CHING LEE (03728) Balance Sheet

0.062
0.0000.00%

Market Closed May 6 13:52 CST

62.81MMarket Cap7.75P/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

41.46%173.93M

54.85%121.1M

64.61%122.95M

-17.10%78.21M

-15.70%74.69M

68.12%94.33M

7.96%88.6M

10.23%56.11M

-26.26%82.07M

-45.37%50.9M

Related party payments receivable

2.23%6.86M

2.29%6.71M

2.44%6.71M

2.50%6.56M

2.44%6.55M

0.09%6.4M

-48.90%6.4M

-48.56%6.4M

-15.15%12.52M

-16.61%12.44M

Withholding and tax receivable

-90.68%22K

----

--236K

----

44.03%1.89M

--1.32M

212.35%1.32M

Cash and equivalents

1.75%65.02M

16.52%50.11M

69.64%63.91M

-24.55%43.01M

39.50%37.67M

109.14%57M

63.51%27.01M

-53.45%27.26M

-81.26%16.52M

3.46%58.55M

Secured deposit

----

0.00%25M

-0.85%25M

-0.84%25M

0.01%25.21M

0.62%25.21M

Financial assets at fair value-current assets

----

--368K

----

Total current assets

0.47%561.77M

9.01%554.49M

14.74%559.16M

0.50%508.65M

33.78%487.33M

95.32%506.12M

6.14%364.27M

-28.33%259.13M

-25.24%343.21M

-21.34%361.56M

Non-current assets

Property, plant and equipment

2.92%31.9M

-2.54%31.26M

-5.35%30.99M

-6.63%32.08M

-2.46%32.75M

-1.02%34.36M

-8.64%33.57M

-11.29%34.71M

-13.76%36.75M

-5.20%39.13M

Investment property

--7.52M

--7.69M

----

Advance payment

----

1,034.53%2.53M

----

--223K

----

--2.43M

----

Prepaid rent-non-current assets

1,034.53%2.53M

----

-14.89%223K

----

--262K

----

-13.19%125K

-14.58%123K

Associated company interest

-8.83%13.3M

-9.96%13.26M

1.18%14.59M

3.68%14.73M

7.75%14.42M

11.99%14.2M

-11.15%13.38M

-13.54%12.68M

5.87%15.06M

-1.81%14.67M

Financial assets at fair value-non-current assets

-4.98%23.17M

-5.01%23.01M

-7.65%24.38M

-8.25%24.23M

-16.70%26.4M

187.08%26.4M

331.66%31.7M

25.23%9.2M

61.03%7.34M

61.05%7.34M

Intangible assets

21.52%960K

0.00%790K

Deferred tax assets

-30.91%114K

-31.52%113K

-40.86%165K

-57.36%165K

-90.16%279K

-86.49%387K

683.43%2.84M

919.22%2.86M

--362K

--281K

Total non-current assets

11.74%79.5M

8.93%78.66M

-5.01%71.15M

-5.49%72.21M

-8.97%74.9M

21.90%76.4M

36.16%82.28M

0.55%62.67M

-3.05%60.43M

1.02%62.33M

Total assets

1.74%641.26M

9.00%633.15M

12.11%630.31M

-0.28%580.86M

25.91%562.24M

81.02%582.52M

10.63%446.55M

-24.08%321.8M

-22.59%403.64M

-18.70%423.89M

Liabilities

Current liabilities

Accounts payable

21.29%353.16M

29.04%354.39M

9.92%291.18M

-12.39%274.63M

44.03%264.9M

125.80%313.47M

-9.08%183.92M

-31.14%138.83M

-7.87%202.29M

-15.20%201.6M

Tax payable

-57.81%594K

-13.73%660K

34.87%1.41M

488.46%765K

--1.04M

--130K

----

Bank loans and overdrafts

-26.27%137.45M

-20.16%131.06M

