BRIGHT SMART (01428) Balance Sheet

10.230
-0.290-2.76%

Not Open May 21 16:07 CST

17.36BMarket Cap27.43P/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

Accounts receivable

30.67%9.38B

10.44%7.01B

-3.10%7.18B

-8.92%6.35B

-4.31%7.41B

-21.81%6.97B

-29.18%7.74B

-41.11%8.92B

-60.75%10.93B

168.21%15.14B

Related party payments receivable

----

33.33%4K

--3K

Advance deposits and other receivables

88.34%35.35M

78.21%36.25M

-36.73%18.77M

-44.90%20.34M

99.30%29.66M

25.36%36.91M

-35.48%14.88M

12.98%29.45M

25.23%23.07M

-1.43%26.06M

Withholding and tax receivable

9,144.44%1.66M

-88.19%2.72M

-99.77%18K

149.51%23.01M

3,063.89%7.97M

-57.52%9.22M

1,475.00%252K

2,133.23%21.71M

-95.28%16K

-26.42%972K

Cash and equivalents

0.81%640.01M

8.01%476.61M

58.38%634.89M

-12.54%441.28M

-29.76%400.87M

-3.85%504.53M

-9.50%570.74M

25.39%524.72M

54.83%630.66M

-12.39%418.48M

Financial assets at fair value-current assets

-98.39%1.19M

-97.91%1.08M

26.64%73.66M

-21.87%51.58M

8.82%58.17M

33.16%66.01M

2.15%53.45M

-29.77%49.58M

1,087.09%52.33M

45.44%70.59M

Special items of current assets

-32.30%153K

117.90%353K

-45.01%226K

-82.82%162K

-49.07%411K

--943K

--807K

----

--7.79M

Total current assets

27.23%10.06B

9.34%7.53B

0.01%7.91B

-9.27%6.89B

-5.69%7.91B

-20.46%7.59B

-27.97%8.38B

-39.09%9.54B

-58.86%11.64B

152.69%15.66B

Non-current assets

Property, plant and equipment

-46.95%43.84M

-45.04%61.61M

44.83%82.63M

26.42%112.09M

-51.66%57.05M

-34.90%88.67M

56.61%118.02M

27.87%136.2M

-46.97%75.36M

-33.36%106.52M

Advance payment

-82.01%2.48M

-89.00%1.71M

348.75%13.79M

428.05%15.53M

-80.01%3.07M

48.46%2.94M

519.46%15.38M

-48.17%1.98M

-85.49%2.48M

-77.44%3.82M

Intangible assets

0.00%5.78M

0.87%5.78M

0.00%5.78M

Deferred tax assets

-29.86%4.27M

90.35%7.16M

112.68%6.09M

369.54%3.76M

-24.04%2.86M

-55.99%801K

37.96%3.77M

579.10%1.82M

2,361.26%2.73M

119.67%268K

Other illiquid assets

-43.39%59.43M

53.87%85M

41.12%104.98M

32.01%55.24M

63.44%74.39M

-47.68%41.84M

-56.19%45.51M

1.98%79.98M

111.83%103.88M

0.92%78.43M

Total non-current assets

-45.70%115.8M

-16.19%161.25M

48.97%213.27M

37.40%192.41M

-24.04%143.16M

-38.37%140.04M

-4.93%188.46M

16.62%227.2M

-7.41%198.22M

-25.18%194.82M

Total assets

25.31%10.18B

8.65%7.69B

0.88%8.12B

-8.42%7.08B

-6.09%8.05B

-20.87%7.73B

-27.59%8.57B

-38.40%9.77B

-58.48%11.84B

145.52%15.86B

Liabilities

Current liabilities

Accounts payable

-29.22%2.59B

-2.24%1.66B

132.53%3.67B

16.29%1.7B

-1.61%1.58B

-24.50%1.46B

-9.10%1.6B

-5.92%1.94B

15.71%1.76B

58.41%2.06B

Tax payable

334.30%54.01M

1,001.13%16.51M

7.10%12.44M

-77.69%1.5M

-22.88%11.61M

94.05%6.72M

-86.49%15.06M

-94.01%3.46M

89.13%111.48M

974.08%57.76M

Other payables and accrued expenses

19.91%79.12M

77.47%84.47M

22.03%65.98M

-7.85%47.6M

