Income Statement AIQ

Stocks

AIQ

KYG0180A1022

Market Closed - London S.E. 11:35:01 2026-10-07 EDT			5-day change	1st Jan Change
6.000 ^GBX	0.00%		0.00%	+71.43%

09-30	AIQ Limited Appoints Sham Che Wai (?Martin?) as Non-Executive Director, Effective September 30, 2026	CI
07-29	AIQ Limited Reports Earnings Results for the Half Year Ended April 30, 2026	CI

68015.5MP7fcsEQOPwhrdFaNoMPU8MGNeO1HwpYqVeOtRG82Y.qqXCOrg1EqK64u0sWLJpUjxuX4DckzFtDsgdeLN_ogCxprE4m1sGk7fq8g

Published financial data: AIQ

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: October	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Revenues	61.86K	498K	207K	304K	-
Total Revenues	61.86K	498K	207K	304K	-
Cost of Goods Sold, Total	251K	384K	73.7K	73.64K	-
Gross Profit	-189K	114K	134K	231K	-
Selling General & Admin Expenses, Total	712K	500K	580K	469K	442K
Provision for Bad Debts	2.35K	-	-	-	-
Depreciation & Amortization - (IS)	119K	116K	-	-	-
Amortization of Goodwill and Intangible Assets - (IS)	-	-	-	-	-
Other Operating Expenses	-	6.3K	234	-3.75K	-
Other Operating Expenses, Total	834K	623K	580K	465K	442K
Operating Income	-1.02M	-509K	-447K	-234K	-442K
Interest Expense, Total	-13.15K	-24.93K	-25K	-25K	-25K
Interest And Investment Income	447	273	-	-	-
Net Interest Expenses	-12.7K	-24.66K	-25K	-25K	-25K
Currency Exchange Gains (Loss)	-127K	74.03K	-31.23K	-8.36K	2.13K
Other Non Operating Income (Expenses)	-30.74K	-37.27K	-	1	-
EBT, Excl. Unusual Items	-1.19M	-497K	-503K	-268K	-464K
Merger & Related Restructuring Charges	-	-	-	-	-
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) On Sale Of Assets	-	-10.47K	-	-	-
Asset Writedown	-	-134K	-	-	-
EBT, Incl. Unusual Items	-1.19M	-641K	-503K	-268K	-464K
Income Tax Expense	2.11K	-	-	3.48K	-
Earnings From Continuing Operations	-1.19M	-641K	-503K	-271K	-464K
Earnings Of Discontinued Operations	-	-	-23.08K	-1.76K	16.78K
Net Income to Company	-1.19M	-641K	-526K	-273K	-448K
Net Income - (IS)	-1.19M	-641K	-526K	-273K	-448K
Net Income to Common Incl Extra Items	-1.19M	-641K	-526K	-273K	-448K
Net Income to Common Excl. Extra Items	-1.19M	-641K	-503K	-271K	-464K
Per Share Items
Net EPS - Basic	-0.02	-0.01	-0.01	-0	-0.01
Basic EPS - Continuing Operations	-0.02	-0.01	-0.01	-0	-0.01
Basic Weighted Average Shares Outstanding	64.76M	64.76M	64.76M	64.76M	64.76M
Net EPS - Diluted	-0.02	-0.01	-0.01	-0	-0.01
Diluted EPS - Continuing Operations	-0.02	-0.01	-0.01	-0	-0.01
Diluted Weighted Average Shares Outstanding	64.76M	64.76M	64.76M	64.76M	64.76M
Normalized Basic EPS	-0.01	-0	-0	-0	-0
Normalized Diluted EPS	-0.01	-0	-0	-0	-0
Supplemental Items
EBITDA	-997K	-482K	-444K	-232K	-439K
EBITA	-1.02M	-509K	-447K	-234K	-442K
EBIT	-1.02M	-509K	-447K	-234K	-442K
EBITDAR	-974K	-470K	-426K	-219K	-430K
Effective Tax Rate - (Ratio)	-0.18	-	-	-1.3	-
Normalized Net Income	-746K	-310K	-314K	-167K	-290K
Interest on Long-Term Debt	-	-	25K	25K	25K
Supplemental Operating Expense Items
Marketing Expenses	-	-	-	-	-
Selling and Marketing Expenses	-	-	-	-	-
General and Administrative Expenses	478K	385K	580K	469K	442K
Net Rental Expense, Total	23.02K	12.88K	17.78K	13.39K	9.4K
Imputed Operating Lease Interest Expense	10.95K	6.87K	6.6K	4.67K	2.15K
Imputed Operating Lease Depreciation	12.06K	6K	11.18K	8.72K	7.25K
Stock-Based Comp., Other (Total)	-	1K	11K	-	-
Total Stock-Based Compensation	-	1K	11K	-	-