19.20%186.41M

19.97%164.16M

7.31%156.39M

99.84%136.83M

81.93%145.73M

-23.52%68.47M

-48.73%80.1M

-41.27%89.53M

Financial lease liabilities-current liabilities

23.25%1.89M

20.99%1.55M

11.02%1.53M

-26.23%1.28M

27.33%1.38M

36.41%1.73M

17.85%1.08M

-38.25%1.27M

-43.45%919K

-9.51%2.06M

Total current liabilities

0.28%499.9M

9.41%494.97M

13.00%498.51M

-2.47%452.41M

29.76%441.17M

114.15%463.84M

17.96%340M

-26.89%216.6M

-25.43%288.22M

-25.32%296.25M

Net current assets

2.01%61.87M

5.81%59.52M

31.38%60.65M

33.06%56.25M

90.24%46.16M

-0.59%42.27M

-55.87%24.27M

-34.89%42.52M

-24.26%54.98M

3.67%65.31M

Total assets less current liabilities

7.26%141.36M

7.57%138.17M

8.86%131.79M

8.24%128.46M

13.63%121.06M

12.81%118.68M

-7.68%106.55M

-17.58%105.2M

-14.46%115.41M

2.36%127.64M

Non-current liabilities

Financial lease liabilities-non-current liabilities

162.05%794K

-34.88%476K

-71.42%303K

-57.65%731K

256.90%1.06M

274.40%1.73M

-83.54%297K

-72.99%461K

-43.89%1.8M

-51.83%1.71M

Deferred tax liability

----

--28K

----

Provision-non-current liabilities

39.33%999K

41.84%1.02M

--717K

9.47%717K

----

--655K

----

Total non-current liabilities

75.78%1.79M

3.11%1.49M

-6.25%1.02M

-39.19%1.45M

266.33%1.09M

416.49%2.38M

-83.54%297K

-72.99%461K

-46.25%1.8M

-54.10%1.71M

Total liabilities

0.43%501.69M

9.39%496.46M

12.95%499.53M

-2.65%453.85M

29.96%442.26M

114.79%466.22M

17.33%340.3M

-27.15%217.06M

-25.61%290.03M

-25.58%297.96M

Total assets less total liabilities

6.73%139.57M

7.62%136.68M

9.00%130.77M

9.21%127.01M

12.92%119.98M

11.04%116.3M

-6.48%106.25M

-16.83%104.74M

-13.65%113.61M

4.09%125.94M

Total equity and non-current liabilities

7.26%141.36M

7.57%138.17M

8.86%131.79M

8.24%128.46M

13.63%121.06M

12.81%118.68M

-7.68%106.55M

-17.58%105.2M

-14.46%115.41M

2.36%127.64M

Equity

Share capital

0.00%10.13M

Reserve

7.29%129.44M

8.28%126.55M

9.83%120.64M

10.09%116.88M

14.28%109.85M

12.22%106.17M

-7.11%96.12M

-18.31%94.61M

-14.79%103.48M

4.47%115.81M

Shareholders' Equity

6.73%139.57M

7.62%136.68M

9.00%130.77M

9.21%127.01M

12.92%119.98M

11.04%116.3M

-6.48%106.25M

-16.83%104.74M

-13.65%113.61M

4.09%125.94M

Total equity

6.73%139.57M

7.62%136.68M

9.00%130.77M

9.21%127.01M

12.92%119.98M

11.04%116.3M

-6.48%106.25M

-16.83%104.74M

-13.65%113.61M

4.09%125.94M

Total equity and total liabilities

1.74%641.26M

9.00%633.15M

12.11%630.31M

-0.28%580.86M

25.91%562.24M

81.02%582.52M

10.63%446.55M

-24.08%321.8M

-22.59%403.64M

-18.70%423.89M

Currency Unit

HKD

Accounting Standards

HKAS

Audit Opinions

Unqualified Opinion

Auditor

