ASA INTERNATIONAL GROUP PLC financials

ASA INTERNATIONAL GROUP PLC

Country: GB Reporting currency: USD Latest annual report: 2025-12-31
LEI: 213800NSIUMXPDHUEO94
Source filing ↗
Financial statements (USD, as reported — unscaled; 83 line items across 2 annual periods)
Line item 20252024
Income statement
Employee benefits expense $80.4M$64.8M
Profit before tax $103.9M$63.5M
Income tax expense $40.8M$28.6M
Profit for the year $56.5M$28.5M
— attributable to owners $57.1M$29.2M
— attributable to NCI -$559.0K-$716.0K
Total comprehensive income $73.6M$22.1M
Per share
Basic EPS $0.57$0.29
Diluted EPS $0.57$0.29
Free cash flow / share $-0.57$-0.26
Cash flow statement
Net cash from operating activities -$53.4M-$23.5M
Net cash from investing activities -$7.2M-$6.1M
Purchase of PP&E (capex) $2.9M$2.2M
Purchase of intangibles $4.3M$3.9M
Net cash from financing activities $88.5M$34.9M
Dividends paid $8.7M$3.0M
Proceeds from borrowings $295.2M$275.5M
Repayments of borrowings $189.6M$233.7M
Lease liability payments $8.4M$3.9M
Net change in cash $27.9M$5.3M
Balance sheet
Total assets $797.1M$568.5M
Property, plant & equipment $10.5M$7.6M
Right-of-use assets $9.4M$5.4M
Cash & equivalents $107.4M$79.1M
Total equity $161.8M$96.5M
— attributable to owners $164.3M$98.5M
Non-controlling interests -$2.4M-$2.0M
Deferred tax liabilities $7.5M$4.6M
Derived metrics
Free cash flow -$56.3M-$25.8M
Return on equity 34.9%29.6%
Cash conversion ratio -0.95×-0.82×
Capex coverage -18.41×-10.59×
Other reported items
Adjustments For Decrease Increase In Other Operating Receivables -$181.7M-$92.4M
Adjustments For Increase Decrease In Other Operating Payables $40.0M$8.6M
Borrowings $424.0M$320.9M
Comprehensive Income Attributable To Noncontrolling Interests -$433.0K-$657.0K
Comprehensive Income Attributable To Owners of Parent $74.0M$22.7M
Current Tax Liabilities $14.8M$14.2M
Deferred Tax Assets $7.0M$7.3M
Deposits From Customers $136.8M$90.2M
Derivative Financial Assets $450.0K$258.0K
Derivative Financial Liabilities $3.2M$3.3M
Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share $0.00
Effect of Exchange Rate Changes On Cash and Cash Equivalents $559.0K-$2.0M
Equity and Liabilities $797.1M$568.5M
Financial Assets At Fair Value Through Other Comprehensive Income $370.0K$315.0K
Gains Losses On Exchange Differences On Translation Before Tax $15.9M-$4.3M
Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss -$3.1M-$874.0K
Gains Losses On Net Monetary Position -$1.9M-$5.4M
Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss $452.0K-$1.2M
Income Taxes Paid Refund Classified As Operating Activities $47.0M$32.8M
Increase Decrease Through Sharebased Payment Transactions $421.0K$709.0K
Intangible Assets Other Than Goodwill $15.6M$10.5M
Interest Expense $55.4M$43.5M
Interest Income On Other Financial Assets $4.6M$7.3M
Interest Paid Classified As Operating Activities $58.9M$46.7M
Interest Received Classified As Operating Activities $294.9M$210.6M
Interest Revenue Calculated Using Effective Interest Method $295.3M$206.6M
Interest Revenue Expense $244.4M$170.4M
Issued Capital $1.3M$1.3M
Lease Liabilities $4.6M$3.9M
Liabilities $635.3M$472.0M
Loans and Advances To Banks $43.1M$29.3M
Loans and Advances To Customers $574.4M$410.0M
Miscellaneous Other Operating Expense $54.7M$39.7M
Miscellaneous Other Operating Income $15.7M$17.3M
Other Adjustments For Noncash Items $31.3M$29.5M
Other Assets $29.0M$18.8M
Other Comprehensive Income Before Tax Cash Flow Hedges $1.5M-$2.2M
Other Comprehensive Income Before Tax Exchange Differences On Translation $15.9M-$4.3M
Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments $55.0K$42.0K
Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans $36.0K-$1.2M
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax $16.9M-$5.3M
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax $91.0K-$1.2M
Other Liabilities $34.7M$25.9M
Other Reserves $2.9M$1.4M
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities $23.0K$72.0K
Provisions $1.3M$2.2M
Recognised Liabilities Defined Benefit Plan $8.5M$6.9M
Reserve of Exchange Differences On Translation -$100.4M-$116.3M
Retained Earnings $260.4M$212.1M
Revenue From Interest $299.9M$213.9M
Tax Expense Other Than Income Tax Expense $6.6M$6.4M
Methodology

Every line item above is a fact tagged in ASA INTERNATIONAL GROUP PLC's annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (USD), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.