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NPE HOLDINGS (02326)

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  • 0.010
  • 0.0000.00%
Trading May 6 09:00 CST
210.84MMarket Cap-5.00P/E (TTM)

NPE HOLDINGS (02326) Balance Sheet

All
YOY yoy
Hide blank lines yoy
(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
-16.48%34.22M
61.12%41.86M
56.25%40.97M
-42.85%25.98M
-29.91%26.22M
-21.02%45.46M
-27.61%37.41M
84.02%57.55M
60.45%51.69M
-11.85%31.28M
Accounts receivable
202.84%141.96M
-21.95%115.5M
-95.98%46.88M
-89.31%147.97M
88.59%1.17B
1,298.76%1.38B
351.28%618.25M
-80.95%98.92M
-66.64%137M
58.54%519.26M
Advance deposits and other receivables
-8.02%285.79M
-5.55%297.92M
7.02%310.7M
-2.27%315.41M
-12.51%290.32M
-20.13%322.73M
-10.15%331.84M
12.53%404.08M
9.55%369.33M
110.90%359.1M
Cash and equivalents
5.02%6.37M
-51.81%3.13M
-4.60%6.06M
-13.66%6.5M
97.60%6.35M
-16.48%7.53M
-30.80%3.22M
19.95%9.02M
-27.27%4.65M
23.39%7.52M
Total current assets
15.75%468.33M
-7.55%458.41M
-72.82%404.61M
-71.82%495.87M
50.28%1.49B
208.89%1.76B
76.08%990.71M
-37.90%569.57M
-28.45%562.66M
20.45%917.16M
Non-current assets
Property, plant and equipment
-13.34%35.77M
0.98%27.91M
54.10%41.28M
-6.17%27.63M
-4.55%26.79M
-6.83%29.45M
-6.18%28.06M
-0.60%31.61M
-10.47%29.91M
-13.53%31.8M
Deferred tax assets
0.00%39K
0.00%39K
0.00%39K
0.00%39K
-2.50%39K
-2.50%39K
-2.44%40K
-2.44%40K
-2.38%41K
-6.82%41K
Special items of non-current assets
-27.36%17.87M
-27.82%17.34M
--24.61M
--24.02M
----
----
----
----
----
----
Total non-current assets
-24.02%57.12M
-22.56%49.94M
78.41%75.18M
40.79%64.49M
-9.59%42.14M
-17.39%45.81M
-17.05%46.61M
-8.52%55.45M
-7.11%56.19M
33.33%60.61M
Total assets
9.52%525.46M
-9.28%508.35M
-68.66%479.79M
-68.96%560.36M
47.59%1.53B
188.82%1.81B
67.62%1.04B
-36.08%625.02M
-26.93%618.85M
21.18%977.77M
Liabilities
Current liabilities
Accounts payable
885.63%114.2M
19.33%88.48M
-98.88%11.59M
-94.21%74.15M
100.98%1.03B
2,692.37%1.28B
1,179.09%512.85M
-88.81%45.84M
-86.90%40.1M
58.27%409.57M
Tax payable
-50.17%1.81M
-33.98%2.35M
17.15%3.63M
8.04%3.56M
39.13%3.1M
11.20%3.3M
-57.80%2.23M
-42.86%2.96M
94.87%5.28M
30.26%5.19M
Other payables and accrued expenses
-14.18%34.46M
-19.65%41.8M
23.28%40.15M
66.59%52.03M
-24.62%32.57M
-16.61%31.23M
10.38%43.2M
4.69%37.45M
23.86%39.14M
58.31%35.77M
Financial lease liabilities-current liabilities
----
----
-13.71%4.48M
35.95%1.63M
305.31%5.19M
12.51%1.2M
-31.93%1.28M
-23.69%1.06M
-41.70%1.88M
85.24%1.39M
Total current liabilities
151.42%150.46M
0.97%132.63M
-94.42%59.84M
-90.02%131.36M
91.50%1.07B
1,406.84%1.32B
547.69%559.56M
-80.68%87.32M
-74.86%86.39M
40.76%451.92M
Net current assets
-7.80%317.87M
-10.63%325.78M
-17.38%344.77M
-17.83%364.51M
-3.22%417.29M
-8.01%443.63M
-9.47%431.15M
3.66%482.26M
7.57%476.27M
5.65%465.24M
Total assets less current liabilities
-10.70%375M
-12.42%375.72M
-8.59%419.95M
-12.35%429M
-3.84%459.43M
-8.98%489.43M
-10.27%477.76M
2.25%537.7M
5.80%532.46M
8.24%525.85M
Non-current liabilities
Financial lease liabilities-non-current liabilities
----
----
----
-51.79%2.55M
-55.90%6.15M
-66.09%5.29M
-32.87%13.96M
-23.64%15.61M
1.56%20.79M
--20.44M
Deferred tax liability
