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LIFE CONCEPTS (08056)

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  • 0.120
  • -0.002-1.64%
Market Closed Jan 23 15:59 CST
13.61MMarket Cap0.29P/E (TTM)

LIFE CONCEPTS (08056) 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
88.38%454K
162.95%731K
-61.00%241K
-54.87%278K
-42.19%618K
-46.62%616K
-48.08%1.07M
-54.64%1.15M
-25.43%2.06M
-31.09%2.54M
Accounts receivable
9.35%30.49M
8.78%34.43M
-3.97%27.88M
29.66%31.65M
-0.11%29.04M
-5.50%24.41M
26.27%29.07M
78.27%25.84M
11.16%23.02M
30.44%14.49M
Related party payments receivable
----
----
----
----
----
----
----
----
----
--640K
Withholding and tax receivable
----
----
51.36%389K
28.94%401K
0.00%257K
-67.64%311K
-83.14%257K
-73.12%961K
-71.79%1.52M
254.31%3.58M
Cash and equivalents
436.96%1.98M
-87.27%171K
-83.47%368K
-39.34%1.34M
-11.31%2.23M
-12.21%2.21M
-38.33%2.51M
-79.32%2.52M
-66.35%4.07M
-54.63%12.19M
Special items of current assets
----
----
----
----
----
----
----
----
--16.2M
----
Total current assets
13.40%40.23M
0.77%40.48M
-15.76%35.48M
6.79%40.17M
0.98%42.12M
-13.17%37.62M
-26.68%41.71M
-9.50%43.32M
34.59%56.89M
2.67%47.87M
Non-current assets
Property, plant and equipment
--2.15M
22,009.09%2.43M
----
-95.94%11K
-68.53%259K
-82.25%271K
-86.48%823K
-82.64%1.53M
-59.77%6.09M
-64.10%8.8M
Advance payment
----
----
-97.46%143K
-97.71%129K
-36.92%5.64M
-37.39%5.64M
-24.77%8.94M
-33.07%9.01M
-36.78%11.89M
-46.78%13.47M
Secured deposits-non-current assets
4.53%69.02M
2.04%67.57M
-5.82%66.03M
-5.86%66.21M
32.03%70.11M
31.14%70.33M
-12.93%53.1M
-16.53%53.63M
98.55%60.98M
2,025.37%64.25M
Intangible assets
----
----
----
----
----
----
-46.34%6.14M
-40.81%7.91M
-50.79%11.44M
-48.73%13.37M
Special items of non-current assets
0.25%15.19M
0.25%15.19M
-4.76%15.15M
-4.76%15.15M
-22.40%15.91M
-46.78%15.91M
-48.82%20.5M
-48.20%29.9M
--40.05M
--57.72M
Total non-current assets
7.65%87.93M
6.67%87.54M
-19.45%81.67M
-19.25%82.07M
-1.45%101.39M
-5.44%101.63M
-32.38%102.89M
-47.12%107.49M
-2.36%152.16M
33.71%203.26M
Total assets
9.39%128.16M
4.73%128.02M
-18.36%117.15M
-12.22%122.24M
-0.75%143.51M
-7.66%139.25M
-30.83%144.6M
-39.95%150.81M
5.52%209.05M
26.42%251.13M
Liabilities
Current liabilities
Accounts payable
-75.16%28.19M
-43.36%29.92M
266.53%113.48M
143.45%52.82M
29.12%30.96M
-1.27%21.7M
-25.72%23.98M
-39.11%21.97M
-25.49%32.28M
-22.60%36.09M
Tax payable
----
-93.06%31K
0.00%447K
0.00%447K
1,177.14%447K
92.67%447K
-90.17%35K
-67.42%232K
199.16%356K
-38.19%712K
Amounts payable to associated parties-current liabilities
-95.10%3.68M
-99.00%1.43M
-53.37%74.98M
-11.42%142.73M
-11.44%160.8M
-9.95%161.13M
14.74%181.57M
2,563.68%178.95M
175.58%158.25M
-71.81%6.72M
Bank loans and overdrafts
----
----
----
----
--27.03M
----
----
--1.23M
--1.2M
----
Financial lease liabilities-current liabilities
261.52%1.62M
235.78%1.56M
-96.25%447K
-96.11%464K
-32.07%11.92M
-30.42%11.92M
-44.01%17.55M
-59.21%17.14M
-32.88%31.34M
-27.37%42.01M
Special items of current liabilities
-3.40%31.07M
-5.72%31.04M
--32.17M
21.41%32.92M
----
23.89%27.12M