-26.51%54.07M

-39.86%51.65M

-26.31%73.57M

-16.96%85.88M

15.00%99.84M

58.93%103.42M

Bank loans and overdrafts

80.22%5.59B

15.76%4.37B

-40.18%3.1B

-14.38%3.78B

21.76%5.18B

-14.59%4.41B

-44.17%4.26B

-54.86%5.16B

-67.93%7.62B

300.03%11.44B

Financial lease liabilities-current liabilities

-43.76%28.12M

-2.21%49.67M

60.85%50.01M

-6.50%50.79M

-43.02%31.09M

0.25%54.32M

54.95%54.57M

-11.38%54.19M

-41.19%35.22M

2.17%61.14M

Total current liabilities

21.01%8.34B

10.89%6.19B

0.57%6.89B

-6.82%5.58B

14.23%6.85B

-17.38%5.99B

-37.69%6B

-47.19%7.25B

-63.93%9.63B

205.53%13.72B

Net current assets

69.46%1.72B

2.73%1.34B

-3.67%1.01B

-18.39%1.31B

-55.82%1.05B

-30.17%1.6B

18.56%2.38B

18.13%2.3B

25.57%2.01B

13.79%1.94B

Total assets less current liabilities

49.46%1.84B

0.30%1.51B

2.63%1.23B

-13.91%1.5B

-53.49%1.2B

-30.91%1.74B

16.45%2.57B

17.99%2.52B

21.68%2.21B

8.64%2.14B

Non-current liabilities

Financial lease liabilities-non-current liabilities

-75.45%6.07M

-93.46%3.21M

289.32%24.72M

474.72%49.11M

-80.43%6.35M

-83.34%8.55M

893.42%32.45M

681.48%51.3M

-90.50%3.27M

-88.89%6.57M

Special items of non-current liabilities

-91.81%580K

-93.00%535K

512.27%7.08M

1,156.58%7.64M

-83.56%1.16M

-23.43%608K

615.97%7.04M

-44.51%794K

-87.37%983K

-80.23%1.43M

Total non-current liabilities

-79.09%6.65M

-93.39%3.75M

323.68%31.81M

520.02%56.75M

-80.99%7.51M

-82.43%9.15M

829.23%39.48M

551.55%52.1M

-90.02%4.25M

-87.95%8M

Total liabilities

20.55%8.35B

9.84%6.19B

0.93%6.93B

-6.02%5.63B

13.60%6.86B

-17.85%5.99B

-37.31%6.04B

-46.84%7.3B

-63.97%9.63B

201.26%13.73B

Total assets less total liabilities

52.88%1.83B

3.98%1.5B

0.60%1.2B

-16.73%1.44B

-53.06%1.19B

-29.82%1.73B

14.89%2.53B

15.99%2.47B

24.36%2.2B

12.00%2.13B

Total equity and non-current liabilities

49.46%1.84B

0.30%1.51B

2.63%1.23B

-13.91%1.5B

-53.49%1.2B

-30.91%1.74B

16.45%2.57B

17.99%2.52B

21.68%2.21B

8.64%2.14B

Equity

Share capital

0.00%509.19M

Share premium

0.00%388.02M

-47.42%388.02M

0.00%738.02M

Exchange reserve

----

593.75%333K

233.58%457K

-76.59%48K

-61.30%137K

-58.84%205K

Other reserves

0.00%-20M

Retained profit

198.30%951.51M

10.14%624.59M

2.29%318.98M

11.88%567.07M

-76.11%311.85M

-59.26%506.87M

33.55%1.31B

37.74%1.24B

79.23%977.52M

33.90%903.26M

Shareholders' Equity

52.88%1.83B

3.98%1.5B

0.60%1.2B

-16.73%1.44B

-53.06%1.19B

-29.82%1.73B

14.89%2.53B

15.99%2.47B

24.36%2.2B

12.00%2.13B

Total equity

52.88%1.83B

3.98%1.5B

0.60%1.2B

-16.73%1.44B

-53.06%1.19B

-29.82%1.73B

14.89%2.53B

15.99%2.47B

24.36%2.2B

12.00%2.13B

Total equity and total liabilities

25.31%10.18B

8.65%7.69B

0.88%8.12B

-8.42%7.08B

-6.09%8.05B

-20.87%7.73B

-27.59%8.57B

-38.40%9.77B

-58.48%11.84B

145.52%15.86B

Currency Unit

HKD

Accounting Standards

HKAS

