ISA Holdings Limited (JSE:ISA)

ISA Holdings Balance Sheet

Financials in millions ZAR. Fiscal year is March - February.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Feb 28, 2025	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021
Cash & Equivalents	26.28	37.63	30.06	31.97	47.35	49.26
Cash & Short-Term Investments	26.28	37.63	30.06	31.97	47.35	49.26
Cash Growth	-12.57%	25.20%	-5.99%	-32.47%	-3.89%	7.26%
Accounts Receivable	18.7	13.31	15.86	17.28	16.02	6.45
Other Receivables	1.78	1.64	0.91	0.42	0.01	1.39
Receivables	20.47	14.96	16.78	17.74	16.21	7.9
Prepaid Expenses	-	0.09	0.04	0.03	0.03	0.03
Total Current Assets	46.75	52.68	46.88	49.74	63.58	57.19
Property, Plant & Equipment	14.21	14.29	14.54	14.49	13.47	9.65
Long-Term Investments	29.67	25.83	19.68	7.1	3.39	3.3
Long-Term Deferred Tax Assets	6.03	4.09	3.03	2.49	1.49	1.92
Total Assets	98.94	99.19	86.45	76.17	84.31	74.47
Accounts Payable	37.06	7.67	8.92	4.57	2.49	0.76
Accrued Expenses	-	3.63	2.78	2.12	1.75	2.17
Current Income Taxes Payable	0.51	0.15	0.68	0.54	0.45	1.07
Current Unearned Revenue	-	13.51	9.25	7.49	4.12	5.45
Other Current Liabilities	-	1.5	0.67	2.58	4.09	2.24
Total Current Liabilities	37.57	26.46	22.31	17.29	12.9	11.7
Long-Term Deferred Tax Liabilities	1.15	1.09	1.22	1.06	1.06	-
Total Liabilities	38.72	27.56	23.53	18.36	13.96	11.7
Common Stock	1.56	1.56	1.56	1.56	1.56	1.56
Retained Earnings	55.55	66.95	58.48	53.38	65.91	61.21
Comprehensive Income & Other	3.12	3.12	2.88	2.88	2.88	-
Shareholders' Equity	60.22	71.63	62.92	57.81	70.35	62.77
Total Liabilities & Equity	98.94	99.19	86.45	76.17	84.31	74.47
Net Cash (Debt)	26.28	37.63	30.06	31.97	47.35	49.26
Net Cash Growth	-12.57%	25.20%	-5.99%	-32.47%	-3.89%	7.26%
Net Cash Per Share	0.17	0.24	0.19	0.20	0.30	0.32
Filing Date Shares Outstanding	156	156	156	156	156	156
Total Common Shares Outstanding	156	156	156	156	156	156
Working Capital	9.19	26.22	24.57	32.45	50.69	45.5
Book Value Per Share	0.39	0.46	0.40	0.37	0.45	0.40
Tangible Book Value	60.22	71.63	62.92	57.81	70.35	62.77
Tangible Book Value Per Share	0.39	0.46	0.40	0.37	0.45	0.40
Land	-	14.76	14.44	14.43	14.43	10.49
Machinery	-	4.9	4.65	4.19	2.68	2.78

Updated Aug 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.