-28.46%18.19M
-12.94%21.89M
--25.43M
--25.14M
Total current liabilities
-70.86%64.55M
-72.11%63.98M
-4.33%221.52M
2.99%229.38M
-4.27%231.55M
-8.09%222.71M
-3.23%241.87M
116.62%242.3M
34.85%249.96M
-26.28%111.85M
Net current assets
86.93%-24.32M
87.58%-23.5M
1.79%-186.04M
-2.22%-189.21M
5.36%-189.43M
6.98%-185.09M
-3.67%-200.16M
-210.99%-198.98M
-34.92%-193.07M
39.13%-63.98M
Total assets less current liabilities
160.94%63.6M
159.78%64.05M
-18.55%-104.37M
-28.38%-107.14M
9.49%-88.04M
8.78%-83.46M
-137.80%-97.28M
-165.69%-91.49M
-420.96%-40.91M
196.90%139.28M
Non-current liabilities
Payments payable to related parties-non-current liabilities
--120.96M
--116.5M
----
----
----
----
----
----
----
--157.33M
Financial lease liabilities-non-current liabilities
----
130.90%822K
-96.48%204K
-93.87%356K
-35.31%5.8M
32.87%5.81M
2.39%8.97M
-76.51%4.37M
-65.64%8.76M
-55.05%18.6M
Deferred tax liability
1.69%9.62M
0.01%9.42M
-2.54%9.46M
-3.31%9.41M
-14.75%9.7M
-25.03%9.74M
-8.91%11.38M
2.05%12.99M
337.08%12.5M
286.31%12.73M
Provision-non-current liabilities
----
----
0.00%819K
0.00%819K
-4.10%819K
-47.83%819K
-72.31%854K
-56.02%1.57M
-7.11%3.08M
-8.23%3.57M
Special items of non-current liabilities
----
----
----
----
----
----
----
----
--5.17M
--7.01M
Total non-current liabilities
1,145.81%130.57M
1,096.91%126.74M
-35.80%10.48M
-35.28%10.59M
-23.02%16.33M
-13.55%16.36M
-28.14%21.21M
-90.50%18.93M
-6.84%29.51M
310.32%199.23M
Total liabilities
-15.89%195.13M
-20.52%190.72M
-6.40%232M
0.38%239.97M
-5.78%247.87M
-8.48%239.07M
-5.86%263.08M
-16.03%261.22M
28.76%279.47M
55.32%311.09M
Total assets less total liabilities
41.69%-66.97M
46.74%-62.7M
-10.05%-114.85M
-17.94%-117.73M
11.92%-104.37M
9.60%-99.82M
-68.26%-118.48M
-84.17%-110.42M
-271.93%-70.42M
-3,544.62%-59.95M
Total equity and non-current liabilities
160.94%63.6M
159.78%64.05M
-18.55%-104.37M
-28.38%-107.14M
9.49%-88.04M
8.78%-83.46M
-137.80%-97.28M
-165.69%-91.49M
-420.96%-40.91M
196.90%139.28M
Equity
Share capital
0.00%17.67M
19.49%17.67M
19.49%17.67M
0.00%14.79M
134.63%14.79M
-76.54%14.79M
-90.00%6.3M
0.00%63.04M
0.00%63.04M
0.00%63.04M
Reserve
34.88%-89.63M
38.03%-85.21M
-15.46%-137.64M
-14.81%-137.49M
10.32%-119.21M
34.55%-119.76M
10.05%-132.92M
-32.63%-182.96M
-53.72%-147.77M
-81.87%-137.95M
Shareholders' Equity
40.02%-71.95M
44.96%-67.53M
-14.89%-119.96M
-16.90%-122.7M
17.53%-104.42M
12.47%-104.97M
-49.43%-126.62M
-60.08%-119.93M
-156.07%-84.73M
-484.67%-74.91M
Non-controlling interest
-2.56%4.98M
-2.85%4.84M
10,332.65%5.11M
-3.38%4.98M
-99.40%49K
-45.84%5.15M
-43.19%8.13M
-36.43%9.51M
1.12%14.32M
33.95%14.96M
Total equity
41.69%-66.97M
46.74%-62.7M
-10.05%-114.85M
-17.94%-117.73M
11.92%-104.37M
9.60%-99.82M
-68.26%-118.48M
-84.17%-110.42M
-271.93%-70.42M
-3,544.62%-59.95M
Total equity and total liabilities
9.39%128.16M
4.73%128.02M
-18.36%117.15M
-12.22%122.24M
21.12%143.51M
-7.66%139.25M
-43.32%118.48M
-39.95%150.81M
5.52%209.05M
26.42%251.13M
Currency Unit
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
HKD
Accounting Standards
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