Fiscal Period: October	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Assets
Cash And Equivalents	582K	636K	135K	44.36K	19.92K
Total Cash And Short Term Investments	582K	636K	135K	44.36K	19.92K
Accounts Receivable, Total	4.34K	773	-	-	-
Other Receivables	23.49K	-	-	-	-
Total Receivables	27.83K	773	-	-	-
Prepaid Expenses	123K	34.53K	41.72K	19.78K	30.96K
Other Current Assets, Total	-	31.11K	-	-	-
Total Current Assets	733K	703K	177K	64.14K	50.88K
Gross Property Plant And Equipment	492K	484K	12.67K	12.16K	11.96K
Accumulated Depreciation	-153K	-399K	-5.79K	-7.87K	-9.93K
Net Property Plant And Equipment	339K	85.3K	6.88K	4.29K	2.03K
Goodwill	-	-	-	-	-
Other Intangibles, Total	-	-	-	-	-
Other Long-Term Assets, Total	29.83K	-	-	-	-
Total Assets	1.1M	788K	184K	68.42K	52.91K
Liabilities
Accounts Payable, Total	-	-	2K	927	5.6K
Accrued Expenses, Total	139K	96.82K	102K	130K	135K
Short-term Borrowings	-	-	-	147K	603K
Current Portion of Long-Term Debt	-	-	-	500K	-
Current Portion of Leases	94.67K	78.01K	-	-	-
Current Income Taxes Payable	-	935	1.26K	598	328
Unearned Revenue Current, Total	105K	6.98K	51.74K	-	-
Other Current Liabilities	1.08K	51.48K	113	33.79K	3.5K
Total Current Liabilities	340K	234K	157K	813K	747K
Long-Term Debt	-	500K	500K	-	500K
Long-Term Leases	74.82K	-	-	-	-
Total Liabilities	415K	734K	657K	813K	1.25M
Common Stock, Total	648K	648K	648K	648K	648K
Additional Paid In Capital	6.02M	6.02M	6.02M	6.02M	6.02M
Retained Earnings	-5.99M	-6.63M	-7.16M	-7.43M	-7.88M
Comprehensive Income and Other	9.33K	18.43K	18K	19.21K	2.07K
Total Common Equity	686K	53.94K	-473K	-744K	-1.21M
Minority Interest	-	-	-	-	13.14K
Total Equity	686K	53.94K	-473K	-744K	-1.19M
Total Liabilities And Equity	1.1M	788K	184K	68.42K	52.91K
Supplemental Items
ECS Total Shares Outstanding on Filing Date	64.76M	64.76M	64.76M	64.76M	64.76M
ECS Total Common Shares Outstanding	64.76M	64.76M	64.76M	64.76M	64.76M
Book Value / Share	0.01	0	-0.01	-0.01	-0.02
Tangible Book Value	686K	53.94K	-473K	-744K	-1.21M
Tangible Book Value Per Share	0.01	0	-0.01	-0.01	-0.02
Total Debt	169K	578K	500K	647K	1.1M
Net Debt	-412K	-58.45K	365K	603K	1.08M
Debt Equivalent Oper. Leases	184K	103K	142K	107K	75.22K
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	13.14K
Account Code - Inventory Valuation	3	3	3	3	3
Machinery, Total	118K	95.16K	12.67K	12.16K	11.96K
Full Time Employees	42	15	13	9	7
Accumulated Allowance for Doubtful Accounts (Supple)	2.35K	-	-	-	-

