Blue Power Group Balance Sheet

Financials in millions JMD. Fiscal year is May - April.

Millions JMD. Fiscal year is May - Apr.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jan '26 Jan 31, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022	Apr '21 Apr 30, 2021
Cash & Equivalents	174.29	170.12	309.26	92.35	153.51	121.95
Short-Term Investments	-	24.89	17.15	14.41	20.59	13.08
Cash & Short-Term Investments	174.29	195.01	326.41	106.76	174.1	135.04
Cash Growth	-32.19%	-40.26%	205.74%	-38.68%	28.92%	-23.83%
Accounts Receivable	122.42	123.42	125.61	136.67	97.7	41.17
Other Receivables	24.51	8.37	1.63	23.66	28.79	29.09
Receivables	146.93	131.79	127.24	160.33	126.49	70.26
Inventory	412.48	444.43	296.23	356.68	346.95	298.59
Prepaid Expenses	-	13.99	2.58	4.4	11.48	9.19
Total Current Assets	733.7	785.22	752.45	628.17	659.02	513.07
Property, Plant & Equipment	316.68	336.09	346.46	368	278.09	160.38
Long-Term Investments	812.78	783.46	631.8	611.93	597.32	658.94
Other Long-Term Assets	-	-	-	-	-	13.92
Total Assets	1,863	1,905	1,731	1,608	1,534	1,346
Accounts Payable	73.64	63.45	37.43	45.23	45.81	57.82
Accrued Expenses	-	41	13.74	2.45	11.56	5.79
Short-Term Debt	-	-	-	35	20	-
Current Portion of Leases	1.01	0.95	0.85	0.78	0.71	0.65
Current Income Taxes Payable	-	-	4.08	-	-	10.87
Other Current Liabilities	-	0.09	0.12	0	0.8	-
Total Current Liabilities	74.65	105.49	56.21	83.46	78.88	75.13
Long-Term Leases	7.33	8.1	9.04	9.89	10.67	11.38
Long-Term Deferred Tax Liabilities	13.77	13.77	15.66	15.59	15.85	3.28
Total Liabilities	95.74	127.35	80.91	108.95	105.39	89.78
Common Stock	86.9	86.9	86.9	86.9	86.9	86.9
Retained Earnings	1,512	1,522	1,395	1,244	1,163	978.13
Comprehensive Income & Other	168.2	168.2	168.2	168.2	179.5	191.5
Shareholders' Equity	1,767	1,777	1,650	1,499	1,429	1,257
Total Liabilities & Equity	1,863	1,905	1,731	1,608	1,534	1,346
Total Debt	8.34	9.04	9.89	45.67	31.38	12.03
Net Cash (Debt)	165.95	185.97	316.52	61.09	142.72	123.01
Net Cash Growth	-33.02%	-41.25%	418.10%	-57.19%	16.02%	-26.83%
Net Cash Per Share	0.29	0.33	0.56	0.11	0.25	0.22
Filing Date Shares Outstanding	564.99	564.99	564.99	564.99	564.99	564.99
Total Common Shares Outstanding	564.99	564.99	564.99	564.99	564.99	564.99
Working Capital	659.05	679.73	696.24	544.7	580.14	437.95
Book Value Per Share	3.13	3.15	2.92	2.65	2.53	2.22
Tangible Book Value	1,767	1,777	1,650	1,499	1,429	1,257
Tangible Book Value Per Share	3.13	3.15	2.92	2.65	2.53	2.22
Land	-	67.23	67.23	67.23	-	17.06
Buildings	-	85.59	85.59	81.28	63.44	32.94
Machinery	-	370.47	340.26	328.29	290.62	134.88
Construction In Progress	-	-	-	-	-	29.78
Leasehold Improvements	-	44.16	44.16	44.16	44.16	44.16

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