Income Statement Aceso Life Science Group Limited

Stocks

474 KYG0070S1066

Heavy Machinery & Vehicles

Delayed Hong Kong S.E. 22:45:23 2026-09-21 EDT			5-day change	1st Jan Change
0.1400 ^HKD	-2.10%		-5.41%	+25.00%

09-17	Imagi International Scraps HK$167 Million Share Subscription	MT
08-13	Aceso Life Science Group Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI

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Published financial data: ACESO LIFE SCIENCE GROUP LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (HKD)	2023 (HKD)	2024 (HKD)	2025 (HKD)	2026 (HKD)
Interest and Dividend Income, Total	-	-	-	-	-
Interest Expense, Total	154M	140M	143M	124M	114M
Net Interest Income	-154M	-140M	-143M	-124M	-114M
Other Revenues, Total	315M	312M	228M	195M	67M
Revenues Before Provison For Loan Losses	161M	172M	85M	71M	-47M
Provision For Loan Losses	-9M	-35M	74M	142M	12M
Total Revenues	170M	207M	11M	-71M	-59M
Stock-Based Compensation (IS)	7M	3M	-	-	-
Cost of Services Provided, Total	299M	294M	235M	219M	82M
Total Operating Expenses	306M	297M	235M	219M	82M
Operating Income	-136M	-90M	-224M	-290M	-141M
Income (Loss) on Equity Invest.	-74M	-209M	-325M	-94M	-4M
Currency Exchange Gains (Loss)	9M	12M	-4M	-6M	-2M
Other Non Operating Income (Expenses)	57M	154M	88M	12M	-18M
EBT, Excl. Unusual Items	-144M	-133M	-465M	-378M	-165M
Total Merger & Related Restructuring Charges	-	-	-	-	-
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) on Sale of Investments	-510M	-81M	-242M	-29M	-235M
Gain (Loss) on Sale of Assets	1M	7M	-	-8M	-
Asset Writedown	89M	-6M	-89M	-612M	-21M
Legal Settlements	-	-	-27M	-	-
Other Unusual Items	9M	-	-	-	-
EBT, Incl. Unusual Items	-555M	-213M	-823M	-1.03B	-421M
Income Tax Expense	41M	-5M	-14M	-10M	8M
Earnings From Continuing Operations	-596M	-208M	-809M	-1.02B	-429M
Earnings Of Discontinued Operations	-	-	-	-	767M
Net Income to Company	-596M	-208M	-809M	-1.02B	338M
Minority Interest	226M	-56M	347M	122M	-
Net Income - (IS)	-370M	-264M	-462M	-895M	338M
Net Income to Common Incl Extra Items	-370M	-264M	-462M	-895M	338M
Net Income to Common Excl. Extra Items	-370M	-264M	-462M	-895M	-429M
Per Share Items
Net EPS - Basic	-0.05	-0.04	-0.06	-0.12	0.05
Basic EPS - Continuing Operations	-0.05	-0.04	-0.06	-0.12	-0.06
Basic Weighted Average Shares Outstanding	7.2B	7.32B	7.27B	7.2B	7.44B
Net EPS - Diluted	-0.06	-0.04	-0.06	-0.12	0.05
Diluted EPS - Continuing Operations	-0.06	-0.04	-0.06	-0.12	-0.06
Diluted Weighted Average Shares Outstanding	7.44B	7.32B	7.27B	7.2B	7.44B
Normalized Basic EPS	0.02	-0.02	0.01	-0.02	-0.01
Normalized Diluted EPS	0.02	-0.02	0.01	-0.02	-0.01
Supplemental Items
Effective Tax Rate - (Ratio)	-7.39	2.35	1.7	0.97	-1.9
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	2M	5M	7M	7M	8M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	39M	-10M	-21M	-17M	-
Normalized Net Income	136M	-139M	56.38M	-114M	-103M
Supplemental Operating Expense Items
Stock-Based Comp., Other (Total)	7M	3M	-	-	-
Total Stock-Based Compensation	7M	3M	-	-	-

