST

89.97MMarket Cap7.47P/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)Sep 30, 2021

(FY)Mar 31, 2021

Assets

Current assets

Inventory

-8.25%2.52M

38.82%2.39M

-69.89%2.74M

-76.11%1.72M

-36.98%9.1M

-39.84%7.19M

22.14%14.45M

199.02%11.95M

218.64%11.83M

9.27%4M

Accounts receivable

18.45%210.3M

35.54%164.42M

-17.86%177.54M

9.31%121.31M

38.25%216.15M

-23.89%110.97M

104.85%156.35M

74.12%145.81M

-32.68%76.33M

-15.67%83.74M

Advance deposits and other receivables

64.07%55.42M

-5.25%34.13M

-8.16%33.78M

-7.53%36.03M

-10.67%36.78M

-11.77%38.96M

661.76%41.17M

501.51%44.16M

-30.72%5.41M

-11.83%7.34M

Withholding and tax receivable

----

--476K

----

Cash and equivalents

4.66%183.12M

11.98%245.14M

18.42%174.96M

11.24%218.91M

25.88%147.74M

24.19%196.8M

-12.51%117.37M

4.18%158.46M

48.43%134.15M

59.44%152.11M

Short-term deposit

--1.21M

----

-63.79%218K

-96.64%833K

-98.60%602K

1,128.30%24.82M

--42.9M

--2.02M

----

Secured deposit

----

0.00%2.02M

--2.02M

----

--2.02M

Total current assets

16.33%452.56M

17.33%446.08M

-5.73%389.02M

6.62%380.21M

16.32%412.66M

-11.61%356.61M

54.28%354.76M

61.76%403.45M

6.74%229.94M

20.51%249.42M

Non-current assets

Property, plant and equipment

149.50%23.32M

30.61%13.36M

-30.84%9.35M

-41.08%10.23M

-25.95%13.52M

38.51%17.36M

183.83%18.25M

110.38%12.53M

-7.03%6.43M

-25.54%5.96M

Advance payment

16.57%4.65M

44.88%6.69M

-38.68%3.99M

-24.54%4.62M

10.83%6.51M

41.90%6.12M

149.19%5.87M

82.94%4.31M

0.00%2.36M

Secured deposits-non-current assets

0.00%1.48M

-26.62%1.48M

--2.02M

----

Intangible assets

-50.46%3.78M

-40.79%5.71M

-33.87%7.64M

-28.87%9.64M

-24.47%11.55M

-21.64%13.56M

--15.29M

--17.3M

----

Goodwill

0.00%100.08M

--100.08M

----

Total non-current assets

8.80%133.32M

1.01%127.31M

-7.96%122.53M

-9.05%126.04M

-5.94%133.13M

1.67%138.59M

1,485.82%141.53M

1,493.16%136.31M

-27.42%8.93M

-36.24%8.56M

Total assets

14.53%585.88M

13.26%573.39M

-6.27%511.56M

2.23%506.25M

9.97%545.79M

-8.26%495.2M

107.77%496.29M

109.23%539.76M

4.90%238.87M

17.06%257.98M

Liabilities

Current liabilities

Accounts payable

28.94%157.39M

41.20%163.99M

-30.68%122.06M

-1.23%116.14M

56.92%176.09M

-11.04%117.58M

38.10%112.22M

34.39%132.17M

-12.09%81.26M

7.38%98.35M

Tax payable

-27.71%3.39M

-1.55%3.37M

156.34%4.69M

149.31%3.42M

-69.06%1.83M

-62.17%1.37M

95.50%5.91M

89.34%3.62M

93.66%3.03M

231.72%1.91M

Dividend payable

-8.53%6.03M

----

-18.00%6.59M

----

29.88%8.03M

----

-14.45%6.19M

----

100.83%7.23M

----

Amounts payable to associated parties-current liabilities

----

-64.63%52K

----

-66.21%147K

-80.92%91K

Other payables and accrued expenses

18.80%124.65M

4.56%123.55M

7.17%104.92M

5.56%118.17M

-17.08%97.9M

-30.63%111.94M

474.78%118.07M

453.59%161.36M

60.86%20.54M

78.44%29.15M