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
Accounts receivable	41.46%173.93M	54.85%121.1M	64.61%122.95M	-17.10%78.21M	-15.70%74.69M	68.12%94.33M	7.96%88.6M	10.23%56.11M	-26.26%82.07M	-45.37%50.9M
Related party payments receivable	2.23%6.86M	2.29%6.71M	2.44%6.71M	2.50%6.56M	2.44%6.55M	0.09%6.4M	-48.90%6.4M	-48.56%6.4M	-15.15%12.52M	-16.61%12.44M
Withholding and tax receivable	-90.68%22K	----	--236K	----	----	----	44.03%1.89M	44.03%1.89M	--1.32M	212.35%1.32M
Cash and equivalents	1.75%65.02M	16.52%50.11M	69.64%63.91M	-24.55%43.01M	39.50%37.67M	109.14%57M	63.51%27.01M	-53.45%27.26M	-81.26%16.52M	3.46%58.55M
Secured deposit	----	----	----	0.00%25M	-0.85%25M	-0.84%25M	0.01%25.21M	0.01%25.21M	0.01%25.21M	0.62%25.21M
Financial assets at fair value-current assets	----	----	----	----	--368K	--368K	----	----	----	----
Total current assets	0.47%561.77M	9.01%554.49M	14.74%559.16M	0.50%508.65M	33.78%487.33M	95.32%506.12M	6.14%364.27M	-28.33%259.13M	-25.24%343.21M	-21.34%361.56M
Non-current assets
Property, plant and equipment	2.92%31.9M	-2.54%31.26M	-5.35%30.99M	-6.63%32.08M	-2.46%32.75M	-1.02%34.36M	-8.64%33.57M	-11.29%34.71M	-13.76%36.75M	-5.20%39.13M
Investment property	--7.52M	--7.69M	----	----	----	----	----	----	----	----
Advance payment	----	1,034.53%2.53M	----	--223K	----	----	----	--2.43M	----	----
Prepaid rent-non-current assets	1,034.53%2.53M	----	-14.89%223K	----	--262K	--262K	----	----	-13.19%125K	-14.58%123K
Associated company interest	-8.83%13.3M	-9.96%13.26M	1.18%14.59M	3.68%14.73M	7.75%14.42M	11.99%14.2M	-11.15%13.38M	-13.54%12.68M	5.87%15.06M	-1.81%14.67M
Financial assets at fair value-non-current assets	-4.98%23.17M	-5.01%23.01M	-7.65%24.38M	-8.25%24.23M	-16.70%26.4M	187.08%26.4M	331.66%31.7M	25.23%9.2M	61.03%7.34M	61.05%7.34M
Intangible assets	21.52%960K	0.00%790K	0.00%790K	0.00%790K	0.00%790K	0.00%790K	0.00%790K	0.00%790K	0.00%790K	0.00%790K
Deferred tax assets	-30.91%114K	-31.52%113K	-40.86%165K	-57.36%165K	-90.16%279K	-86.49%387K	683.43%2.84M	919.22%2.86M	--362K	--281K
Total non-current assets	11.74%79.5M	8.93%78.66M	-5.01%71.15M	-5.49%72.21M	-8.97%74.9M	21.90%76.4M	36.16%82.28M	0.55%62.67M	-3.05%60.43M	1.02%62.33M
Total assets	1.74%641.26M	9.00%633.15M	12.11%630.31M	-0.28%580.86M	25.91%562.24M	81.02%582.52M	10.63%446.55M	-24.08%321.8M	-22.59%403.64M	-18.70%423.89M
Liabilities
Current liabilities
Accounts payable	21.29%353.16M	29.04%354.39M	9.92%291.18M	-12.39%274.63M	44.03%264.9M	125.80%313.47M	-9.08%183.92M	-31.14%138.83M	-7.87%202.29M	-15.20%201.6M
Tax payable	-57.81%594K	-13.73%660K	34.87%1.41M	488.46%765K	--1.04M	--130K	----	----	----	----