Fiscal Period: March	2022 (HKD)	2023 (HKD)	2024 (HKD)	2025 (HKD)	2026 (HKD)
Assets
Cash And Equivalents	195M	187M	350M	132M	126M
Long-Term Investments - (FS Template)	1.83B	1.93B	1.24B	1.09B	269M
Trading Asset Securities, Total	522M	415M	119M	80M	200M
Loans and Lease Receivables - (FS Template)	824M	654M	549M	87M	26M
Other Receivables	259M	132M	213M	198M	54M
Gross Property Plant And Equipment	598M	609M	612M	497M	24M
Accumulated Depreciation	-315M	-328M	-359M	-306M	-16M
Net Property Plant And Equipment	283M	281M	253M	191M	8M
Goodwill	0	0	0	0	0
Other Intangibles, Total	158M	171M	171M	4M	-
Other Current Assets, Total	484M	951M	34M	34M	21M
Deferred Tax Assets Long-Term (Collected)	53M	54M	58M	7M	8M
Other Long-Term Assets, Total	1.66B	1.52B	1.79B	1.42B	1.08B
Total Assets	6.26B	6.3B	4.79B	3.24B	1.79B
Liabilities
Accounts Payable, Total	6M	13M	6M	4M	1M
Accrued Expenses, Total	108M	62M	57M	91M	98M
Short-Term Borrowings	-	-	-	-	-
Current Portion of Long-Term Debt	2.12B	2.14B	2.05B	1.71B	60M
Current Portion of Leases	12M	14M	10M	11M	3M
Long-Term Debt	857M	756M	666M	561M	1.14B
Long-Term Leases	17M	15M	9M	15M	1M
Current Income Taxes Payable	20M	25M	16M	19M	2M
Unearned Revenue, Current	6M	4M	2M	1M	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	175M	600M	70M	66M	23M
Deferred Tax Liability Non-Current	111M	100M	84M	17M	2M
Other Non Current Liabilities	-	-	-	-	-
Total Liabilities	3.44B	3.73B	2.97B	2.5B	1.33B
Common Stock, Total	74M	73M	73M	73M	88M
Additional Paid In Capital	4.81B	4.81B	4.81B	4.81B	4.97B
Retained Earnings	-2.72B	-2.98B	-3.44B	-4.34B	-4.19B
Treasury Stock	-5M	-13M	-13M	-26M	-
Comprehensive Income and Other	-161M	-341M	-507M	-508M	-411M
Total Common Equity	2B	1.55B	921M	12M	457M
Minority Interest	825M	1.03B	892M	732M	-3M
Total Equity	2.83B	2.58B	1.81B	744M	454M
Total Liabilities And Equity	6.26B	6.3B	4.79B	3.24B	1.79B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	7.39B	7.38B	7.38B	7.38B	8.86B
ECS Total Common Shares Outstanding	-	7.38B	7.38B	7.38B	8.86B
Book Value / Share	0.27	0.21	0.12	0	0.05
Tangible Book Value	1.84B	1.38B	750M	8M	457M
Tangible Book Value Per Share	0.25	0.19	0.1	0	0.05
Total Debt	3.01B	2.92B	2.74B	2.3B	1.21B
Net Debt	2.29B	2.32B	2.27B	2.09B	882M
Equity Method Investments, Total	1.39B	1.13B	798M	720M	178M
Full Time Employees	166	153	151	123	28