Financial lease liabilities-current liabilities

-10.68%5.59M

-40.21%4.11M

-2.79%6.26M

9.25%6.88M

13.02%6.44M

92.07%6.29M

298.32%5.7M

113.07%3.28M

-0.83%1.43M

9.23%1.54M

Total current liabilities

21.48%297.05M

20.61%295.02M

-15.77%244.53M

3.12%244.6M

16.99%290.29M

-21.05%237.19M

118.37%248.14M

129.26%300.43M

1.24%113.63M

18.71%131.04M

Net current assets

7.62%155.51M

11.40%151.06M

18.08%144.5M

13.55%135.61M

14.77%122.37M

15.93%119.43M

-8.33%106.62M

-12.97%103.02M

12.73%116.31M

22.57%118.38M

Total assets less current liabilities

8.16%288.83M

6.39%278.38M

4.51%267.03M

1.41%261.65M

2.96%255.5M

7.81%258.02M

98.15%248.15M

88.55%239.33M

8.45%125.23M

15.40%126.93M

Non-current liabilities

Financial lease liabilities-non-current liabilities

705.07%14.92M

360.29%8.81M

-62.88%1.85M

-77.33%1.91M

-53.05%4.99M

17.86%8.44M

144.16%10.63M

66.16%7.16M

-14.92%4.36M

-26.30%4.31M

Deferred tax liability

-50.00%624K

-40.00%936K

-33.33%1.25M

-28.57%1.56M

-25.00%1.87M

-22.22%2.18M

--2.5M

--2.81M

----

Convertible notes and bonds

6.72%71.62M

6.72%68.3M

6.55%67.11M

6.55%64M

6.33%62.99M

6.32%60.07M

--59.24M

--56.49M

----

Special items of non-current liabilities

19.16%2.65M

22.17%2.53M

12.73%2.22M

4.97%2.07M

-0.80%1.97M

217.07%1.99M

13.79%627K

-1.42%627K

Total non-current liabilities

23.99%89.81M

15.86%80.58M

0.85%72.44M

-4.29%69.55M

-3.41%71.82M

6.15%72.67M

1,392.51%74.36M

1,286.25%68.45M

-12.13%4.98M

-23.86%4.94M

Total liabilities

22.05%386.86M

19.56%375.59M

-12.47%316.96M

1.39%314.14M

12.29%362.12M

-16.00%309.85M

171.88%322.5M

171.28%368.89M

0.59%118.62M

16.35%135.98M

Total assets less total liabilities

2.27%199.02M

2.96%197.8M

5.95%194.59M

3.64%192.11M

5.68%183.67M

8.47%185.35M

44.53%173.8M

40.07%170.88M

9.52%120.25M

17.86%122M

Total equity and non-current liabilities

8.16%288.83M

6.39%278.38M

4.51%267.03M

1.41%261.65M

2.96%255.5M

7.81%258.02M

98.15%248.15M

88.55%239.33M

8.45%125.23M

15.40%126.93M

Equity

Share capital

0.00%8.03M

0.41%8.03M

0.00%8M

Reserve

3.67%169.08M

4.34%168.67M

5.78%163.09M

3.67%161.65M

5.60%154.17M

8.40%155.93M

30.10%146M

26.18%143.84M

10.23%112.22M

19.35%114M

Shareholders' Equity

3.50%177.11M

4.14%176.7M

5.50%171.12M

3.49%169.68M

5.31%162.2M

7.96%163.96M

28.09%154.03M

24.49%151.88M

9.52%120.25M

17.86%122M

Non-controlling interest

-6.69%21.9M

-5.93%21.1M

9.33%23.47M

4.83%22.43M

8.60%21.47M

12.59%21.39M

--19.77M

--19M

----

Total equity

2.27%199.02M

2.96%197.8M

5.95%194.59M

3.64%192.11M

5.68%183.67M

8.47%185.35M

44.53%173.8M

40.07%170.88M

9.52%120.25M

17.86%122M

Total equity and total liabilities

14.53%585.88M

13.26%573.39M

-6.27%511.56M

2.23%506.25M

9.97%545.79M

-8.26%495.2M

107.77%496.29M

109.23%539.76M

4.90%238.87M

17.06%257.98M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

PwC

