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QUALI-SMART (01348)

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  • 0.155
  • +0.031+25.00%
Market Closed Jan 16 15:59 CST
228.51MMarket Cap-11.92P/E (TTM)

QUALI-SMART (01348) Balance Sheet

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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
-42.64%2.59M
-80.09%3.27M
-77.36%4.52M
-68.24%16.43M
-69.39%19.95M
-37.55%51.73M
-33.57%65.17M
-2.53%82.83M
27.53%98.11M
19.63%84.98M
Accounts receivable
-48.71%16.06M
-90.55%2.36M
-45.19%31.31M
-34.94%24.95M
52.61%57.12M
-56.43%38.35M
-76.83%37.43M
40.25%88.03M
-11.40%161.51M
-3.92%62.77M
Advance deposits and other receivables
-55.62%976K
133.19%5.45M
-7.06%2.2M
-12.11%2.34M
-42.18%2.37M
-58.46%2.66M
76.38%4.09M
238.78%6.4M
-51.15%2.32M
-72.98%1.89M
Withholding and tax receivable
--354K
--354K
----
----
----
----
--568K
--1.1M
----
----
Cash and equivalents
-82.81%20.74M
-16.65%88.83M
24.06%120.65M
17.86%106.57M
-11.59%97.25M
22.20%90.42M
45.95%110M
-18.11%73.99M
-66.07%75.37M
-12.41%90.36M
Fixed time deposit-current assets
-32.89%23.45M
185.48%58.47M
--34.95M
--20.48M
----
----
----
----
----
--19.36M
Secured deposit
----
----
----
----
----
----
----
0.36%31.1M
0.25%31.04M
-50.34%30.99M
Total current assets
-66.86%64.17M
-7.05%158.73M
9.59%193.62M
-6.77%170.77M
-18.68%176.68M
-35.38%183.16M
-41.02%217.26M
-2.37%283.46M
-28.76%368.34M
-7.41%290.34M
Non-current assets
Property, plant and equipment
-98.89%17K
-89.08%391K
-74.39%1.54M
-54.06%3.58M
-31.27%6M
28.70%7.79M
810.43%8.73M
200.25%6.05M
-75.59%959K
-71.00%2.02M
Investment property
----
----
----
----
----
----
6.06%7M
6.06%7M
-1.49%6.6M
-1.49%6.6M
Advance payment
-91.50%35K
-29.37%404K
-27.72%412K
-24.64%572K
-90.09%570K
-2.44%759K
205.85%5.75M
-58.53%778K
-50.15%1.88M
-50.13%1.88M
Intangible assets
----
----
----
----
2.99%585K
0.00%568K
0.00%568K
0.00%568K
0.00%568K
2.53%568K
Goodwill
----
----
----
----
-44.28%45.51M
-44.28%45.51M
-37.27%81.67M
-37.27%81.67M
-7.59%130.18M
-7.59%130.18M
Total non-current assets
-61.11%3.48M
2.49%5.93M
-84.15%8.96M
-90.48%5.78M
-49.61%56.53M
-38.08%60.72M
-22.58%112.17M
-33.97%98.05M
-13.33%144.88M
-9.56%148.5M
Total assets
-66.61%67.65M
-6.74%164.65M
-13.13%202.58M
-27.61%176.55M
-29.21%233.21M
-36.08%243.88M
-35.81%329.43M
-13.07%381.51M
-24.99%513.23M
-8.15%438.84M
Liabilities
Current liabilities
Accounts payable
-87.62%11.62M
3.35%66.13M
79.83%93.89M
16.83%63.98M
-29.27%52.21M
-46.96%54.76M
-19.42%73.82M
26.78%103.26M
-62.84%91.61M
37.56%81.45M
Notes payable
----
----
----
----
----
----
-52.00%12M
0.00%25M
0.00%25M
--25M
Tax payable
----
----
----
----
----
----
----
----
-98.73%35K
250.00%371K
Amounts payable to associated parties-current liabilities
----
0.00%13.04M
--13.04M
--13.04M
----
----
----
----
----
----
Other payables and accrued expenses