	(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	30.67%9.38B	10.44%7.01B	-3.10%7.18B	-8.92%6.35B	-4.31%7.41B	-21.81%6.97B	-29.18%7.74B	-41.11%8.92B	-60.75%10.93B	168.21%15.14B
Related party payments receivable	----	----	----	----	----	----	----	----	33.33%4K	--3K
Advance deposits and other receivables	88.34%35.35M	78.21%36.25M	-36.73%18.77M	-44.90%20.34M	99.30%29.66M	25.36%36.91M	-35.48%14.88M	12.98%29.45M	25.23%23.07M	-1.43%26.06M
Withholding and tax receivable	9,144.44%1.66M	-88.19%2.72M	-99.77%18K	149.51%23.01M	3,063.89%7.97M	-57.52%9.22M	1,475.00%252K	2,133.23%21.71M	-95.28%16K	-26.42%972K
Cash and equivalents	0.81%640.01M	8.01%476.61M	58.38%634.89M	-12.54%441.28M	-29.76%400.87M	-3.85%504.53M	-9.50%570.74M	25.39%524.72M	54.83%630.66M	-12.39%418.48M
Financial assets at fair value-current assets	-98.39%1.19M	-97.91%1.08M	26.64%73.66M	-21.87%51.58M	8.82%58.17M	33.16%66.01M	2.15%53.45M	-29.77%49.58M	1,087.09%52.33M	45.44%70.59M
Special items of current assets	-32.30%153K	117.90%353K	-45.01%226K	-82.82%162K	-49.07%411K	--943K	--807K	----	----	--7.79M
Total current assets	27.23%10.06B	9.34%7.53B	0.01%7.91B	-9.27%6.89B	-5.69%7.91B	-20.46%7.59B	-27.97%8.38B	-39.09%9.54B	-58.86%11.64B	152.69%15.66B
Non-current assets
Property, plant and equipment	-46.95%43.84M	-45.04%61.61M	44.83%82.63M	26.42%112.09M	-51.66%57.05M	-34.90%88.67M	56.61%118.02M	27.87%136.2M	-46.97%75.36M	-33.36%106.52M
Advance payment	-82.01%2.48M	-89.00%1.71M	348.75%13.79M	428.05%15.53M	-80.01%3.07M	48.46%2.94M	519.46%15.38M	-48.17%1.98M	-85.49%2.48M	-77.44%3.82M
Intangible assets	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.00%5.78M	0.87%5.78M	0.00%5.78M
Deferred tax assets	-29.86%4.27M	90.35%7.16M	112.68%6.09M	369.54%3.76M	-24.04%2.86M	-55.99%801K	37.96%3.77M	579.10%1.82M	2,361.26%2.73M	119.67%268K
Other illiquid assets	-43.39%59.43M	53.87%85M	41.12%104.98M	32.01%55.24M	63.44%74.39M	-47.68%41.84M	-56.19%45.51M	1.98%79.98M	111.83%103.88M	0.92%78.43M
Total non-current assets	-45.70%115.8M	-16.19%161.25M	48.97%213.27M	37.40%192.41M	-24.04%143.16M	-38.37%140.04M	-4.93%188.46M	16.62%227.2M	-7.41%198.22M	-25.18%194.82M
Total assets	25.31%10.18B	8.65%7.69B	0.88%8.12B	-8.42%7.08B	-6.09%8.05B	-20.87%7.73B	-27.59%8.57B	-38.40%9.77B	-58.48%11.84B	145.52%15.86B
Liabilities
Current liabilities
Accounts payable	-29.22%2.59B	-2.24%1.66B	132.53%3.67B	16.29%1.7B	-1.61%1.58B	-24.50%1.46B	-9.10%1.6B	-5.92%1.94B	15.71%1.76B	58.41%2.06B
Tax payable	334.30%54.01M	1,001.13%16.51M	7.10%12.44M	-77.69%1.5M	-22.88%11.61M	94.05%6.72M	-86.49%15.06M	-94.01%3.46M	89.13%111.48M	974.08%57.76M
Other payables and accrued expenses	19.91%79.12M	77.47%84.47M	22.03%65.98M	-7.85%47.6M	-26.51%54.07M	-39.86%51.65M	-26.31%73.57M	-16.96%85.88M	15.00%99.84M	58.93%103.42M
Bank loans and overdrafts	80.22%5.59B	15.76%4.37B	-40.18%3.1B	-14.38%3.78B	21.76%5.18B	-14.59%4.41B	-44.17%4.26B	-54.86%5.16B	-67.93%7.62B	300.03%11.44B