Bank loans and overdrafts	-26.27%137.45M	-20.16%131.06M	19.20%186.41M	19.97%164.16M	7.31%156.39M	99.84%136.83M	81.93%145.73M	-23.52%68.47M	-48.73%80.1M	-41.27%89.53M
Financial lease liabilities-current liabilities	23.25%1.89M	20.99%1.55M	11.02%1.53M	-26.23%1.28M	27.33%1.38M	36.41%1.73M	17.85%1.08M	-38.25%1.27M	-43.45%919K	-9.51%2.06M
Total current liabilities	0.28%499.9M	9.41%494.97M	13.00%498.51M	-2.47%452.41M	29.76%441.17M	114.15%463.84M	17.96%340M	-26.89%216.6M	-25.43%288.22M	-25.32%296.25M
Net current assets	2.01%61.87M	5.81%59.52M	31.38%60.65M	33.06%56.25M	90.24%46.16M	-0.59%42.27M	-55.87%24.27M	-34.89%42.52M	-24.26%54.98M	3.67%65.31M
Total assets less current liabilities	7.26%141.36M	7.57%138.17M	8.86%131.79M	8.24%128.46M	13.63%121.06M	12.81%118.68M	-7.68%106.55M	-17.58%105.2M	-14.46%115.41M	2.36%127.64M
Non-current liabilities
Financial lease liabilities-non-current liabilities	162.05%794K	-34.88%476K	-71.42%303K	-57.65%731K	256.90%1.06M	274.40%1.73M	-83.54%297K	-72.99%461K	-43.89%1.8M	-51.83%1.71M
Deferred tax liability	----	----	----	----	--28K	----	----	----	----	----
Provision-non-current liabilities	39.33%999K	41.84%1.02M	--717K	9.47%717K	----	--655K	----	----	----	----
Total non-current liabilities	75.78%1.79M	3.11%1.49M	-6.25%1.02M	-39.19%1.45M	266.33%1.09M	416.49%2.38M	-83.54%297K	-72.99%461K	-46.25%1.8M	-54.10%1.71M
Total liabilities	0.43%501.69M	9.39%496.46M	12.95%499.53M	-2.65%453.85M	29.96%442.26M	114.79%466.22M	17.33%340.3M	-27.15%217.06M	-25.61%290.03M	-25.58%297.96M
Total assets less total liabilities	6.73%139.57M	7.62%136.68M	9.00%130.77M	9.21%127.01M	12.92%119.98M	11.04%116.3M	-6.48%106.25M	-16.83%104.74M	-13.65%113.61M	4.09%125.94M
Total equity and non-current liabilities	7.26%141.36M	7.57%138.17M	8.86%131.79M	8.24%128.46M	13.63%121.06M	12.81%118.68M	-7.68%106.55M	-17.58%105.2M	-14.46%115.41M	2.36%127.64M
Equity
Share capital	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M	0.00%10.13M
Reserve	7.29%129.44M	8.28%126.55M	9.83%120.64M	10.09%116.88M	14.28%109.85M	12.22%106.17M	-7.11%96.12M	-18.31%94.61M	-14.79%103.48M	4.47%115.81M
Shareholders' Equity	6.73%139.57M	7.62%136.68M	9.00%130.77M	9.21%127.01M	12.92%119.98M	11.04%116.3M	-6.48%106.25M	-16.83%104.74M	-13.65%113.61M	4.09%125.94M
Total equity	6.73%139.57M	7.62%136.68M	9.00%130.77M	9.21%127.01M	12.92%119.98M	11.04%116.3M	-6.48%106.25M	-16.83%104.74M	-13.65%113.61M	4.09%125.94M
Total equity and total liabilities	1.74%641.26M	9.00%633.15M	12.11%630.31M	-0.28%580.86M	25.91%562.24M	81.02%582.52M	10.63%446.55M	-24.08%321.8M	-22.59%403.64M	-18.70%423.89M
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

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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