-75.52%1.06M
-21.89%3.07M
-37.50%4.32M
-5.66%3.93M
34.04%6.92M
-11.80%4.17M
-21.73%5.16M
-11.64%4.73M
--6.59M
-21.07%5.35M
Bank loans and overdrafts
----
----
----
----
----
----
----
--16.01M
102.28%80.78M
----
Financial lease liabilities-current liabilities
89.18%3.41M
121.00%3.8M
-21.20%1.8M
-61.84%1.72M
-0.44%2.29M
115.86%4.51M
-52.82%2.3M
-61.34%2.09M
-26.66%4.87M
-1.94%5.4M
Special items of current liabilities
--7.99M
----
----
----
----
--39.04M
--35.06M
----
----
----
Total current liabilities
-78.69%24.09M
4.07%86.04M
84.09%113.05M
-19.32%82.68M
-52.15%61.41M
-32.17%102.47M
-38.56%128.33M
28.51%151.08M
-36.74%208.89M
-29.49%117.57M
Net current assets
-50.25%40.08M
-17.48%72.69M
-30.11%80.57M
9.18%88.09M
29.63%115.27M
-39.05%80.69M
-44.23%88.93M
-23.38%132.38M
-14.65%159.46M
17.66%172.78M
Total assets less current liabilities
-51.34%43.57M
-16.25%78.62M
-47.89%89.53M
-33.61%93.88M
-14.57%171.8M
-38.63%141.4M
-33.92%201.1M
-28.28%230.43M
-14.03%304.34M
3.29%321.28M
Non-current liabilities
Payments payable to related parties-non-current liabilities
----
----
----
----
3.80%13.04M
--13.04M
--12.56M
----
----
----
Financial lease liabilities-non-current liabilities
----
--1.46M
205.64%5.25M
----
-72.38%1.72M
--1.72M
--6.22M
----
----
5,373.68%2.08M
Deferred tax liability
----
0.00%178K
0.00%178K
0.00%178K
58.93%178K
58.93%178K
0.00%112K
0.00%112K
0.00%112K
0.00%112K
Provision-non-current liabilities
-71.94%110K
0.00%392K
--392K
--392K
----
----
----
----
----
----
Convertible notes and bonds
-57.54%16M
3.12%38.3M
2.78%37.68M
--37.14M
--36.66M
----
----
21.56%31.6M
4.05%28.61M
--26M
Total non-current liabilities
-62.97%16.11M
6.93%40.32M
-15.69%43.5M
152.43%37.71M
173.02%51.6M
-52.90%14.94M
-34.21%18.9M
12.50%31.72M
-11.44%28.73M
18,694.00%28.19M
Total liabilities
-74.33%40.2M
4.96%126.36M
38.53%156.56M
2.53%120.38M
-23.24%113.01M
-35.77%117.41M
-38.04%147.23M
25.41%182.8M
-34.48%237.61M
-12.66%145.76M
Total assets less total liabilities
-40.35%27.46M
-31.82%38.3M
-61.71%46.02M
-55.59%56.17M
-34.03%120.2M
-36.36%126.46M
-33.89%182.2M
-32.20%198.71M
-14.29%275.61M
-5.73%293.08M
Total equity and non-current liabilities
-51.34%43.57M
-16.25%78.62M
-47.89%89.53M
-33.61%93.88M
-14.57%171.8M
-38.63%141.4M
-33.92%201.1M
-28.28%230.43M
-14.03%304.34M
3.29%321.28M
Equity
Share capital
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
0.00%287K
Reserve
-40.41%27.17M
-32.02%37.95M
-61.90%45.59M
-55.73%55.82M
-34.21%119.67M
-36.45%126.1M
-33.93%181.91M
-32.23%198.42M
-14.30%275.33M
-5.73%292.8M
Shareholders' Equity
-40.16%27.46M
-31.85%38.24M
-61.75%45.88M
-55.61%56.11M
-34.16%119.96M
-36.40%126.39M
-33.89%182.2M
-32.20%198.71M
-14.29%275.61M
-5.73%293.08M
Non-controlling interest
----
1.72%59K
-39.75%144K
-22.67%58K
--239K
--75K
----
----
----
----
Total equity
-40.35%27.46M
-31.82%38.3M
-61.71%46.02M