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
0.00%66K
Total non-current liabilities
0.00%66K
-97.48%66K
-98.94%66K
-51.15%2.62M
-55.64%6.22M
-65.82%5.36M
-32.76%14.02M
-23.56%15.68M
1.56%20.86M
30,974.24%20.51M
Total liabilities
151.25%150.53M
-0.95%132.7M
-94.44%59.91M
-89.86%133.98M
87.91%1.08B
1,182.69%1.32B
434.82%573.59M
-78.20%103M
-70.55%107.25M
47.12%472.43M
Total assets less total liabilities
-10.71%374.93M
-11.90%375.65M
-7.35%419.88M
-11.92%426.38M
-2.27%453.21M
-7.27%484.07M
-9.36%463.74M
3.30%522.02M
5.98%511.6M
4.03%505.34M
Total equity and non-current liabilities
-10.70%375M
-12.42%375.72M
-8.59%419.95M
-12.35%429M
-3.84%459.43M
-8.98%489.43M
-10.27%477.76M
2.25%537.7M
5.80%532.46M
8.24%525.85M
Equity
Share capital
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
0.00%4.22M
Reserve
-10.54%380.23M
-11.72%380.85M
-7.23%425.03M
-11.77%431.41M
-2.22%458.13M
-7.19%488.99M
-9.26%468.52M
3.32%526.86M
6.02%516.32M
4.10%509.95M
Shareholders' Equity
-10.44%384.45M
-11.61%385.07M
-7.16%429.24M
-11.67%435.63M
-2.20%462.35M
-7.13%493.21M
-9.18%472.74M
3.29%531.08M
5.97%520.53M
4.07%514.17M
Non-controlling interest
-1.64%-9.52M
-1.75%-9.41M
-2.37%-9.36M
-1.28%-9.25M
-1.64%-9.15M
-0.89%-9.13M
-0.73%-9M
-2.47%-9.05M
-4.96%-8.93M
-6.20%-8.84M
Total equity
-10.71%374.93M
-11.90%375.65M
-7.35%419.88M
-11.92%426.38M
-2.27%453.21M
-7.27%484.07M
-9.36%463.74M
3.30%522.02M
5.98%511.6M
4.03%505.34M
Total equity and total liabilities
9.52%525.46M
-9.28%508.35M
-68.66%479.79M
-68.96%560.36M
47.59%1.53B
188.82%1.81B
67.62%1.04B
-36.08%625.02M
-26.93%618.85M
21.18%977.77M
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
--
KPMG (Hong Kong) Limited
--
KPMG (Hong Kong) Limited
--
KPMG (Hong Kong) Limited
--
KPMG (Hong Kong) Limited
--
KPMG (Hong Kong) 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 -16.48%34.22M61.12%41.86M56.25%40.97M-42.85%25.98M-29.91%26.22M-21.02%45.46M-27.61%37.41M84.02%57.55M60.45%51.69M-11.85%31.28M
Accounts receivable 202.84%141.96M-21.95%115.5M-95.98%46.88M-89.31%147.97M88.59%1.17B1,298.76%1.38B351.28%618.25M-80.95%98.92M-66.64%137M58.54%519.26M
Advance deposits and other receivables -8.02%285.79M-5.55%297.92M7.02%310.7M-2.27%315.41M-12.51%290.32M-20.13%322.73M-10.15%331.84M12.53%404.08M9.55%369.33M110.90%359.1M
Cash and equivalents 5.02%6.37M-51.81%3.13M-4.60%6.06M-13.66%6.5M97.60%6.35M-16.48%7.53M-30.80%3.22M19.95%9.02M-27.27%4.65M23.39%7.52M
Total current assets 15.75%468.33M-7.55%458.41M-72.82%404.61M-71.82%495.87M50.28%1.49B208.89%1.76B76.08%990.71M-37.90%569.57M-28.45%562.66M20.45%917.16M
Non-current assets
Property, plant and equipment -13.34%35.77M0.98%27.91M54.10%41.28M-6.17%27.63M-4.55%26.79M-6.83%29.45M-6.18%28.06M-0.60%31.61M-10.47%29.91M-13.53%31.8M
Deferred tax assets 0.00%39K0.00%39K0.00%39K0.00%39K-2.50%39K-2.50%39K-2.44%40K-2.44%40K-2.38%41K-6.82%41K
Special items of non-current assets -27.36%17.87M-27.82%17.34M--24.61M--24.02M------------------------
Total non-current assets -24.02%57.12M-22.56%49.94M78.41%75.18M40.79%64.49M-9.59%42.14M-17.39%45.81M-17.05%46.61M-8.52%55.45M-7.11%56.19M33.33%60.61M
Total assets 9.52%525.46M-9.28%508.35M-68.66%479.79M-68.96%560.36M47.59%1.53B188.82%1.81B67.62%1.04B-36.08%625.02M-26.93%618.85M21.18%977.77M
