IMS 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	83.94	88.34	91.76	79.97	65.02
Cash & Short-Term Investments	83.94	88.34	91.76	79.97	65.02
Cash Growth	-4.98%	-3.72%	14.74%	22.98%	3.42%
Accounts Receivable	3.17	3.24	4.81	6.9	15.87
Other Receivables	1.53	0.74	0.8	0.11	0.11
Receivables	4.7	3.99	5.61	7.01	15.98
Inventory	4.04	4.35	6.81	11.23	6.43
Prepaid Expenses	1.81	1.62	1.74	1.27	2.11
Total Current Assets	94.49	98.3	105.91	99.48	89.55
Property, Plant & Equipment	4.84	16.86	9.93	10.86	11.02
Other Intangible Assets	0.03	0.03	0.13	0.24	0.39
Other Long-Term Assets	14.14	-	-	-	-
Total Assets	113.51	115.19	115.97	110.58	100.96
Accounts Payable	2.49	4.09	7.28	6.03	6.77
Accrued Expenses	2.38	2.32	2.2	1.78	5.28
Current Portion of Leases	1.23	2.38	1.22	2.81	1.25
Current Income Taxes Payable	0.73	0.7	1.33	1.12	0.68
Current Unearned Revenue	3.2	2.48	10.19	18.79	7.87
Other Current Liabilities	1.27	1.55	1.63	1.45	1.61
Total Current Liabilities	11.3	13.53	23.85	31.97	23.46
Long-Term Leases	0.48	0.91	0.32	1.43	1.21
Long-Term Unearned Revenue	0.06	0.05	0.07	0.18	0.3
Long-Term Deferred Tax Liabilities	0.26	0.3	0.37	0.45	0.55
Other Long-Term Liabilities	0.01	0.05	0.18	0.12	0.13
Total Liabilities	12.1	14.83	24.79	34.16	25.65
Common Stock	1	1	1	1	1
Additional Paid-In Capital	50.95	50.95	50.95	50.95	50.95
Retained Earnings	50.15	50.56	41.13	25.67	23.55
Comprehensive Income & Other	-0.69	-2.15	-1.9	-1.2	-0.18
Shareholders' Equity	101.4	100.36	91.18	76.42	75.31
Total Liabilities & Equity	113.51	115.19	115.97	110.58	100.96
Total Debt	1.71	3.29	1.55	4.24	2.46
Net Cash (Debt)	82.24	85.06	90.21	75.73	62.56
Net Cash Growth	-3.32%	-5.71%	19.13%	21.04%	3.95%
Net Cash Per Share	0.08	0.09	0.09	0.08	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	83.2	84.77	82.06	67.5	66.09
Book Value Per Share	0.10	0.10	0.09	0.08	0.08
Tangible Book Value	101.38	100.33	91.05	76.18	74.92
Tangible Book Value Per Share	0.10	0.10	0.09	0.08	0.07
Land	-	7.55	-	-	-
Machinery	15.62	15.17	15.15	11.52	11.35
Leasehold Improvements	5.69	5.55	5.57	5.64	5.85