-55.59%56.17M
-34.03%120.2M
-36.36%126.46M
-33.89%182.2M
-32.20%198.71M
-14.29%275.61M
-5.73%293.08M
Total equity and total liabilities
-66.61%67.65M
-6.74%164.65M
-13.13%202.58M
-27.61%176.55M
-29.21%233.21M
-36.08%243.88M
-35.81%329.43M
-13.07%381.51M
-24.99%513.23M
-8.15%438.84M
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 -42.64%2.59M-80.09%3.27M-77.36%4.52M-68.24%16.43M-69.39%19.95M-37.55%51.73M-33.57%65.17M-2.53%82.83M27.53%98.11M19.63%84.98M
Accounts receivable -48.71%16.06M-90.55%2.36M-45.19%31.31M-34.94%24.95M52.61%57.12M-56.43%38.35M-76.83%37.43M40.25%88.03M-11.40%161.51M-3.92%62.77M
Advance deposits and other receivables -55.62%976K133.19%5.45M-7.06%2.2M-12.11%2.34M-42.18%2.37M-58.46%2.66M76.38%4.09M238.78%6.4M-51.15%2.32M-72.98%1.89M
Withholding and tax receivable --354K--354K------------------568K--1.1M--------
Cash and equivalents -82.81%20.74M-16.65%88.83M24.06%120.65M17.86%106.57M-11.59%97.25M22.20%90.42M45.95%110M-18.11%73.99M-66.07%75.37M-12.41%90.36M
Fixed time deposit-current assets -32.89%23.45M185.48%58.47M--34.95M--20.48M----------------------19.36M
Secured deposit ----------------------------0.36%31.1M0.25%31.04M-50.34%30.99M
Total current assets -66.86%64.17M-7.05%158.73M9.59%193.62M-6.77%170.77M-18.68%176.68M-35.38%183.16M-41.02%217.26M-2.37%283.46M-28.76%368.34M-7.41%290.34M
Non-current assets
Property, plant and equipment -98.89%17K-89.08%391K-74.39%1.54M-54.06%3.58M-31.27%6M28.70%7.79M810.43%8.73M200.25%6.05M-75.59%959K-71.00%2.02M
Investment property ------------------------6.06%7M6.06%7M-1.49%6.6M-1.49%6.6M
Advance payment -91.50%35K-29.37%404K-27.72%412K-24.64%572K-90.09%570K-2.44%759K205.85%5.75M-58.53%778K-50.15%1.88M-50.13%1.88M
Intangible assets ----------------2.99%585K0.00%568K0.00%568K0.00%568K0.00%568K2.53%568K
Goodwill -----------------44.28%45.51M-44.28%45.51M-37.27%81.67M-37.27%81.67M-7.59%130.18M-7.59%130.18M
Total non-current assets -61.11%3.48M2.49%5.93M-84.15%8.96M-90.48%5.78M-49.61%56.53M-38.08%60.72M-22.58%112.17M-33.97%98.05M-13.33%144.88M-9.56%148.5M
Total assets -66.61%67.65M-6.74%164.65M-13.13%202.58M-27.61%176.55M-29.21%233.21M-36.08%243.88M-35.81%329.43M-13.07%381.51M-24.99%513.23M-8.15%438.84M
Liabilities
Current liabilities
Accounts payable -87.62%11.62M3.35%66.13M79.83%93.89M16.83%63.98M-29.27%52.21M-46.96%54.76M-19.42%73.82M26.78%103.26M-62.84%91.61M37.56%81.45M
Notes payable -------------------------52.00%12M0.00%25M0.00%25M--25M
Tax payable ---------------------------------98.73%35K250.00%371K
Amounts payable to associated parties-current liabilities ----0.00%13.04M--13.04M--13.04M------------------------
Other payables and accrued expenses -75.52%1.06M-21.89%3.07M-37.50%4.32M-5.66%3.93M34.04%6.92M-11.80%4.17M-21.73%5.16M-11.64%4.73M--6.59M-21.07%5.35M
Bank loans and overdrafts ------------------------------16.01M102.28%80.78M----
