IWS Group Holdings Balance Sheet

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

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	79.83	54.7	58.63	120.18	117.07
Cash & Short-Term Investments	79.83	54.7	58.63	120.18	117.07
Cash Growth	45.95%	-6.71%	-51.21%	2.66%	-7.94%
Accounts Receivable	160.85	147.67	158.32	103.34	152.83
Other Receivables	-3.55	8.93	7.5	8.83	7.39
Receivables	157.29	156.6	165.81	112.17	160.22
Prepaid Expenses	1.9	4.58	-	-	-
Other Current Assets	16.85	22.09	17.13	3.01	7.39
Total Current Assets	255.87	237.97	241.58	235.36	284.68
Property, Plant & Equipment	3.96	3.98	5.46	1.67	4.09
Long-Term Deferred Tax Assets	0.38	0.44	0.3	0.28	0.24
Other Long-Term Assets	8.92	13.71	7.41	8.71	3.9
Total Assets	269.13	256.08	254.74	246.01	292.91
Accounts Payable	23.96	2.76	0.44	-	0.27
Accrued Expenses	39.56	42.65	39.02	35.7	39.46
Short-Term Debt	0.04	0.06	0.01	-	0.06
Current Portion of Leases	1.81	2.1	1.4	0.47	1.66
Current Income Taxes Payable	0.97	0.36	0.3	0.15	13.03
Current Unearned Revenue	0.17	0.5	-	-	-
Other Current Liabilities	12.21	4.37	3.09	2.49	5.03
Total Current Liabilities	78.73	52.78	44.26	38.81	59.5
Long-Term Leases	0.76	0.49	1.62	-	0.66
Total Liabilities	79.48	53.26	45.88	38.81	60.15
Common Stock	8	8	8	8	8
Additional Paid-In Capital	80.8	80.8	80.8	80.8	80.8
Retained Earnings	135.99	146.33	151.78	150.11	175.67
Comprehensive Income & Other	-31.74	-31.71	-31.71	-31.71	-31.71
Total Common Equity	193.06	203.42	208.87	207.2	232.76
Minority Interest	-3.41	-0.6	-0	-0	-0
Shareholders' Equity	189.64	202.82	208.87	207.2	232.76
Total Liabilities & Equity	269.13	256.08	254.74	246.01	292.91
Total Debt	2.61	2.64	3.03	0.47	2.37
Net Cash (Debt)	77.22	52.06	55.61	119.71	114.7
Net Cash Growth	48.33%	-6.38%	-53.55%	4.37%	-6.79%
Net Cash Per Share	0.10	0.07	0.07	0.15	0.14
Filing Date Shares Outstanding	800	800	800	800	800
Total Common Shares Outstanding	800	800	800	800	800
Working Capital	177.15	185.19	197.32	196.55	225.18
Book Value Per Share	0.24	0.25	0.26	0.26	0.29
Tangible Book Value	193.06	203.42	208.87	207.2	232.76
Tangible Book Value Per Share	0.24	0.25	0.26	0.26	0.29
Machinery	5.9	4.97	4.87	4.3	4.25
Leasehold Improvements	1.93	1.79	2.07	1.75	1.75