IMS 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	90.03	88.34	91.76	79.97	65.02	62.87
Cash & Short-Term Investments	90.03	88.34	91.76	79.97	65.02	62.87
Cash Growth	-7.21%	-3.72%	14.74%	22.98%	3.42%	-0.64%
Accounts Receivable	7.46	3.24	4.81	6.9	15.87	14.21
Other Receivables	0.32	0.74	0.8	0.11	0.11	0.07
Receivables	7.78	3.99	5.61	7.01	15.98	14.29
Inventory	4.16	4.35	6.81	11.23	6.43	3.68
Prepaid Expenses	1.21	1.62	1.74	1.27	2.11	1.79
Total Current Assets	103.18	98.3	105.91	99.48	89.55	82.63
Property, Plant & Equipment	19.85	16.86	9.93	10.86	11.02	9.8
Other Intangible Assets	0.03	0.03	0.13	0.24	0.39	0.51
Total Assets	123.06	115.19	115.97	110.58	100.96	92.94
Accounts Payable	4.69	4.09	7.28	6.03	6.77	6.18
Accrued Expenses	2.27	2.32	2.2	1.78	5.28	2.57
Current Portion of Leases	2.98	2.38	1.22	2.81	1.25	2.29
Current Income Taxes Payable	1.04	0.7	1.33	1.12	0.68	0.23
Current Unearned Revenue	2.59	2.48	10.19	18.79	7.87	5.35
Other Current Liabilities	0.77	1.55	1.63	1.45	1.61	1.17
Total Current Liabilities	14.33	13.53	23.85	31.97	23.46	17.79
Long-Term Leases	0.03	0.91	0.32	1.43	1.21	0.4
Long-Term Unearned Revenue	0.13	0.05	0.07	0.18	0.3	0.03
Long-Term Deferred Tax Liabilities	0.28	0.3	0.37	0.45	0.55	0.6
Other Long-Term Liabilities	0.02	0.05	0.18	0.12	0.13	0.11
Total Liabilities	14.8	14.83	24.79	34.16	25.65	18.93
Common Stock	1	1	1	1	1	1
Additional Paid-In Capital	50.95	50.95	50.95	50.95	50.95	50.95
Retained Earnings	57.99	50.56	41.13	25.67	23.55	22.18
Comprehensive Income & Other	-1.67	-2.15	-1.9	-1.2	-0.18	-0.11
Shareholders' Equity	108.27	100.36	91.18	76.42	75.31	74.01
Total Liabilities & Equity	123.06	115.19	115.97	110.58	100.96	92.94
Total Debt	3.01	3.29	1.55	4.24	2.46	2.69
Net Cash (Debt)	87.03	85.06	90.21	75.73	62.56	60.19
Net Cash Growth	-5.79%	-5.71%	19.13%	21.04%	3.95%	2.53%
Net Cash Per Share	0.09	0.09	0.09	0.08	0.06	0.06
Filing Date Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Total Common Shares Outstanding	1,000	1,000	1,000	1,000	1,000	1,000
Working Capital	88.85	84.77	82.06	67.5	66.09	64.84
Book Value Per Share	0.11	0.10	0.09	0.08	0.08	0.07
Tangible Book Value	108.24	100.33	91.05	76.18	74.92	73.5
Tangible Book Value Per Share	0.11	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.