Change Financial Limited (CNGFF)

Change Financial Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Cash & Equivalents	3.91	2.59	5.35	1.5	4.02
Cash & Short-Term Investments	3.91	2.59	5.35	1.5	4.02
Cash Growth	50.85%	-51.59%	256.41%	-62.64%	35.49%
Accounts Receivable	2.16	1.39	2.15	1.87	2.41
Other Receivables	0.76	0.31	0.15	0.15	0.13
Receivables	2.92	1.7	2.3	2.02	2.55
Prepaid Expenses	0.38	0.39	0.41	0.27	0.14
Other Current Assets	2.88	0.71	0.25	0.15	0.04
Total Current Assets	10.09	5.4	8.32	3.93	6.75
Property, Plant & Equipment	0.51	0.23	0.21	0.32	0.46
Other Intangible Assets	6.45	6.74	6.34	5.99	5.51
Long-Term Deferred Tax Assets	-	0.07	0.1	0.1	-
Other Long-Term Assets	0.98	0.5	0.32	-	-
Total Assets	18.03	12.94	15.3	10.35	12.72
Accounts Payable	0.38	0.58	0.52	0.63	0.57
Accrued Expenses	1.59	1.52	1.49	1.63	1.63
Current Portion of Leases	0.13	0.1	0.07	0.1	0.3
Current Income Taxes Payable	0.05	0.16	0.05	0.1	-
Current Unearned Revenue	4.08	2.72	3.29	3.09	2.71
Other Current Liabilities	3.5	0.91	0.34	0.24	0.19
Total Current Liabilities	9.73	5.99	5.77	5.79	5.4
Long-Term Debt	-	-	-	1.06	-
Long-Term Leases	0.3	0.05	0.06	0.14	0.26
Long-Term Unearned Revenue	0.98	0.99	1.01	-	-
Other Long-Term Liabilities	0.04	0.03	0.03	0.02	0.04
Total Liabilities	11.04	7.07	6.86	7	5.7
Common Stock	53.4	50.5	50.5	42.52	42.52
Retained Earnings	-51.39	-49.44	-46.87	-43.95	-40.19
Comprehensive Income & Other	4.97	4.82	4.81	4.78	4.69
Shareholders' Equity	6.99	5.88	8.44	3.34	7.02
Total Liabilities & Equity	18.03	12.94	15.3	10.35	12.72
Total Debt	0.42	0.16	0.14	1.29	0.56
Net Cash (Debt)	3.48	2.43	5.21	0.21	3.46
Net Cash Growth	43.16%	-53.33%	2411.86%	-93.99%	31.28%
Net Cash Per Share	0.01	0.00	0.01	0.00	0.01
Filing Date Shares Outstanding	686.85	627.66	627.66	412.89	397.89
Total Common Shares Outstanding	686.85	627.66	627.66	397.89	397.89
Working Capital	0.36	-0.6	2.56	-1.85	1.35
Book Value Per Share	0.01	0.01	0.01	0.01	0.02
Tangible Book Value	0.54	-0.87	2.09	-2.65	1.51
Tangible Book Value Per Share	0.00	-0.00	0.00	-0.01	0.00
Machinery	0.29	0.24	0.2	0.18	0.14

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.