IWS Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	46.03	54.7	58.63	120.18	117.07	127.16
Cash & Short-Term Investments	46.03	54.7	58.63	120.18	117.07	127.16
Cash Growth	138.31%	-6.71%	-51.21%	2.66%	-7.94%	61.22%
Accounts Receivable	163.76	147.67	158.32	103.34	152.83	95.92
Other Receivables	34.99	8.93	7.5	8.83	7.39	10.74
Receivables	198.75	156.6	165.81	112.17	160.22	106.66
Prepaid Expenses	-	4.58	-	-	-	-
Other Current Assets	7.27	22.09	17.13	3.01	7.39	2.89
Total Current Assets	252.05	237.97	241.58	235.36	284.68	236.71
Property, Plant & Equipment	4.51	3.98	5.46	1.67	4.09	4.75
Long-Term Accounts Receivable	-	-	-	-	-	0.61
Long-Term Deferred Tax Assets	0.44	0.44	0.3	0.28	0.24	0.05
Other Long-Term Assets	13.56	13.71	7.41	8.71	3.9	9.61
Total Assets	270.55	256.08	254.74	246.01	292.91	251.72
Accounts Payable	16.44	2.76	0.44	-	0.27	6.23
Accrued Expenses	41.65	42.65	39.02	35.7	39.46	35.17
Short-Term Debt	-	0.06	0.01	-	0.06	0.09
Current Portion of Leases	1.89	2.1	1.4	0.47	1.66	1.7
Current Income Taxes Payable	1.45	0.36	0.3	0.15	13.03	1.72
Current Unearned Revenue	-	0.5	-	-	-	-
Other Current Liabilities	5.35	4.37	3.09	2.49	5.03	2.18
Total Current Liabilities	66.79	52.78	44.26	38.81	59.5	47.1
Long-Term Leases	0.79	0.49	1.62	-	0.66	2.3
Other Long-Term Liabilities	-	-	-	-	-	0.12
Total Liabilities	67.58	53.26	45.88	38.81	60.15	49.53
Common Stock	8	8	8	8	8	8
Additional Paid-In Capital	80.8	80.8	80.8	80.8	80.8	80.8
Retained Earnings	148.22	146.33	151.78	150.11	175.67	145.1
Comprehensive Income & Other	-31.7	-31.71	-31.71	-31.71	-31.71	-31.71
Total Common Equity	205.32	203.42	208.87	207.2	232.76	202.19
Minority Interest	-2.35	-0.6	-0	-0	-0	-0
Shareholders' Equity	202.97	202.82	208.87	207.2	232.76	202.19
Total Liabilities & Equity	270.55	256.08	254.74	246.01	292.91	251.72
Total Debt	2.68	2.64	3.03	0.47	2.37	4.1
Net Cash (Debt)	43.35	52.06	55.61	119.71	114.7	123.06
Net Cash Growth	156.40%	-6.38%	-53.55%	4.37%	-6.79%	87.76%
Net Cash Per Share	0.05	0.07	0.07	0.15	0.14	0.15
Filing Date Shares Outstanding	800	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800	800
Working Capital	185.26	185.19	197.32	196.55	225.18	189.61
Book Value Per Share	0.26	0.25	0.26	0.26	0.29	0.25
Tangible Book Value	205.32	203.42	208.87	207.2	232.76	202.19
Tangible Book Value Per Share	0.26	0.25	0.26	0.26	0.29	0.25
Machinery	-	4.97	4.87	4.3	4.25	3.21
Leasehold Improvements	-	1.79	2.07	1.75	1.75	1.33

Source: S&P Global Market Intelligence. Standard template. Financial Sources.