Being AI Balance Sheet

Financials in millions NZD. Fiscal year is April - March.

Millions NZD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Cash & Equivalents	1.59	0.41	2.22	3.48
Cash & Short-Term Investments	1.59	0.41	2.22	3.48
Cash Growth	-64.76%	-81.49%	-36.37%	-
Accounts Receivable	4.09	3.89	3.99	5.43
Other Receivables	-	-	0.01	0.1
Receivables	4.09	3.89	4	5.53
Inventory	2.93	0.51	1.22	6.31
Prepaid Expenses	-	0.12	0.06	0.05
Other Current Assets	-	0.46	-	0
Total Current Assets	8.61	5.39	7.49	15.37
Property, Plant & Equipment	1.06	8.63	10.67	6.03
Long-Term Investments	-	0.5	0.02	-
Goodwill	4.11	4.11	15.58	4.61
Other Intangible Assets	1.21	1.47	1.41	1.69
Long-Term Deferred Tax Assets	0.64	0.57	0.15	0.16
Other Long-Term Assets	0.9	0.9	2	-
Total Assets	16.53	21.58	37.31	27.86
Accounts Payable	8.36	4.02	3.25	11.42
Accrued Expenses	-	1.65	2.47	1.97
Current Portion of Long-Term Debt	8.21	3.81	5.9	1.32
Current Portion of Leases	0.6	0.29	0.45	0.42
Current Income Taxes Payable	-	0.01	0.66	-
Current Unearned Revenue	-	0.01	0.7	0.68
Other Current Liabilities	-	0.19	6.67	0.53
Total Current Liabilities	17.17	9.98	20.09	16.34
Long-Term Debt	4.5	12.51	0.15	3.21
Long-Term Leases	0.34	6.08	7.62	2.72
Other Long-Term Liabilities	-	-	5.6	-
Total Liabilities	22.02	28.56	33.47	22.26
Common Stock	6.92	6.92	6.63	3.94
Retained Earnings	-12.97	-14.3	-2.79	1.65
Comprehensive Income & Other	0.56	0.39	-	-
Shareholders' Equity	-5.49	-6.99	3.85	5.6
Total Liabilities & Equity	16.53	21.58	37.31	27.86
Total Debt	13.66	22.68	14.12	7.67
Net Cash (Debt)	-12.08	-22.27	-11.91	-4.18
Net Cash Per Share	-0.06	-0.12	-0.12	-0.04
Filing Date Shares Outstanding	175.47	187.37	186.8	100
Total Common Shares Outstanding	175.47	187.37	186.8	100
Working Capital	-8.56	-4.59	-12.61	-0.97
Book Value Per Share	-0.03	-0.04	0.02	0.06
Tangible Book Value	-10.81	-12.57	-13.14	-0.71
Tangible Book Value Per Share	-0.06	-0.07	-0.07	-0.01
Buildings	-	2.58	2.56	2.56
Machinery	-	1.75	1.6	1.57

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