China Baoli Posts FY26 Net Loss of HK$24.44 Million on Flat Revenue; Auditor Flags Going-Concern Risk

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China Baoli Technologies Holdings Limited reported a HK$24.44 million net loss for the year ended 31 March 2026, widening sharply from the HK$1.46 million deficit recorded a year earlier, despite broadly stable revenue.

Revenue slipped 1.8 % to HK$47.36 million (FY25: HK$48.25 million). Convergence media remained the dominant contributor at HK$35.01 million (-5.1 %), while the dry-grinding and dry-beneficiation (DGDB) segment advanced 8.8 % to HK$12.35 million. Group gross profit edged up 11.9 % to HK$8.33 million, lifting gross margin by 2.2 percentage points year on year, supported by higher-margin DGDB services.

Key profit-and-loss movements included: • Other income, gains and losses rose to HK$13.05 million (FY25: HK$0.36 million), buoyed by an HK$18.60 million gain from the derecognition of placing-note payables and accrued interest, partly offset by a HK$6.21 million net exchange loss. • Net impairment under the expected credit-loss model swung to a HK$0.77 million charge (FY25: HK$6.48 million reversal). • Finance costs surged 86.8 % to HK$18.07 million on full-year interest expense for convertible bonds and higher RMB-denominated borrowing costs. • The FY25 base included a one-off HK$27.47 million gain on extinguishment of financial liabilities that did not recur.

The balance sheet remained stretched. Cash and cash equivalents stood at HK$64.50 million, up from HK$7.54 million, aided by a HK$71.53 million rights issue and share placing completed in July 2025. Nevertheless, current liabilities of HK$297.09 million exceeded current assets of HK$100.91 million, leaving net current liabilities of HK$196.18 million and an overall net deficit of HK$312.86 million. Total borrowings and convertible-bond liabilities amounted to HK$231.79 million, producing a gearing ratio of 74.1 %. The liquidity ratio improved to 34.0 % but remains constrained.

Auditor Forvis Mazars CPA Limited issued a disclaimer of opinion, citing material uncertainties over the Group’s ability to continue as a going concern. Management’s mitigation measures include further equity fund-raising—post-year-end share subscriptions on 15 April and 1 June 2026 generated HK$20.50 million—loan capitalisations, debt extensions and cost controls, alongside efforts to commercialise DGDB technologies in Mongolia and to expand convergence-media services.

No final dividend was declared.

Outstanding litigation linked to historic placing notes was discontinued on 6 March 2026, with the claimant ordered to bear the Company’s legal costs. Separate contractual disputes with a licensor over advertising rights remain ongoing in PRC and Hong Kong courts.

Looking ahead, the Group plans to scale DGDB applications in iron-ore and coal projects, explore low-cost power-driven digital infrastructure opportunities, and pursue measured growth in convergence media through digital advertising and live events, while closely monitoring liquidity and funding requirements.

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