HKAS
Auditor
--
Evergreen (Hong Kong) Certified Public Accountants Limited
--
Evergreen (Hong Kong) Certified Public Accountants Limited
--
Evergreen (Hong Kong) Certified Public Accountants Limited
--
PricewaterhouseCoopers
--
PricewaterhouseCoopers
(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 88.38%454K162.95%731K-61.00%241K-54.87%278K-42.19%618K-46.62%616K-48.08%1.07M-54.64%1.15M-25.43%2.06M-31.09%2.54M
Accounts receivable 9.35%30.49M8.78%34.43M-3.97%27.88M29.66%31.65M-0.11%29.04M-5.50%24.41M26.27%29.07M78.27%25.84M11.16%23.02M30.44%14.49M
Related party payments receivable --------------------------------------640K
Withholding and tax receivable --------51.36%389K28.94%401K0.00%257K-67.64%311K-83.14%257K-73.12%961K-71.79%1.52M254.31%3.58M
Cash and equivalents 436.96%1.98M-87.27%171K-83.47%368K-39.34%1.34M-11.31%2.23M-12.21%2.21M-38.33%2.51M-79.32%2.52M-66.35%4.07M-54.63%12.19M
Special items of current assets ----------------------------------16.2M----
Total current assets 13.40%40.23M0.77%40.48M-15.76%35.48M6.79%40.17M0.98%42.12M-13.17%37.62M-26.68%41.71M-9.50%43.32M34.59%56.89M2.67%47.87M
Non-current assets
Property, plant and equipment --2.15M22,009.09%2.43M-----95.94%11K-68.53%259K-82.25%271K-86.48%823K-82.64%1.53M-59.77%6.09M-64.10%8.8M
Advance payment ---------97.46%143K-97.71%129K-36.92%5.64M-37.39%5.64M-24.77%8.94M-33.07%9.01M-36.78%11.89M-46.78%13.47M
Secured deposits-non-current assets 4.53%69.02M2.04%67.57M-5.82%66.03M-5.86%66.21M32.03%70.11M31.14%70.33M-12.93%53.1M-16.53%53.63M98.55%60.98M2,025.37%64.25M
Intangible assets -------------------------46.34%6.14M-40.81%7.91M-50.79%11.44M-48.73%13.37M
Special items of non-current assets 0.25%15.19M0.25%15.19M-4.76%15.15M-4.76%15.15M-22.40%15.91M-46.78%15.91M-48.82%20.5M-48.20%29.9M--40.05M--57.72M
Total non-current assets 7.65%87.93M6.67%87.54M-19.45%81.67M-19.25%82.07M-1.45%101.39M-5.44%101.63M-32.38%102.89M-47.12%107.49M-2.36%152.16M33.71%203.26M
Total assets 9.39%128.16M4.73%128.02M-18.36%117.15M-12.22%122.24M-0.75%143.51M-7.66%139.25M-30.83%144.6M-39.95%150.81M5.52%209.05M26.42%251.13M
Liabilities
Current liabilities
Accounts payable -75.16%28.19M-43.36%29.92M266.53%113.48M143.45%52.82M29.12%30.96M-1.27%21.7M-25.72%23.98M-39.11%21.97M-25.49%32.28M-22.60%36.09M
Tax payable -----93.06%31K0.00%447K0.00%447K1,177.14%447K92.67%447K-90.17%35K-67.42%232K199.16%356K-38.19%712K
Amounts payable to associated parties-current liabilities -95.10%3.68M-99.00%1.43M-53.37%74.98M-11.42%142.73M-11.44%160.8M-9.95%161.13M14.74%181.57M2,563.68%178.95M175.58%158.25M-71.81%6.72M
Bank loans and overdrafts ------------------27.03M----------1.23M--1.2M----
Financial lease liabilities-current liabilities 261.52%1.62M235.78%1.56M-96.25%447K-96.11%464K-32.07%11.92M-30.42%11.92M-44.01%17.55M-59.21%17.14M-32.88%31.34M-27.37%42.01M
Special items of current liabilities -3.40%31.07M-5.72%31.04M--32.17M21.41%32.92M----23.89%27.12M-28.46%18.19M-12.94%21.89M--25.43M--25.14M
Total current liabilities -70.86%64.55M-72.11%63.98M-4.33%221.52M2.99%229.38M-4.27%231.55M-8.09%222.71M-3.23%241.87M116.62%242.3M34.85%249.96M-26.28%111.85M
