NASDAQ : ATTT
Raytech Holding Limited — Financial statements
Hong Kong
Last price 2.33 USD (Nov 2, 2026, 9:37 AM EST) · Market cap 13.69M
Overview · Financial statements · Key statistics · Dividends · Company profile · Price history · Reports
Financial statements
Raytech Holding Limited (ATTT) reported revenue of 142.63M HKD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year April - March; amounts in HKD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Revenue | 142.63M | 142.63M | 78.74M | 66.97M | 45.52M | 45.11M |
| Cost of Revenue | 103.01M | 103.01M | 60.93M | 52.07M | 34.05M | 33.00M |
| Gross Profit | 39.62M | 39.62M | 17.81M | 14.90M | 11.47M | 12.10M |
| Selling, General & Admin | 21.59M | 21.59M | 10.16M | 3.55M | 4.28M | 1.38M |
| Operating Expenses | 21.59M | 21.59M | 10.16M | 3.55M | 4.28M | 1.38M |
| Operating Income | 18.03M | 18.03M | 7.65M | 11.36M | 7.19M | 10.72M |
| Interest Expense | -243.43K | -243.43K | -2.03K | -7.15K | -1.68K | |
| Interest & Investment Income | 2.26M | 2.26M | 3.16M | 1.42M | 143.35K | 327.00 |
| Currency Exchange Gain (Loss) | 183.00K | 183.00K | -328.47K | -20.85K | 143.45K | 452.00 |
| Other Non Operating Income (Expenses) | 116.30K | 116.30K | 45.92K | 818.00 | 456.84K | |
| Pretax Income | 20.35M | 20.35M | 10.52M | 12.75M | 7.47M | 11.18M |
| Income Tax Expense | 3.66M | 3.66M | 2.26M | 2.82M | 1.18M | 1.74M |
| Net Income | 16.69M | 16.69M | 8.27M | 9.94M | 6.29M | 9.44M |
| Net Income to Common | 16.69M | 16.69M | 8.27M | 9.94M | 6.29M | 9.44M |
| Shares Outstanding (Basic) | 2.32M | 2.32M | 1.09M | 1.00M | 1.00M | 1.00M |
| Shares Outstanding (Diluted) | 2.32M | 2.32M | 1.09M | 1.00M | 1.00M | 1.00M |
| EPS (Basic) | 7.19 | 7.19 | 7.60 | 9.94 | 6.29 | 9.44 |
| EPS (Diluted) | 7.19 | 7.19 | 7.60 | 9.94 | 6.29 | 9.44 |
| Free Cash Flow | -14.51M | -14.51M | 6.22M | 15.75M | 10.96M | 8.22M |
| Free Cash Flow Per Share | -6.25 | -6.25 | 5.72 | 15.75 | 10.96 | 8.22 |
| Gross Margin | 27.78% | 27.78% | 22.62% | 22.25% | 25.20% | 26.84% |
| Operating Margin | 12.64% | 12.64% | 9.71% | 16.96% | 15.80% | 23.78% |
| Profit Margin | 11.70% | 11.70% | 10.50% | 14.84% | 13.83% | 20.93% |
| Free Cash Flow Margin | -10.17% | -10.17% | 7.90% | 23.52% | 24.08% | 18.22% |
| EBITDA | 18.27M | 18.27M | 7.65M | 11.36M | 7.21M | 10.74M |
| EBITDA Margin | 12.81% | 12.81% | 9.72% | 16.97% | 15.84% | 23.82% |
| D&A For EBITDA | 235.25K | 235.25K | 4.87K | 4.87K | 13.92K | 20.43K |
| EBIT | 18.03M | 18.03M | 7.65M | 11.36M | 7.19M | 10.72M |
| EBIT Margin | 12.64% | 12.64% | 9.71% | 16.96% | 15.80% | 23.78% |
| Effective Tax Rate | 17.97% | 17.97% | 21.44% | 22.09% | 15.80% | 15.56% |
| Revenue as Reported | 142.63M | 142.63M | 78.74M | 66.97M | 45.52M | 45.11M |
Balance sheet
Fiscal year April - March; amounts in HKD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 78.03M | 78.03M | 84.85M | 35.89M | 21.36M | 12.29M |
| Cash & Short-Term Investments | 78.03M | 78.03M | 84.85M | 35.89M | 21.36M | 12.29M |
| Accounts Receivable | 67.78M | 67.78M | 8.14M | 14.56M | 6.79M | 5.83M |
| Other Receivables | 395.00K | 514.01K | ||||