Fiscal Period: October	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Net Income	-1.19M	-641K	-526K	-273K	-448K
Depreciation & Amortization - CF	119K	123K	69.92K	2.36K	2.25K
Depreciation & Amortization, Total	119K	123K	69.92K	2.36K	2.25K
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	-
(Gain) Loss From Sale Of Asset	-	10.47K	2.98K	-	-
Asset Writedown & Restructuring Costs	-	134K	-	-	-
Stock-Based Compensation (CF)	-	1K	11K	-	-
Net Cash From Discontinued Operations	-	-	-23.08K	-1.76K	16.78K
Other Operating Activities, Total	118K	51.04K	57.16K	26.99K	-11.51K
Change In Accounts Receivable	-56.32K	103K	13.69K	21.94K	3.7K
Change In Accounts Payable	-48.85K	-108K	-24.4K	-16.24K	-43.77K
Change In Income Taxes	-2.11K	-	-	-	-
Change in Other Net Operating Assets	2.53K	-	-	-	-
Cash from Operations	-1.06M	-326K	-419K	-240K	-480K
Capital Expenditure	-6.54K	-	-1.65K	-	-
Sale of Property, Plant, and Equipment	-	512	-	-	-
Cash Acquisitions	-	-	-	-	-
Cash from Investing	-6.54K	512	-1.65K	-	-
Short Term Debt Issued, Total	-	-	-	147K	455K
Long-Term Debt Issued, Total	-	500K	-	-	-
Total Debt Issued	-	500K	-	147K	455K
Long-Term Debt Repaid, Total	-82.51K	-91.48K	-78.01K	-	-
Total Debt Repaid	-82.51K	-91.48K	-78.01K	-	-
Issuance of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-	-7.88K	-1.92K	-	-
Cash from Financing	-82.51K	401K	-79.94K	147K	455K
Foreign Exchange Rate Adjustments	-94.58K	-19.96K	-431	1.21K	208
Net Change in Cash	-1.25M	54.84K	-501K	-91.09K	-24.43K
Supplemental Items
Cash Interest Paid	-	7.88K	1.92K	-	-
Cash Income Tax Paid (Refund)	2.11K	-	-	-	3.48K
Levered Free Cash Flow	-638K	-214K	-190K	-129K	-322K
Unlevered Free Cash Flow	-629K	-199K	-175K	-113K	-306K
Change In Net Working Capital	103K	5.03K	-25.29K	-30.7K	32.34K
Net Debt Issued / Repaid	-82.51K	409K	-78.01K	147K	455K