Liabilities
Current liabilities
Accounts payable 885.63%114.2M19.33%88.48M-98.88%11.59M-94.21%74.15M100.98%1.03B2,692.37%1.28B1,179.09%512.85M-88.81%45.84M-86.90%40.1M58.27%409.57M
Tax payable -50.17%1.81M-33.98%2.35M17.15%3.63M8.04%3.56M39.13%3.1M11.20%3.3M-57.80%2.23M-42.86%2.96M94.87%5.28M30.26%5.19M
Other payables and accrued expenses -14.18%34.46M-19.65%41.8M23.28%40.15M66.59%52.03M-24.62%32.57M-16.61%31.23M10.38%43.2M4.69%37.45M23.86%39.14M58.31%35.77M
Financial lease liabilities-current liabilities ---------13.71%4.48M35.95%1.63M305.31%5.19M12.51%1.2M-31.93%1.28M-23.69%1.06M-41.70%1.88M85.24%1.39M
Total current liabilities 151.42%150.46M0.97%132.63M-94.42%59.84M-90.02%131.36M91.50%1.07B1,406.84%1.32B547.69%559.56M-80.68%87.32M-74.86%86.39M40.76%451.92M
Net current assets -7.80%317.87M-10.63%325.78M-17.38%344.77M-17.83%364.51M-3.22%417.29M-8.01%443.63M-9.47%431.15M3.66%482.26M7.57%476.27M5.65%465.24M
Total assets less current liabilities -10.70%375M-12.42%375.72M-8.59%419.95M-12.35%429M-3.84%459.43M-8.98%489.43M-10.27%477.76M2.25%537.7M5.80%532.46M8.24%525.85M
Non-current liabilities
Financial lease liabilities-non-current liabilities -------------51.79%2.55M-55.90%6.15M-66.09%5.29M-32.87%13.96M-23.64%15.61M1.56%20.79M--20.44M
Deferred tax liability 0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K0.00%66K
Total non-current liabilities 0.00%66K-97.48%66K-98.94%66K-51.15%2.62M-55.64%6.22M-65.82%5.36M-32.76%14.02M-23.56%15.68M1.56%20.86M30,974.24%20.51M
Total liabilities 151.25%150.53M-0.95%132.7M-94.44%59.91M-89.86%133.98M87.91%1.08B1,182.69%1.32B434.82%573.59M-78.20%103M-70.55%107.25M47.12%472.43M
Total assets less total liabilities -10.71%374.93M-11.90%375.65M-7.35%419.88M-11.92%426.38M-2.27%453.21M-7.27%484.07M-9.36%463.74M3.30%522.02M5.98%511.6M4.03%505.34M
Total equity and non-current liabilities -10.70%375M-12.42%375.72M-8.59%419.95M-12.35%429M-3.84%459.43M-8.98%489.43M-10.27%477.76M2.25%537.7M5.80%532.46M8.24%525.85M
Equity
Share capital 0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M0.00%4.22M
Reserve -10.54%380.23M-11.72%380.85M-7.23%425.03M-11.77%431.41M-2.22%458.13M-7.19%488.99M-9.26%468.52M3.32%526.86M6.02%516.32M4.10%509.95M
Shareholders' Equity -10.44%384.45M-11.61%385.07M-7.16%429.24M-11.67%435.63M-2.20%462.35M-7.13%493.21M-9.18%472.74M3.29%531.08M5.97%520.53M4.07%514.17M
Non-controlling interest -1.64%-9.52M-1.75%-9.41M-2.37%-9.36M-1.28%-9.25M-1.64%-9.15M-0.89%-9.13M-0.73%-9M-2.47%-9.05M-4.96%-8.93M-6.20%-8.84M
Total equity -10.71%374.93M-11.90%375.65M-7.35%419.88M-11.92%426.38M-2.27%453.21M-7.27%484.07M-9.36%463.74M3.30%522.02M5.98%511.6M4.03%505.34M
Total equity and total liabilities 9.52%525.46M-9.28%508.35M-68.66%479.79M-68.96%560.36M47.59%1.53B188.82%1.81B67.62%1.04B-36.08%625.02M-26.93%618.85M21.18%977.77M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Audit Opinions --Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion--Unqualified Opinion
Auditor --KPMG (Hong Kong) Limited--KPMG (Hong Kong) Limited--KPMG (Hong Kong) Limited--KPMG (Hong Kong) Limited--KPMG (Hong Kong) 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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