| Receivables | 67.78M | 67.78M | 8.14M | 15.10M | 8.29M | 8.26M |
| Inventory | 1.88M | 1.86M | ||||
| Prepaid Expenses | 22.78M | 22.78M | 5.00K | 95.00K | 90.00K | |
| Total Current Assets | 168.59M | 168.59M | 94.87M | 52.84M | 29.75M | 20.65M |
| Property, Plant & Equipment | 90.34K | 206.84K | ||||
| Goodwill | 43.79M | 43.79M | ||||
| Other Intangible Assets | 2.56M | 2.56M | ||||
| Long-Term Deferred Charges | 1.09M | 1.09M | 5.25M | 3.18M | ||
| Other Long-Term Assets | 6.20K | 6.20K | 16.20K | 16.20K | 34.20K | 29.00K |
| Total Assets | 216.04M | 216.04M | 94.89M | 58.11M | 33.05M | 20.88M |
| Accounts Payable | 61.92M | 61.92M | 15.45M | 25.01M | 9.50M | 4.87M |
| Accrued Expenses | 2.76M | 2.76M | 1.79M | 1.02M | 616.08K | 50.00K |
| Current Portion of Leases | 87.97K | 100.85K | ||||
| Current Income Taxes Payable | 1.42M | 1.42M | 190.08K | 928.79K | ||
| Current Unearned Revenue | 789.93K | 789.93K | 501.80K | 1.01M | 1.71M | |
| Other Current Liabilities | 4.62M | 4.62M | ||||
| Total Current Liabilities | 71.51M | 71.51M | 17.93M | 27.04M | 11.91M | 5.95M |
| Long-Term Debt | 14.55M | 14.55M | ||||
| Long-Term Leases | 87.97K | |||||
| Long-Term Deferred Tax Liabilities | 423.18K | 423.18K | ||||
| Total Liabilities | 86.49M | 86.49M | 17.93M | 27.04M | 11.91M | 6.04M |
| Common Stock | 2.14K | 2.14K | 862.00 | 783.00 | 783.00 | 783.00 |
| Additional Paid-In Capital | 73.62M | 73.62M | 37.72M | 99.22K | 99.22K | 99.22K |
| Retained Earnings | 55.93M | 55.93M | 39.24M | 30.98M | 21.04M | 14.75M |
| Shareholders' Equity | 129.55M | 129.55M | 76.96M | 31.08M | 21.14M | 14.85M |
| Total Liabilities & Equity | 216.04M | 216.04M | 94.89M | 58.11M | 33.05M | 20.88M |
| Total Debt | 14.55M | 14.55M | 87.97K | 188.82K | ||
| Net Cash (Debt) | 63.48M | 63.48M | 84.85M | 35.89M | 21.27M | 12.10M |
| Net Cash Per Share | 27.36 | 27.36 | 78.03 | 35.89 | 21.27 | 12.10 |
| Filing Date Shares Outstanding | 5.87M | 5.87M | 2.72M | 1.00M | 1.00M | 1.00M |
| Total Common Shares Outstanding | 2.72M | 2.72M | 1.10M | 1.00M | 1.00M | 1.00M |
| Working Capital | 97.07M | 97.07M | 76.95M | 25.81M | 17.84M | 14.70M |
| Book Value Per Share | 47.54 | 47.54 | 69.91 | 31.08 | 21.14 | 14.85 |
| Tangible Book Value | 83.20M | 83.20M | 76.96M | 31.08M | 21.14M | 14.85M |
| Tangible Book Value Per Share | 30.53 | 30.53 | 69.91 | 31.08 | 21.14 | 14.85 |
| Machinery | 64.30K | 64.30K | 64.30K |
Cash flow statement
Fiscal year April - March; amounts in HKD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Net Income | 16.69M | 16.69M | 8.27M | 9.94M | 6.29M | 9.44M |
| Depreciation & Amortization | 235.25K | 235.25K | 90.34K | 116.50K | 37.53K | |
| Other Operating Activities | -282.59K | -282.59K | 214.99K | -61.04K | 178.45K | -452.00 |
| Change in Accounts Receivable | -40.81M | -40.81M | 6.34M | -7.76M | -907.71K | -4.06M |
| Change in Inventory | 1.88M | 1.88M | -26.19K | -1.86M | 1.95M | |
| Change in Accounts Payable | 23.35M | 23.35M | -9.43M | 15.55M | 4.56M | 1.17M |
| Change in Unearned Revenue | 287.43K | 287.43K | -505.96K | -697.44K | 1.71M | |