Fiscal Period: October	2021 (GBP)	2022 (GBP)	2023 (GBP)	2024 (GBP)	2025 (GBP)
Profitability
Return on Assets	-36.22	-33.67	-57.47	-116	-454.84
Return on Total Capital	-42.73	-42.77	-84.76	418.84	292.53
Return On Equity %	-93.74	-173.29	240.29	44.55	47.9
Return on Common Equity	-93.74	-173.29	240.29	44.55	47.58
Margin Analysis
Gross Profit Margin %	-305.2	22.86	64.43	75.79	-
SG&A Margin	1.15K	100.35	280.03	154.04	-
EBITDA Margin %	-1.61K	-96.8	-214.09	-76.23	-
EBITA Margin %	-1.65K	-102.1	-215.71	-77.01	-
EBIT Margin %	-1.65K	-102.1	-215.71	-77.01	-
Income From Continuing Operations Margin %	-1.93K	-128.6	-242.85	-89.12	-
Net Income Margin %	-1.93K	-128.6	-253.98	-89.7	-
Net Avail. For Common Margin %	-1.93K	-128.6	-242.85	-89.12	-
Normalized Net Income Margin	-1.21K	-62.3	-151.78	-54.99	-
Levered Free Cash Flow Margin	-1.03K	-43.01	-91.9	-42.4	-
Unlevered Free Cash Flow Margin	-1.02K	-39.89	-84.36	-37.27	-
Asset Turnover
Asset Turnover	0.04	0.53	0.43	2.41	-
Fixed Assets Turnover	0.15	2.35	4.5	54.46	-
Receivables Turnover (Average Receivables)	10.19	194.99	-	-	-
Short Term Liquidity
Current Ratio	2.15	3	1.13	0.08	0.07
Quick Ratio	1.79	2.72	0.86	0.05	0.03
Operating Cash Flow to Current Liabilities	-3.12	-1.39	-2.67	-0.29	-0.64
Days Sales Outstanding (Average Receivables)	35.81	1.87	-	-	-
Average Days Payable Outstanding	-	-	-	7.27	-
Long Term Solvency
Total Debt/Equity	24.72	1.07K	-105.76	-86.95	-92.34
Total Debt / Total Capital	19.82	91.47	1.84K	-666.27	-1.21K
LT Debt/Equity	10.91	927.02	-105.76	-	-41.87
Long-Term Debt / Total Capital	8.75	79.12	1.84K	-	-546.43
Total Liabilities / Total Assets	37.71	93.16	356.88	1.19K	2.36K
EBIT / Interest Expense	-77.76	-20.41	-17.88	-9.37	-17.66
EBITDA / Interest Expense	-68.69	-15.46	-15.08	-9.28	-17.57
(EBITDA - Capex) / Interest Expense	-69.19	-15.46	-15.15	-9.28	-17.57
Total Debt / EBITDA	-0.19	-1.5	-1.33	-2.79	-2.51
Net Debt / EBITDA	0.46	0.15	-0.97	-2.6	-2.47
Total Debt / (EBITDA - Capex)	-0.19	-1.5	-1.32	-2.79	-2.51
Net Debt / (EBITDA - Capex)	0.45	0.15	-0.96	-2.6	-2.47
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-60	705.63	-58.25	46.82	-
Gross Profit, 1 Yr. Growth %	-1.76K	-160.34	-4.47	72.71	-
EBITDA, 1 Yr. Growth %	-25.28	-51.61	24.61	-47.72	89.39
EBITA, 1 Yr. Growth %	-23.74	-50.24	16.88	-47.58	88.44
EBIT, 1 Yr. Growth %	-23.74	-50.24	16.88	-47.58	88.44
Earnings From Cont. Operations, 1 Yr. Growth %	-67.15	-46.36	49.44	-46.12	71.27
Net Income, 1 Yr. Growth %	-67.15	-46.36	-17.89	-48.14	64.01
Normalized Net Income, 1 Yr. Growth %	-11.59	-58.35	49.44	-46.81	73.5
Diluted EPS Before Extra, 1 Yr. Growth %	-69.66	-46.37	49.45	-46.13	71.29
Accounts Receivable, 1 Yr. Growth %	-44.36	-82.18	-	-	-
Net Property, Plant and Equip., 1 Yr. Growth %	-28.77	-74.81	-91.93	-37.71	-52.64
Total Assets, 1 Yr. Growth %	-54.66	-28.41	-76.65	-62.82	-22.67
Tangible Book Value, 1 Yr. Growth %	-63.21	-92.13	-976.54	57.47	62.19
Common Equity, 1 Yr. Growth %	-63.21	-92.13	-976.54	57.47	62.19
Cash From Operations, 1 Yr. Growth %	-39.81	-69.27	28.28	-42.81	100.39
Capital Expenditures, 1 Yr. Growth %	-96.63	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-39.91	-66.38	46	-32.26	149.35
