IMS Group Holdings Limited (HKG:8136)

IMS Group Holdings Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	88.34	91.76	79.97	65.02	62.87
Cash & Short-Term Investments	88.34	91.76	79.97	65.02	62.87
Cash Growth	-3.72%	14.74%	22.98%	3.42%	-0.64%
Accounts Receivable	3.24	4.81	6.9	15.87	14.21
Other Receivables	0.74	0.8	0.11	0.11	0.07
Receivables	3.99	5.61	7.01	15.98	14.29
Inventory	4.35	6.81	11.23	6.43	3.68
Prepaid Expenses	1.62	1.74	1.27	2.11	1.79
Total Current Assets	98.3	105.91	99.48	89.55	82.63
Property, Plant & Equipment	16.86	9.93	10.86	11.02	9.8
Other Intangible Assets	0.03	0.13	0.24	0.39	0.51
Total Assets	115.19	115.97	110.58	100.96	92.94
Accounts Payable	4.09	7.28	6.03	6.77	6.18
Accrued Expenses	2.32	2.2	1.78	5.28	2.57
Current Portion of Leases	2.38	1.22	2.81	1.25	2.29
Current Income Taxes Payable	0.7	1.33	1.12	0.68	0.23
Current Unearned Revenue	2.48	10.19	18.79	7.87	5.35
Other Current Liabilities	1.55	1.63	1.45	1.61	1.17
Total Current Liabilities	13.53	23.85	31.97	23.46	17.79
Long-Term Leases	0.91	0.32	1.43	1.21	0.4
Long-Term Unearned Revenue	0.05	0.07	0.18	0.3	0.03
Long-Term Deferred Tax Liabilities	0.3	0.37	0.45	0.55	0.6
Other Long-Term Liabilities	0.05	0.18	0.12	0.13	0.11
Total Liabilities	14.83	24.79	34.16	25.65	18.93
Common Stock	1	1	1	1	1
Additional Paid-In Capital	50.95	50.95	50.95	50.95	50.95
Retained Earnings	50.56	41.13	25.67	23.55	22.18
Comprehensive Income & Other	-2.15	-1.9	-1.2	-0.18	-0.11
Shareholders' Equity	100.36	91.18	76.42	75.31	74.01
Total Liabilities & Equity	115.19	115.97	110.58	100.96	92.94
Total Debt	3.29	1.55	4.24	2.46	2.69
Net Cash (Debt)	85.06	90.21	75.73	62.56	60.19
Net Cash Growth	-5.71%	19.13%	21.04%	3.95%	2.53%
Net Cash Per Share	0.09	0.09	0.08	0.06	0.06
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000
Working Capital	84.77	82.06	67.5	66.09	64.84
Book Value Per Share	0.10	0.09	0.08	0.08	0.07
Tangible Book Value	100.33	91.05	76.18	74.92	73.5
Tangible Book Value Per Share	0.10	0.09	0.08	0.07	0.07
Land	7.55	-	-	-	-
Machinery	15.17	15.15	11.52	11.35	7.37
Leasehold Improvements	5.55	5.57	5.64	5.85	5.39

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