iOThree Limited (IOTR) Balance Sheet

NASDAQ: IOTRAssets, liabilities, debt and equity over 5 years.

IOTR balance sheet, FY2026

March 31, 2026 · U.S. dollars

$6.6M assets = $3.1M liabilities + $3.5M equity

What it owns$6.6MCash & ST investments: $1.8M (26.8%)Cash & ST investments$1.8M · 27%Receivables: $846,583 (12.9%)Receivables$846,583 · 13%Inventory: $951,886 (14.5%)Inventory$951,886 · 14%Other current: $784,905 (11.9%)Other current$784,905 · 12%PP&E: $1.4M (20.7%)PP&E$1.4M · 21%Goodwill & intangibles: $278,921 (4.2%)Other non-current: $587,290 (8.9%)Other non-current $587,290=How it is financed$6.6MCurrent liabilities: $2.4M (36.7%)Current liabilities$2.4M · 37%Long-term debt: $268,645 (4.1%)Other LT liabilities: $431,435 (6.6%)$431,435Shareholders’ equity: $3.5M (52.7%)Shareholders’ equity$3.5M · 53%

Both columns are drawn to the same scale: what IOTR owns equals what it owes plus shareholders’ equity. Hover a block for its value.

IOTR financial health

Current ratio1.80
Comfortable · current assets cover current liabilities 1.80×
Debt / equity0.35
Low leverage · $0.35 of debt for each $1 of equity
Equity / assets52.7%
Equity-funded · of assets funded by shareholders
Cash / debt144.2%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles4.2%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal FY2026.

IOTR balance sheet trends, FY2022–FY2026

MetricTrendThenLatestChange
Total assets$3.0MFY2022$6.6MFY2026+22.1%/yr
Total liabilities$1.5MFY2022$3.1MFY2026+19.4%/yr
Shareholders’ equity$1.4MFY2022$3.5MFY2026+24.8%/yr
Cash & short-term investments$211,749FY2022$1.8MFY2026+69.9%/yr
Total debt$572,911FY2022$1.2MFY2026+20.9%/yr
Net cash (debt)−$361,162FY2022$540,362FY2026+$901,524
Working capital$1.2MFY2022$1.9MFY2026+$780,139
Book value per share$0.82FY2022$1.31FY2026+12.3%/yr
Current ratio1.97FY20221.80FY2026−0.17
Debt / equity0.40FY20220.35FY2026−0.05
Shares outstanding1.7MFY20222.6MFY2026+11.1%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

IOTR assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

IOTR liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

IOTR debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

IOTR balance sheet

FY2026FY2025FY2024FY2023FY2022
Assets
Cash & short-term investments$1.8M$443,117$995,092$401,548$211,749
Cash & equivalents$1.6M$443,117$995,092$401,548$211,749
Short-term investments$120,099————
Receivables$846,583$3.0M$2.5M$2.3M$1.7M
Inventory$951,886$690,521$912,432$1.2M$453,866
Other current assets$784,905$0$0$0$0
Total current assets$4.3M$4.1M$4.4M$3.9M$2.3M
Property, plant & equipment (net)$1.4M$874,262$643,914$473,808$113,794
Goodwill & intangible assets$278,921$367,939$409,775$446,768$393,018
Long-term investments$0$0$0$0$0
Other non-current assets$587,290$294,499$364,654$246,622$112,587
Total assets$6.6M$5.7M$5.9M$5.0M$3.0M
Liabilities
Accounts payable$604,208$977,458$1.1M$842,471$265,956
Short-term debt$523,504$471,053$473,937$448,000$226,060
Deferred revenue—$1.4M$1.6M$371,609$202,498
Total current liabilities$2.4M$3.7M$3.5M$2.3M$1.2M
Long-term debt$268,645$36,569$81,799$124,272$169,151
Lease obligations$1.2M$640,500$719,019$789,319$363,010
Other long-term liabilities$431,435$216,430$289,570$386,454$177,700
Total liabilities$3.1M$3.9M$3.9M$2.8M$1.5M
Shareholders' equity
Common stock & paid-in capital$199,987$150,000$150,000$150,000$150,000
Retained earnings (deficit)−$169,280$942,844$1.2M$1.5M$624,785
Accumulated other comprehensive income−$579————
Total shareholders' equity$3.5M$1.7M$2.0M$2.3M$1.4M
Key figures
Total debt$1.2M$724,052$845,306$958,726$572,911
Net cash (debt)$540,362−$280,935$149,786−$557,178−$361,162
Working capital$1.9M$461,780$929,022$1.6M$1.2M
Tangible book value$3.2M$1.4M$1.6M$1.8M$1.0M
Book value per share$1.31$0.68$0.77$0.87$0.82
Shares outstanding2.6M2.6M2.6M2.6M1.7M
Current ratio1.801.131.271.721.97
Quick ratio1.080.941.001.201.59
Debt / equity0.350.410.430.420.40
Equity / assets52.7%30.8%33.8%45.1%48.2%

Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 7, 2026); data from EODHD.

IOTR financial position

At the end of fiscal 2026 (March 31, 2026), iOThree had total assets of $6.6 million (up 16.0% from a year earlier), total liabilities of $3.1 million and shareholders' equity of $3.5 million. It held $1.8 million in cash and short-term investments against $1.2 million of debt, a net cash position of $0.5 million. Its current ratio was 1.80. In the latest quarter (ended June 30, 2026) total assets were $6.6 million and equity $3.5 million.

Related: IOTR income statement, IOTR cash flow statement, IOTR key metrics. See the IOTR stock overview for the latest quote and news.

IOTR balance sheet FAQ

What are iOThree's total assets?

iOThree reported total assets of $6.6 million at the end of fiscal 2026 (March 31, 2026), compared with $5.7 million a year earlier.

How much debt does iOThree have?

iOThree had $1.2 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.35.

How much cash does iOThree have?

iOThree held $1.8 million in cash and short-term investments at the end of fiscal 2026; with $1.2 million of debt that is net cash of $0.5 million.

What is iOThree's book value?

iOThree's shareholders' equity (book value) was $3.5 million at the end of fiscal 2026, or $1.31 per share.

What is iOThree's current ratio?

iOThree had current assets of $4.3 million and current liabilities of $2.4 million, a current ratio of 1.80 (it can cover its short-term obligations).

How much goodwill does iOThree have?

iOThree carried $0.3 million of goodwill and intangible assets, 4.2% of total assets, at the end of fiscal 2026.

Telecom Services: balance sheet