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	-8.25%2.52M	38.82%2.39M	-69.89%2.74M	-76.11%1.72M	-36.98%9.1M	-39.84%7.19M	22.14%14.45M	199.02%11.95M	218.64%11.83M	9.27%4M
Accounts receivable	18.45%210.3M	35.54%164.42M	-17.86%177.54M	9.31%121.31M	38.25%216.15M	-23.89%110.97M	104.85%156.35M	74.12%145.81M	-32.68%76.33M	-15.67%83.74M
Advance deposits and other receivables	64.07%55.42M	-5.25%34.13M	-8.16%33.78M	-7.53%36.03M	-10.67%36.78M	-11.77%38.96M	661.76%41.17M	501.51%44.16M	-30.72%5.41M	-11.83%7.34M
Withholding and tax receivable	----	----	----	----	----	----	--476K	----	----	----
Cash and equivalents	4.66%183.12M	11.98%245.14M	18.42%174.96M	11.24%218.91M	25.88%147.74M	24.19%196.8M	-12.51%117.37M	4.18%158.46M	48.43%134.15M	59.44%152.11M
Short-term deposit	--1.21M	----	----	-63.79%218K	-96.64%833K	-98.60%602K	1,128.30%24.82M	--42.9M	--2.02M	----
Secured deposit	----	----	----	0.00%2.02M	--2.02M	--2.02M	----	----	----	--2.02M
Total current assets	16.33%452.56M	17.33%446.08M	-5.73%389.02M	6.62%380.21M	16.32%412.66M	-11.61%356.61M	54.28%354.76M	61.76%403.45M	6.74%229.94M	20.51%249.42M
Non-current assets
Property, plant and equipment	149.50%23.32M	30.61%13.36M	-30.84%9.35M	-41.08%10.23M	-25.95%13.52M	38.51%17.36M	183.83%18.25M	110.38%12.53M	-7.03%6.43M	-25.54%5.96M
Advance payment	16.57%4.65M	44.88%6.69M	-38.68%3.99M	-24.54%4.62M	10.83%6.51M	41.90%6.12M	149.19%5.87M	82.94%4.31M	0.00%2.36M	0.00%2.36M
Secured deposits-non-current assets	0.00%1.48M	0.00%1.48M	0.00%1.48M	0.00%1.48M	-26.62%1.48M	-26.62%1.48M	--2.02M	--2.02M	----	----
Intangible assets	-50.46%3.78M	-40.79%5.71M	-33.87%7.64M	-28.87%9.64M	-24.47%11.55M	-21.64%13.56M	--15.29M	--17.3M	----	----
Goodwill	0.00%100.08M	0.00%100.08M	0.00%100.08M	0.00%100.08M	0.00%100.08M	0.00%100.08M	--100.08M	--100.08M	----	----
Total non-current assets	8.80%133.32M	1.01%127.31M	-7.96%122.53M	-9.05%126.04M	-5.94%133.13M	1.67%138.59M	1,485.82%141.53M	1,493.16%136.31M	-27.42%8.93M	-36.24%8.56M
Total assets	14.53%585.88M	13.26%573.39M	-6.27%511.56M	2.23%506.25M	9.97%545.79M	-8.26%495.2M	107.77%496.29M	109.23%539.76M	4.90%238.87M	17.06%257.98M
Liabilities
Current liabilities
Accounts payable	28.94%157.39M	41.20%163.99M	-30.68%122.06M	-1.23%116.14M	56.92%176.09M	-11.04%117.58M	38.10%112.22M	34.39%132.17M	-12.09%81.26M	7.38%98.35M
Tax payable	-27.71%3.39M	-1.55%3.37M	156.34%4.69M	149.31%3.42M	-69.06%1.83M	-62.17%1.37M	95.50%5.91M	89.34%3.62M	93.66%3.03M	231.72%1.91M
Dividend payable	-8.53%6.03M	----	-18.00%6.59M	----	29.88%8.03M	----	-14.45%6.19M	----	100.83%7.23M	----
Amounts payable to associated parties-current liabilities	----	----	----	----	----	----	-64.63%52K	----	-66.21%147K	-80.92%91K
Other payables and accrued expenses	18.80%124.65M	4.56%123.55M	7.17%104.92M	5.56%118.17M	-17.08%97.9M	-30.63%111.94M	474.78%118.07M	453.59%161.36M	60.86%20.54M	78.44%29.15M