Fiscal Period: March	2022 (HKD)	2023 (HKD)	2024 (HKD)	2025 (HKD)	2026 (HKD)
Net Income	-370M	-264M	-462M	-895M	338M
Depreciation, Depletion & Amortization	68M	52M	50M	43M	10M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Total Depreciation, Depletion & Amortization	68M	52M	50M	43M	10M
Amortization of Deferred Charges, Total	-	-	-	-	-
(Gain) Loss On Sale of Asset - (CF)	-1M	-7M	-	8M	-770M
(Gain) Loss on Sale of Investments - (CF)	501M	46M	316M	171M	247M
Total Asset Writedown	-89M	6M	89M	612M	21M
Provision for Credit Losses	-	-	-	-	-
(Income) Loss On Equity Investments - (CF)	74M	209M	325M	94M	4M
Stock-Based Compensation (CF)	7M	3M	-	-	-
Change in Trading Asset Securities	-52M	24M	29M	10M	-
Change In Inventories	9M	4M	2M	5M	-
Change in Accounts Payable	2M	7M	-7M	-2M	-
Change in Unearned Revenues	-	-	-	-	-
Change in Other Net Operating Assets (Collected)	255M	97M	-102M	-19M	60M
Other Operating Activities	-88M	45M	-277M	-10M	-655M
Net Cash From Discontinued Operations	-	-	-	-	765M
Cash from Operations	316M	222M	-37M	17M	20M
Capital Expenditure	-57M	-47M	-11M	-2M	-
Sale of Property, Plant, and Equipment	14M	23M	-	17M	-
Cash Acquisitions	-	-	-	-	-
Divestitures	-	1M	-	-	-42M
Sale (Purchase) of Real Estate Properties (Collected)	-	-	-	-	-6M
Investment in Marketable and Equity Securities, Total	4M	-86M	30M	-60M	692M
Other Investing Activities, Total	-402M	-11M	56M	382M	30M
Cash from Investing	-441M	-120M	75M	337M	674M
Short Term Debt Issued, Total	24M	-	1M	-	-
Long-Term Debt Issued, Total	882M	481M	693M	-	213M
Total Debt Issued	906M	481M	694M	-	213M
Short Term Debt Repaid, Total	-12M	-20M	-	-	-
Long-Term Debt Repaid, Total	-588M	-593M	-855M	-486M	-791M
Total Debt Repaid	-600M	-613M	-855M	-486M	-791M
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-5M	-9M	-	-13M	-
Other Financing Activities, Total	-175M	43M	278M	-88M	-103M
Cash from Financing	126M	-98M	117M	-587M	-681M
Foreign Exchange Rate Adjustments	-4M	-12M	8M	15M	-19M
Net Change in Cash	-3M	-8M	163M	-218M	-6M
Supplemental Items
Cash Interest Paid	152M	113M	142M	93M	103M
Cash Income Tax Paid (Refund)	3M	-	10M	5M	24M
Net Debt Issued / Repaid	306M	-132M	-161M	-486M	-578M

