IMS Group Holdings Limited (HKG:8136)

IMS Group Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	97.03	91.76	79.97	65.02	62.87	63.28
Cash & Short-Term Investments	97.03	91.76	79.97	65.02	62.87	63.28
Cash Growth	4.06%	14.74%	22.98%	3.42%	-0.64%	6.98%
Accounts Receivable	8.62	4.81	6.9	15.87	14.21	3.82
Other Receivables	0.09	0.8	0.11	0.11	0.07	0.32
Receivables	8.71	5.61	7.01	15.98	14.29	4.14
Inventory	4.39	6.81	11.23	6.43	3.68	1.06
Prepaid Expenses	1.47	1.74	1.27	2.11	1.79	1.23
Total Current Assets	111.61	105.91	99.48	89.55	82.63	69.71
Property, Plant & Equipment	11.87	9.93	10.86	11.02	9.8	12.63
Other Intangible Assets	0.08	0.13	0.24	0.39	0.51	0.6
Total Assets	123.55	115.97	110.58	100.96	92.94	82.94
Accounts Payable	5.28	7.28	6.03	6.77	6.18	4.71
Accrued Expenses	1.96	2.2	1.78	5.28	2.57	0.34
Current Portion of Leases	4.61	1.22	2.81	1.25	2.29	2.1
Current Income Taxes Payable	2.51	1.33	1.12	0.68	0.23	0.19
Current Unearned Revenue	5.07	10.19	18.79	7.87	5.35	4.26
Other Current Liabilities	1.14	1.63	1.45	1.61	1.17	0.76
Total Current Liabilities	20.58	23.85	31.97	23.46	17.79	12.34
Long-Term Leases	0.05	0.32	1.43	1.21	0.4	2.49
Long-Term Unearned Revenue	0.03	0.07	0.18	0.3	0.03	0.16
Long-Term Deferred Tax Liabilities	0.34	0.37	0.45	0.55	0.6	1.16
Other Long-Term Liabilities	0.09	0.18	0.12	0.13	0.11	0.02
Total Liabilities	21.09	24.79	34.16	25.65	18.93	16.16
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	52.05	41.13	25.67	23.55	22.18	16.75
Comprehensive Income & Other	-1.52	-1.9	-1.2	-0.18	-0.11	-1.92
Shareholders' Equity	102.47	91.18	76.42	75.31	74.01	66.77
Total Liabilities & Equity	123.55	115.97	110.58	100.96	92.94	82.94
Total Debt	4.66	1.55	4.24	2.46	2.69	4.58
Net Cash (Debt)	92.37	90.21	75.73	62.56	60.19	58.7
Net Cash Growth	2.12%	19.13%	21.04%	3.95%	2.53%	-0.76%
Net Cash Per Share	0.09	0.09	0.08	0.06	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	91.03	82.06	67.5	66.09	64.84	57.36
Book Value Per Share	0.10	0.09	0.08	0.08	0.07	0.07
Tangible Book Value	102.39	91.05	76.18	74.92	73.5	66.17
Tangible Book Value Per Share	0.10	0.09	0.08	0.07	0.07	0.07
Machinery	-	15.15	11.52	11.35	7.37	6.8
Leasehold Improvements	-	5.57	5.64	5.85	5.39	5.04

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