Financial lease liabilities-current liabilities	-10.68%5.59M	-40.21%4.11M	-2.79%6.26M	9.25%6.88M	13.02%6.44M	92.07%6.29M	298.32%5.7M	113.07%3.28M	-0.83%1.43M	9.23%1.54M
Total current liabilities	21.48%297.05M	20.61%295.02M	-15.77%244.53M	3.12%244.6M	16.99%290.29M	-21.05%237.19M	118.37%248.14M	129.26%300.43M	1.24%113.63M	18.71%131.04M
Net current assets	7.62%155.51M	11.40%151.06M	18.08%144.5M	13.55%135.61M	14.77%122.37M	15.93%119.43M	-8.33%106.62M	-12.97%103.02M	12.73%116.31M	22.57%118.38M
Total assets less current liabilities	8.16%288.83M	6.39%278.38M	4.51%267.03M	1.41%261.65M	2.96%255.5M	7.81%258.02M	98.15%248.15M	88.55%239.33M	8.45%125.23M	15.40%126.93M
Non-current liabilities
Financial lease liabilities-non-current liabilities	705.07%14.92M	360.29%8.81M	-62.88%1.85M	-77.33%1.91M	-53.05%4.99M	17.86%8.44M	144.16%10.63M	66.16%7.16M	-14.92%4.36M	-26.30%4.31M
Deferred tax liability	-50.00%624K	-40.00%936K	-33.33%1.25M	-28.57%1.56M	-25.00%1.87M	-22.22%2.18M	--2.5M	--2.81M	----	----
Convertible notes and bonds	6.72%71.62M	6.72%68.3M	6.55%67.11M	6.55%64M	6.33%62.99M	6.32%60.07M	--59.24M	--56.49M	----	----
Special items of non-current liabilities	19.16%2.65M	22.17%2.53M	12.73%2.22M	4.97%2.07M	-0.80%1.97M	-0.80%1.97M	217.07%1.99M	217.07%1.99M	13.79%627K	-1.42%627K
Total non-current liabilities	23.99%89.81M	15.86%80.58M	0.85%72.44M	-4.29%69.55M	-3.41%71.82M	6.15%72.67M	1,392.51%74.36M	1,286.25%68.45M	-12.13%4.98M	-23.86%4.94M
Total liabilities	22.05%386.86M	19.56%375.59M	-12.47%316.96M	1.39%314.14M	12.29%362.12M	-16.00%309.85M	171.88%322.5M	171.28%368.89M	0.59%118.62M	16.35%135.98M
Total assets less total liabilities	2.27%199.02M	2.96%197.8M	5.95%194.59M	3.64%192.11M	5.68%183.67M	8.47%185.35M	44.53%173.8M	40.07%170.88M	9.52%120.25M	17.86%122M
Total equity and non-current liabilities	8.16%288.83M	6.39%278.38M	4.51%267.03M	1.41%261.65M	2.96%255.5M	7.81%258.02M	98.15%248.15M	88.55%239.33M	8.45%125.23M	15.40%126.93M
Equity
Share capital	0.00%8.03M	0.00%8.03M	0.00%8.03M	0.00%8.03M	0.00%8.03M	0.00%8.03M	0.00%8.03M	0.41%8.03M	0.41%8.03M	0.00%8M
Reserve	3.67%169.08M	4.34%168.67M	5.78%163.09M	3.67%161.65M	5.60%154.17M	8.40%155.93M	30.10%146M	26.18%143.84M	10.23%112.22M	19.35%114M
Shareholders' Equity	3.50%177.11M	4.14%176.7M	5.50%171.12M	3.49%169.68M	5.31%162.2M	7.96%163.96M	28.09%154.03M	24.49%151.88M	9.52%120.25M	17.86%122M
Non-controlling interest	-6.69%21.9M	-5.93%21.1M	9.33%23.47M	4.83%22.43M	8.60%21.47M	12.59%21.39M	--19.77M	--19M	----	----
Total equity	2.27%199.02M	2.96%197.8M	5.95%194.59M	3.64%192.11M	5.68%183.67M	8.47%185.35M	44.53%173.8M	40.07%170.88M	9.52%120.25M	17.86%122M
Total equity and total liabilities	14.53%585.88M	13.26%573.39M	-6.27%511.56M	2.23%506.25M	9.97%545.79M	-8.26%495.2M	107.77%496.29M	109.23%539.76M	4.90%238.87M	17.06%257.98M
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	--	PwC	--	PwC	--	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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