Fiscal Period: March	2022 (HKD)	2023 (HKD)	2024 (HKD)	2025 (HKD)	2026 (HKD)
Profitability
Return on Assets	-9.59	-3.31	-14.59	-25.33	-17.05
Return On Equity %	-20.41	-7.7	-36.87	-79.55	-71.62
Return on Common Equity	-16.88	-14.87	-37.41	-191.85	-182.94
Margin Analysis
Gross Profit Margin %	10	17.39	-909.09	247.89	101.69
SG&A Margin	85.88	59.42	1.13K	-160.56	-137.29
Income From Continuing Operations Margin %	-350.59	-100.48	-7.35K	1.43K	727.12
Net Income Margin %	-217.65	-127.54	-4.2K	1.26K	-572.88
Net Avail. For Common Margin %	-217.65	-127.54	-4.2K	1.26K	727.12
Normalized Net Income Margin	80	-67.21	512.5	160.92	174.79
Asset Turnover
Asset Turnover	0.03	0.03	0	-0.02	-0.02
Short Term Liquidity
Current Ratio	0.93	0.82	0.57	0.28	2.28
Quick Ratio	0.73	0.49	0.56	0.26	2.17
Operating Cash Flow to Current Liabilities	0.13	0.08	-0.02	0.01	0.11
Long Term Solvency
Total Debt/Equity	106.47	113.48	151.02	309.27	266.08
Total Debt / Total Capital	51.57	53.16	60.16	75.57	72.68
LT Debt/Equity	30.92	29.94	37.23	77.42	252.2
Long-Term Debt / Total Capital	14.97	14.03	14.83	18.92	68.89
Total Liabilities / Total Assets	54.86	59.13	62.12	77.06	74.61
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-231.78	21.76	-94.69	-745.45	-57.55
Gross Profit, 1 Yr. Growth %	-106.49	111.76	-377.78	76	-56.83
Earnings From Cont. Operations, 1 Yr. Growth %	71.26	-65.1	288.94	25.71	-34.1
Net Income, 1 Yr. Growth %	-1.6	-28.65	75	93.72	-144.65
Normalized Net Income, 1 Yr. Growth %	-281.64	-202.3	-131.92	-302.66	-20.67
Diluted EPS Before Extra, 1 Yr. Growth %	-12.3	-34.98	75.94	95.87	-36.25
Common Equity, 1 Yr. Growth %	-15.95	-22.63	-40.54	-98.7	3.71K
Total Assets, 1 Yr. Growth %	1.59	0.61	-24.04	-32.24	-44.87
Tangible Book Value, 1 Yr. Growth %	-17.16	-25.27	-45.57	-98.93	5.61K
Cash From Operations, 1 Yr. Growth %	76.54	-29.75	-117.29	-145.95	17.65
Capital Expenditures, 1 Yr. Growth %	280	-17.54	-54.17	-81.82	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	160.77	26.67	-74.56	-41.43	131.6
Gross Profit, 2 Yr. CAGR %	-66.78	-62.93	142.54	121.11	-22.54
Earnings From Cont. Operations, 2 Yr. CAGR %	46.42	-22.69	16.51	121.12	-27.18
Net Income, 2 Yr. CAGR %	14.14	-16.21	11.74	84.12	-14.47
Normalized Net Income, 2 Yr. CAGR %	-11.14	36.31	-35.62	-19.57	35.25
Diluted EPS Before Extra, 2 Yr. CAGR %	6.23	-24.48	6.96	85.63	-4.72
Common Equity, 2 Yr. CAGR %	-10.33	-19.36	-32.17	-91.2	-29.56
Total Assets, 2 Yr. CAGR %	11.54	1.1	-12.58	-28.26	-38.88
Tangible Book Value, 2 Yr. CAGR %	-10.54	-21.32	-36.23	-92.38	-21.94
Cash From Operations, 2 Yr. CAGR %	-5.79	11.37	-65.78	-71.82	-26.48
Capital Expenditures, 2 Yr. CAGR %	25.83	77.01	-56.07	-71.13	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-1.05	102.31	-55.98	-25.25	-34.19
Gross Profit, 3 Yr. CAGR %	22.35	-38.4	-27.46	117.95	18.56
Earnings From Cont. Operations, 3 Yr. CAGR %	12.68	-9.22	32.47	19.5	27.29
Net Income, 3 Yr. CAGR %	-0.96	-2.4	7.11	34.24	8.59
Normalized Net Income, 3 Yr. CAGR %	39.5	-6.87	-9.03	-5.64	-16.42
Diluted EPS Before Extra, 3 Yr. CAGR %	-10.39	-9.81	0.11	30.86	16.89
Common Equity, 3 Yr. CAGR %	-8.7	-14.63	-27.15	-81.83	-33.43
Total Assets, 3 Yr. CAGR %	4.08	7.77	-8.09	-19.7	-34.29
Tangible Book Value, 3 Yr. CAGR %	-7.86	-15.75	-30.42	-83.69	-30.78
Cash From Operations, 3 Yr. CAGR %	55.57	-14.57	-40.87	-62.25	-54.62
Capital Expenditures, 3 Yr. CAGR %	-6.94	9.29	-9.82	-67.26	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	7.5	-3.74	-42.53	23.22	-14.48
Gross Profit, 5 Yr. CAGR %	-26.95	-9.88	60.87	2.71	-25.53
Earnings From Cont. Operations, 5 Yr. CAGR %	-28.5	-16.93	14.19	29.62	4.27
Net Income, 5 Yr. CAGR %	-34.54	-9.91	3.94	25.81	-2.11
Normalized Net Income, 5 Yr. CAGR %	-42.44	21.5	2.39	-7.88	6.61
Diluted EPS Before Extra, 5 Yr. CAGR %	-38.66	-16.9	-3.81	20.38	-1.85
Common Equity, 5 Yr. CAGR %	-9.64	-11.11	-18.93	-65.6	-28.12
Total Assets, 5 Yr. CAGR %	3.23	4.61	-2.93	-8.42	-21.93
Tangible Book Value, 5 Yr. CAGR %	-7.55	-11.33	-20.47	-67.78	-27.14
Cash From Operations, 5 Yr. CAGR %	-10.22	19.73	-15.11	-45.58	-35.49
Capital Expenditures, 5 Yr. CAGR %	14.21	-8.32	-31.08	-43.9	-