Financial lease liabilities-current liabilities 89.18%3.41M121.00%3.8M-21.20%1.8M-61.84%1.72M-0.44%2.29M115.86%4.51M-52.82%2.3M-61.34%2.09M-26.66%4.87M-1.94%5.4M
Special items of current liabilities --7.99M------------------39.04M--35.06M------------
Total current liabilities -78.69%24.09M4.07%86.04M84.09%113.05M-19.32%82.68M-52.15%61.41M-32.17%102.47M-38.56%128.33M28.51%151.08M-36.74%208.89M-29.49%117.57M
Net current assets -50.25%40.08M-17.48%72.69M-30.11%80.57M9.18%88.09M29.63%115.27M-39.05%80.69M-44.23%88.93M-23.38%132.38M-14.65%159.46M17.66%172.78M
Total assets less current liabilities -51.34%43.57M-16.25%78.62M-47.89%89.53M-33.61%93.88M-14.57%171.8M-38.63%141.4M-33.92%201.1M-28.28%230.43M-14.03%304.34M3.29%321.28M
Non-current liabilities
Payments payable to related parties-non-current liabilities ----------------3.80%13.04M--13.04M--12.56M------------
Financial lease liabilities-non-current liabilities ------1.46M205.64%5.25M-----72.38%1.72M--1.72M--6.22M--------5,373.68%2.08M
Deferred tax liability ----0.00%178K0.00%178K0.00%178K58.93%178K58.93%178K0.00%112K0.00%112K0.00%112K0.00%112K
Provision-non-current liabilities -71.94%110K0.00%392K--392K--392K------------------------
Convertible notes and bonds -57.54%16M3.12%38.3M2.78%37.68M--37.14M--36.66M--------21.56%31.6M4.05%28.61M--26M
Total non-current liabilities -62.97%16.11M6.93%40.32M-15.69%43.5M152.43%37.71M173.02%51.6M-52.90%14.94M-34.21%18.9M12.50%31.72M-11.44%28.73M18,694.00%28.19M
Total liabilities -74.33%40.2M4.96%126.36M38.53%156.56M2.53%120.38M-23.24%113.01M-35.77%117.41M-38.04%147.23M25.41%182.8M-34.48%237.61M-12.66%145.76M
Total assets less total liabilities -40.35%27.46M-31.82%38.3M-61.71%46.02M-55.59%56.17M-34.03%120.2M-36.36%126.46M-33.89%182.2M-32.20%198.71M-14.29%275.61M-5.73%293.08M
Total equity and non-current liabilities -51.34%43.57M-16.25%78.62M-47.89%89.53M-33.61%93.88M-14.57%171.8M-38.63%141.4M-33.92%201.1M-28.28%230.43M-14.03%304.34M3.29%321.28M
Equity
Share capital 0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K0.00%287K
Reserve -40.41%27.17M-32.02%37.95M-61.90%45.59M-55.73%55.82M-34.21%119.67M-36.45%126.1M-33.93%181.91M-32.23%198.42M-14.30%275.33M-5.73%292.8M
Shareholders' Equity -40.16%27.46M-31.85%38.24M-61.75%45.88M-55.61%56.11M-34.16%119.96M-36.40%126.39M-33.89%182.2M-32.20%198.71M-14.29%275.61M-5.73%293.08M
Non-controlling interest ----1.72%59K-39.75%144K-22.67%58K--239K--75K----------------
Total equity -40.35%27.46M-31.82%38.3M-61.71%46.02M-55.59%56.17M-34.03%120.2M-36.36%126.46M-33.89%182.2M-32.20%198.71M-14.29%275.61M-5.73%293.08M
Total equity and total liabilities -66.61%67.65M-6.74%164.65M-13.13%202.58M-27.61%176.55M-29.21%233.21M-36.08%243.88M-35.81%329.43M-13.07%381.51M-24.99%513.23M-8.15%438.84M
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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