Financial lease liabilities-current liabilities	-43.76%28.12M	-2.21%49.67M	60.85%50.01M	-6.50%50.79M	-43.02%31.09M	0.25%54.32M	54.95%54.57M	-11.38%54.19M	-41.19%35.22M	2.17%61.14M
Total current liabilities	21.01%8.34B	10.89%6.19B	0.57%6.89B	-6.82%5.58B	14.23%6.85B	-17.38%5.99B	-37.69%6B	-47.19%7.25B	-63.93%9.63B	205.53%13.72B
Net current assets	69.46%1.72B	2.73%1.34B	-3.67%1.01B	-18.39%1.31B	-55.82%1.05B	-30.17%1.6B	18.56%2.38B	18.13%2.3B	25.57%2.01B	13.79%1.94B
Total assets less current liabilities	49.46%1.84B	0.30%1.51B	2.63%1.23B	-13.91%1.5B	-53.49%1.2B	-30.91%1.74B	16.45%2.57B	17.99%2.52B	21.68%2.21B	8.64%2.14B
Non-current liabilities
Financial lease liabilities-non-current liabilities	-75.45%6.07M	-93.46%3.21M	289.32%24.72M	474.72%49.11M	-80.43%6.35M	-83.34%8.55M	893.42%32.45M	681.48%51.3M	-90.50%3.27M	-88.89%6.57M
Special items of non-current liabilities	-91.81%580K	-93.00%535K	512.27%7.08M	1,156.58%7.64M	-83.56%1.16M	-23.43%608K	615.97%7.04M	-44.51%794K	-87.37%983K	-80.23%1.43M
Total non-current liabilities	-79.09%6.65M	-93.39%3.75M	323.68%31.81M	520.02%56.75M	-80.99%7.51M	-82.43%9.15M	829.23%39.48M	551.55%52.1M	-90.02%4.25M	-87.95%8M
Total liabilities	20.55%8.35B	9.84%6.19B	0.93%6.93B	-6.02%5.63B	13.60%6.86B	-17.85%5.99B	-37.31%6.04B	-46.84%7.3B	-63.97%9.63B	201.26%13.73B
Total assets less total liabilities	52.88%1.83B	3.98%1.5B	0.60%1.2B	-16.73%1.44B	-53.06%1.19B	-29.82%1.73B	14.89%2.53B	15.99%2.47B	24.36%2.2B	12.00%2.13B
Total equity and non-current liabilities	49.46%1.84B	0.30%1.51B	2.63%1.23B	-13.91%1.5B	-53.49%1.2B	-30.91%1.74B	16.45%2.57B	17.99%2.52B	21.68%2.21B	8.64%2.14B
Equity
Share capital	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M	0.00%509.19M
Share premium	0.00%388.02M	0.00%388.02M	0.00%388.02M	-47.42%388.02M	-47.42%388.02M	0.00%738.02M	0.00%738.02M	0.00%738.02M	0.00%738.02M	0.00%738.02M
Exchange reserve	----	----	----	----	----	593.75%333K	233.58%457K	-76.59%48K	-61.30%137K	-58.84%205K
Other reserves	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M	0.00%-20M
Retained profit	198.30%951.51M	10.14%624.59M	2.29%318.98M	11.88%567.07M	-76.11%311.85M	-59.26%506.87M	33.55%1.31B	37.74%1.24B	79.23%977.52M	33.90%903.26M
Shareholders' Equity	52.88%1.83B	3.98%1.5B	0.60%1.2B	-16.73%1.44B	-53.06%1.19B	-29.82%1.73B	14.89%2.53B	15.99%2.47B	24.36%2.2B	12.00%2.13B
Total equity	52.88%1.83B	3.98%1.5B	0.60%1.2B	-16.73%1.44B	-53.06%1.19B	-29.82%1.73B	14.89%2.53B	15.99%2.47B	24.36%2.2B	12.00%2.13B
Total equity and total liabilities	25.31%10.18B	8.65%7.69B	0.88%8.12B	-8.42%7.08B	-6.09%8.05B	-20.87%7.73B	-27.59%8.57B	-38.40%9.77B	-58.48%11.84B	145.52%15.86B
Currency Unit	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD	HKD
Accounting Standards	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS	HKAS

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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