| Change in Income Taxes | 1.20M | 1.20M | 585.09K | 119.00K | -1.44M | -177.42K |
| Change in Other Net Operating Assets | -17.06M | -17.06M | 773.54K | 422.57K | 455.03K | -123.52K |
| Operating Cash Flow | -14.51M | -14.51M | 6.22M | 15.75M | 10.96M | 8.23M |
| Capital Expenditures | -11.70K | |||||
| Cash Acquisitions | -27.68M | -27.68M | ||||
| Other Investing Activities | 145.17K | 846.86K | 1.44M | 2.22M | ||
| Investing Cash Flow | -27.68M | -27.68M | 145.17K | 846.86K | 1.44M | 2.20M |
| Issuance of Common Stock | 35.90M | 35.90M | 42.87M | |||
| Common Dividends Paid | -1.56M | |||||
| Other Financing Activities | -1.09M | -1.09M | -2.08M | -3.18M | ||
| Financing Cash Flow | 34.81M | 34.81M | 42.87M | -2.08M | -3.18M | -1.56M |
| Foreign Exchange Rate Adjustments | 570.09K | 570.09K | -271.49K | 3.84K | -157.72K | |
| Net Cash Flow | -6.82M | -6.82M | 48.97M | 14.52M | 9.07M | 8.87M |
| Free Cash Flow | -14.51M | -14.51M | 6.22M | 15.75M | 10.96M | 8.22M |
| Free Cash Flow Margin | -10.17% | -10.17% | 7.90% | 23.52% | 24.08% | 18.22% |
| Free Cash Flow Per Share | -6.25 | -6.25 | 5.72 | 15.75 | 10.96 | 8.22 |
| Levered Free Cash Flow | -15.59M | -15.59M | 2.61M | 13.83M | 10.55M | 7.73M |
| Unlevered Free Cash Flow | -15.44M | -15.44M | 2.61M | 13.83M | 10.56M | 7.73M |
| Cash Income Tax Paid | 2.50M | 2.50M | 1.67M | 2.70M | 2.62M | 2.14M |
| Change in Working Capital | -31.15M | -31.15M | -2.26M | 5.78M | 4.37M | -1.25M |
Ratios
Fiscal year April - March; amounts in HKD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 13.69M | 9.40M | 34.35M | |||
| Enterprise Value | 5.59M | -6.22M | 23.91M | |||
| Last Close Price | 2.37 | 3.45 | 31.20 | |||
| PE Ratio | 2.54 | 4.42 | 32.32 | |||
| PS Ratio | 0.77 | 0.52 | 3.39 | |||
| PB Ratio | 0.39 | 0.57 | 3.47 | |||
| P/TBV Ratio | 1.31 | 0.89 | 3.47 | |||
| P/FCF Ratio | 42.96 | |||||
| P/OCF Ratio | 42.96 | |||||
| EV/Sales Ratio | 0.32 | 2.36 | ||||
| EV/EBITDA Ratio | 2.50 | 24.31 | ||||
| EV/EBIT Ratio | 2.53 | 24.32 | ||||
| EV/FCF Ratio | 29.91 | |||||
| Debt / Equity Ratio | 0.11 | 0.11 | 0.00 | 0.01 | ||
| Debt / EBITDA Ratio | 0.80 | 0.80 | 0.01 | 0.02 | ||
| Debt / FCF Ratio | 0.01 | 0.02 | ||||
| Net Debt / Equity Ratio | -0.49 | -0.49 | -1.10 | -1.16 | -1.01 | -0.81 |
| Net Debt / EBITDA Ratio | -3.48 | -3.48 | -11.09 | -3.16 | -2.95 | -1.13 |
| Net Debt / FCF Ratio | 4.38 | 4.38 | -13.64 | -2.28 | -1.94 | -1.47 |
| Asset Turnover | 0.92 | 0.92 | 1.03 | 1.47 | 1.69 | 2.76 |
| Inventory Turnover | 32.63 | |||||
| Quick Ratio | 2.04 | 2.04 | 5.19 | 1.88 | 2.41 | 3.05 |
| Current Ratio | 2.36 | 2.36 | 5.29 | 1.95 | 2.50 | 3.47 |
| Return on Equity (ROE) | 16.16% | 16.16% | 15.31% | 38.06% | 34.98% | 86.57% |
| Return on Assets (ROA) | 7.25% | 7.25% | 6.25% | 15.57% | 16.67% | 40.99% |
| Return on Invested Capital (ROIC) | 22.39% | 22.39% | 287.85% | |||
| Return on Capital Employed (ROCE) | 12.50% | 12.50% | 9.90% | 36.60% | 34.00% | 71.80% |
| Earnings Yield | 39.38% | 22.65% | 3.09% | |||
| FCF Yield | -13.28% | -19.69% | 2.33% | |||
| Payout Ratio | 16.50% | |||||
| Buyback Yield / Dilution | -113.35% | -113.35% | -8.74% |