ISA Holdings Limited (JSE: ISA)

ISA Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Feb 29, 2024	Feb 29, 2024	Feb 28, 2023	Feb 28, 2022	Feb 28, 2021	Feb 29, 2020
Cash & Equivalents	30.06	30.06	31.97	47.35	49.26	45.93
Cash & Short-Term Investments	30.06	30.06	31.97	47.35	49.26	45.93
Cash Growth	-5.99%	-5.99%	-32.47%	-3.89%	7.25%	-27.15%
Accounts Receivable	15.86	15.86	17.28	16.02	6.45	13.73
Other Receivables	0.91	0.91	0.42	0.01	1.39	1.49
Receivables	16.78	16.78	17.74	16.21	7.9	15.23
Inventory	-	-	-	-	-	2.04
Prepaid Expenses	0.04	0.04	0.03	0.03	0.03	0.03
Total Current Assets	46.88	46.88	49.74	63.58	57.19	63.22
Property, Plant & Equipment	14.54	14.54	14.49	13.47	9.65	9.87
Long-Term Investments	19.68	19.68	7.1	3.39	3.3	1.93
Long-Term Deferred Tax Assets	3.03	3.03	2.49	1.49	1.92	3.06
Total Assets	86.45	86.45	76.17	84.31	74.47	80.61
Accounts Payable	8.92	8.92	4.57	2.49	0.76	9.31
Accrued Expenses	2.78	2.78	2.12	1.75	2.17	1.22
Current Income Taxes Payable	0.68	0.68	0.54	0.45	1.07	0.18
Current Unearned Revenue	9.25	9.25	7.49	4.12	5.45	10.72
Other Current Liabilities	0.67	0.67	2.58	4.09	2.24	1.56
Total Current Liabilities	22.31	22.31	17.29	12.9	11.7	22.98
Long-Term Deferred Tax Liabilities	1.22	1.22	1.06	1.06	-	-
Total Liabilities	23.53	23.53	18.36	13.96	11.7	22.98
Common Stock	1.56	1.56	1.56	1.56	1.56	1.56
Retained Earnings	58.48	58.48	53.38	65.91	61.21	56.07
Comprehensive Income & Other	2.88	2.88	2.88	2.88	-	-
Shareholders' Equity	62.92	62.92	57.81	70.35	62.77	57.63
Total Liabilities & Equity	86.45	86.45	76.17	84.31	74.47	80.61
Net Cash (Debt)	30.06	30.06	31.97	47.35	49.26	45.93
Net Cash Growth	-5.99%	-5.99%	-32.47%	-3.89%	7.25%	-27.15%
Net Cash Per Share	0.19	0.19	0.20	0.30	0.32	0.29
Filing Date Shares Outstanding	156	156	156	156	156	156
Total Common Shares Outstanding	156	156	156	156	156	156
Working Capital	24.57	24.57	32.45	50.69	45.5	40.24
Book Value Per Share	0.40	0.40	0.37	0.45	0.40	0.37
Tangible Book Value	62.92	62.92	57.81	70.35	62.77	57.63
Tangible Book Value Per Share	0.40	0.40	0.37	0.45	0.40	0.37
Land	14.44	14.44	14.43	14.43	10.49	10.49
Machinery	4.65	4.65	4.19	2.68	2.78	2.77

Source: S&P Capital IQ. Standard template. Financial Sources.