Blue Power Group Balance Sheet

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

Millions JMD. Fiscal year is May - Apr.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Cash & Equivalents	254.31	170.12	309.26	92.35	153.51
Short-Term Investments	26.07	24.89	17.15	14.41	20.59
Cash & Short-Term Investments	280.38	195.01	326.41	106.76	174.1
Cash Growth	43.78%	-40.26%	205.74%	-38.68%	28.92%
Accounts Receivable	115.09	123.42	125.61	136.67	97.7
Other Receivables	28.16	8.37	1.63	23.66	28.79
Receivables	143.25	131.79	127.24	160.33	126.49
Inventory	290	444.43	296.23	356.68	346.95
Prepaid Expenses	4.66	13.99	2.58	4.4	11.48
Total Current Assets	718.28	785.22	752.45	628.17	659.02
Property, Plant & Equipment	311.76	336.09	346.46	368	278.09
Long-Term Investments	822.9	746.4	631.8	611.93	597.32
Total Assets	1,853	1,868	1,731	1,608	1,534
Accounts Payable	48.03	63.45	37.43	45.23	45.81
Accrued Expenses	27.05	41	13.74	2.45	11.56
Short-Term Debt	-	-	-	35	20
Current Portion of Leases	1.04	0.95	0.85	0.78	0.71
Current Income Taxes Payable	-	-	4.08	-	-
Other Current Liabilities	-	0.09	0.12	0	0.8
Total Current Liabilities	76.11	105.49	56.21	83.46	78.88
Long-Term Leases	7.06	8.1	9.04	9.89	10.67
Long-Term Deferred Tax Liabilities	17.81	13.77	15.66	15.59	15.85
Total Liabilities	100.98	127.35	80.91	108.95	105.39
Common Stock	86.9	86.9	86.9	86.9	86.9
Retained Earnings	1,497	1,485	1,395	1,244	1,163
Comprehensive Income & Other	168.2	168.2	168.2	168.2	179.5
Shareholders' Equity	1,752	1,740	1,650	1,499	1,429
Total Liabilities & Equity	1,853	1,868	1,731	1,608	1,534
Total Debt	8.09	9.04	9.89	45.67	31.38
Net Cash (Debt)	272.29	185.97	316.52	61.09	142.72
Net Cash Growth	46.41%	-41.25%	418.10%	-57.19%	16.02%
Net Cash Per Share	0.48	0.33	0.56	0.11	0.25
Filing Date Shares Outstanding	564.99	564.99	564.99	564.99	564.99
Total Common Shares Outstanding	564.99	564.99	564.99	564.99	564.99
Working Capital	642.17	679.73	696.24	544.7	580.14
Book Value Per Share	3.10	3.08	2.92	2.65	2.53
Tangible Book Value	1,752	1,740	1,650	1,499	1,429
Tangible Book Value Per Share	3.10	3.08	2.92	2.65	2.53
Land	161.06	152.81	67.23	67.23	-
Buildings	-	-	85.59	81.28	63.44
Machinery	378.47	370.47	340.26	328.29	290.62
Leasehold Improvements	44.16	44.16	44.16	44.16	44.16