Unlevered Free Cash Flow, 1 Yr. Growth %	-40.54	-68.41	45.95	-35.14	169.93
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	79.52	83.02	-21.71	-
Gross Profit, 2 Yr. CAGR %	-	216.39	-15.91	28.45	-
EBITDA, 2 Yr. CAGR %	-	-39.87	-33.3	-19.29	-0.49
EBITA, 2 Yr. CAGR %	50.36	-38.4	-33.89	-21.73	-0.61
EBIT, 2 Yr. CAGR %	50.36	-38.4	-33.89	-21.73	-0.61
Earnings From Cont. Operations, 2 Yr. CAGR %	54.04	-58.03	-35.11	-10.27	-3.94
Net Income, 2 Yr. CAGR %	54.04	-58.03	-33.64	-34.75	-7.78
Normalized Net Income, 2 Yr. CAGR %	53.9	-39.32	-35.05	-10.84	-3.94
Diluted EPS Before Extra, 2 Yr. CAGR %	37.82	-59.66	-35.11	-10.27	-3.94
Accounts Receivable, 2 Yr. CAGR %	-	-68.52	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-57.64	-85.74	-77.58	-45.68
Total Assets, 2 Yr. CAGR %	-45.57	-43.03	-59.11	-70.54	-46.38
Tangible Book Value, 2 Yr. CAGR %	-53.77	-82.99	-16.97	271.52	59.81
Common Equity, 2 Yr. CAGR %	-53.77	-82.99	-16.97	271.52	59.81
Cash From Operations, 2 Yr. CAGR %	70.65	-57	-37.19	-14.35	7.05
Capital Expenditures, 2 Yr. CAGR %	-	-	-49.76	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	88.5	-55.05	-45.35	-0.55	29.97
Unlevered Free Cash Flow, 2 Yr. CAGR %	87.28	-56.66	-47.3	-2.7	32.32
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	10.24	70.06	-
Gross Profit, 3 Yr. CAGR %	-	-	127.22	6.89	-
EBITDA, 3 Yr. CAGR %	-	-	-30.73	-38.5	7.25
EBITA, 3 Yr. CAGR %	51.45	4	-30.67	-38.81	4.91
EBIT, 3 Yr. CAGR %	51.45	4	-30.67	-38.81	4.91
Earnings From Cont. Operations, 3 Yr. CAGR %	25.54	8.37	-48.28	-39.01	11.31
Net Income, 3 Yr. CAGR %	25.54	8.37	-47.5	-38.87	-11.28
Normalized Net Income, 3 Yr. CAGR %	81.48	-0.46	-28.02	-39.23	11.31
Diluted EPS Before Extra, 3 Yr. CAGR %	7.8	0.62	-49.63	-39.01	11.31
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-75.63	-76.69	-71.23
Total Assets, 3 Yr. CAGR %	-35.59	-40.36	-57.68	-60.39	-59.36
Tangible Book Value, 3 Yr. CAGR %	-43.05	-74.38	-36.7	2.78	181.84
Common Equity, 3 Yr. CAGR %	-43.05	-74.38	-36.7	2.78	181.84
Cash From Operations, 3 Yr. CAGR %	41.06	-3.64	-38.08	-39.12	13.7
Capital Expenditures, 3 Yr. CAGR %	-	-	-79.59	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	46.98	6.11	-43.6	-41.29	35.11
Unlevered Free Cash Flow, 3 Yr. CAGR %	46.34	3.47	-45.14	-43.52	36.71
Compound Annual Growth Rate Over Five Years
EBITDA, 5 Yr. CAGR %	-	-	-	-	-19.93
EBITA, 5 Yr. CAGR %	-	-11.25	8.71	-12.33	-19.92
EBIT, 5 Yr. CAGR %	-	-11.25	8.71	-12.33	-19.92
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-7.06	-3.58	-11.65	-33.75
Net Income, 5 Yr. CAGR %	-	-7.06	-2.72	-11.53	-34.23
Normalized Net Income, 5 Yr. CAGR %	-	-11.68	20.32	-11.88	-19.21
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-12	-15.5	-34.79
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	-66.42
Total Assets, 5 Yr. CAGR %	-	138.79	-46.3	-55.02	-53.48
Tangible Book Value, 5 Yr. CAGR %	-	-6.84	-33.78	-25.34	-8.32
Common Equity, 5 Yr. CAGR %	-	-6.84	-33.78	-25.34	-8.32
Cash From Operations, 5 Yr. CAGR %	-	-17.3	2.06	-8.06	-22.92
Levered Free Cash Flow, 5 Yr. CAGR %	-	-	-1.06	-6.39	-21.24
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	-	-2.74	-8.77	-21.98