Net current assets 86.93%-24.32M87.58%-23.5M1.79%-186.04M-2.22%-189.21M5.36%-189.43M6.98%-185.09M-3.67%-200.16M-210.99%-198.98M-34.92%-193.07M39.13%-63.98M
Total assets less current liabilities 160.94%63.6M159.78%64.05M-18.55%-104.37M-28.38%-107.14M9.49%-88.04M8.78%-83.46M-137.80%-97.28M-165.69%-91.49M-420.96%-40.91M196.90%139.28M
Non-current liabilities
Payments payable to related parties-non-current liabilities --120.96M--116.5M------------------------------157.33M
Financial lease liabilities-non-current liabilities ----130.90%822K-96.48%204K-93.87%356K-35.31%5.8M32.87%5.81M2.39%8.97M-76.51%4.37M-65.64%8.76M-55.05%18.6M
Deferred tax liability 1.69%9.62M0.01%9.42M-2.54%9.46M-3.31%9.41M-14.75%9.7M-25.03%9.74M-8.91%11.38M2.05%12.99M337.08%12.5M286.31%12.73M
Provision-non-current liabilities --------0.00%819K0.00%819K-4.10%819K-47.83%819K-72.31%854K-56.02%1.57M-7.11%3.08M-8.23%3.57M
Special items of non-current liabilities ----------------------------------5.17M--7.01M
Total non-current liabilities 1,145.81%130.57M1,096.91%126.74M-35.80%10.48M-35.28%10.59M-23.02%16.33M-13.55%16.36M-28.14%21.21M-90.50%18.93M-6.84%29.51M310.32%199.23M
Total liabilities -15.89%195.13M-20.52%190.72M-6.40%232M0.38%239.97M-5.78%247.87M-8.48%239.07M-5.86%263.08M-16.03%261.22M28.76%279.47M55.32%311.09M
Total assets less total liabilities 41.69%-66.97M46.74%-62.7M-10.05%-114.85M-17.94%-117.73M11.92%-104.37M9.60%-99.82M-68.26%-118.48M-84.17%-110.42M-271.93%-70.42M-3,544.62%-59.95M
Total equity and non-current liabilities 160.94%63.6M159.78%64.05M-18.55%-104.37M-28.38%-107.14M9.49%-88.04M8.78%-83.46M-137.80%-97.28M-165.69%-91.49M-420.96%-40.91M196.90%139.28M
Equity
Share capital 0.00%17.67M19.49%17.67M19.49%17.67M0.00%14.79M134.63%14.79M-76.54%14.79M-90.00%6.3M0.00%63.04M0.00%63.04M0.00%63.04M
Reserve 34.88%-89.63M38.03%-85.21M-15.46%-137.64M-14.81%-137.49M10.32%-119.21M34.55%-119.76M10.05%-132.92M-32.63%-182.96M-53.72%-147.77M-81.87%-137.95M
Shareholders' Equity 40.02%-71.95M44.96%-67.53M-14.89%-119.96M-16.90%-122.7M17.53%-104.42M12.47%-104.97M-49.43%-126.62M-60.08%-119.93M-156.07%-84.73M-484.67%-74.91M
Non-controlling interest -2.56%4.98M-2.85%4.84M10,332.65%5.11M-3.38%4.98M-99.40%49K-45.84%5.15M-43.19%8.13M-36.43%9.51M1.12%14.32M33.95%14.96M
Total equity 41.69%-66.97M46.74%-62.7M-10.05%-114.85M-17.94%-117.73M11.92%-104.37M9.60%-99.82M-68.26%-118.48M-84.17%-110.42M-271.93%-70.42M-3,544.62%-59.95M
Total equity and total liabilities 9.39%128.16M4.73%128.02M-18.36%117.15M-12.22%122.24M21.12%143.51M-7.66%139.25M-43.32%118.48M-39.95%150.81M5.52%209.05M26.42%251.13M
Currency Unit HKDHKDHKDHKDHKDHKDHKDHKDHKDHKD
Accounting Standards HKASHKASHKASHKASHKASHKASHKASHKASHKASHKAS
Auditor --Evergreen (Hong Kong) Certified Public Accountants Limited--Evergreen (Hong Kong) Certified Public Accountants Limited--Evergreen (Hong Kong) Certified Public Accountants Limited--PricewaterhouseCoopers--PricewaterhouseCoopers

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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