NASDAQ : INTJ
Intelligent Group Limited — Financial statements
Industrials · Consulting Services · Hong Kong
Last price 3.12 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 6.67M
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Financial statements
Intelligent Group Limited (INTJ) reported revenue of 25.78M HKD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year December - November; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 25.78M | 18.48M | 20.29M | 20.54M | 14.33M | 22.54M |
| Cost of Revenue | 12.21M | 6.69M | 7.97M | 4.51M | 2.49M | 1.80M |
| Gross Profit | 13.58M | 11.79M | 12.32M | 16.03M | 11.84M | 20.75M |
| Selling, General & Admin | 31.09M | 31.79M | 14.84M | 11.90M | 8.03M | 7.26M |
| Operating Expenses | 31.09M | 31.79M | 14.84M | 11.90M | 8.03M | 7.26M |
| Operating Income | -17.51M | -20.00M | -2.53M | 4.13M | 3.81M | 13.48M |
| Interest Expense | -64.72K | -70.93K | -101.71K | -108.26K | -97.17K | -8.16K |
| Interest & Investment Income | 1.95M | 1.72M | 1.94M | 474.72K | 2.45K | 51.00 |
| Currency Exchange Gain (Loss) | -542.36K | -542.36K | -498.99K | |||
| Other Non Operating Income (Expenses) | 303.37K | 206.62K | 89.04K | 99.41K | 62.80K | 60.90K |
| EBT Excluding Unusual Items | -15.87M | -18.69M | -1.10M | 4.60M | 3.78M | 13.54M |
| Other Unusual Items | 215.00K | 59.38K | ||||
| Pretax Income | -15.87M | -18.69M | -1.10M | 4.60M | 3.99M | 13.60M |
| Income Tax Expense | -485.73K | -509.59K | -676.05K | 530.62K | 512.43K | 1.92M |
| Net Income | -15.38M | -18.18M | -425.71K | 4.07M | 3.48M | 11.68M |
| Net Income to Common | -15.38M | -18.18M | -425.71K | 4.07M | 3.48M | 11.68M |
| Shares Outstanding (Basic) | 1.53M | 1.02M | 656.25K | 562.50K | 562.50K | 562.50K |
| Shares Outstanding (Diluted) | 1.53M | 1.02M | 656.25K | 562.50K | 562.50K | 562.50K |
| EPS (Basic) | -10.04 | -17.76 | -0.65 | 7.23 | 6.18 | 20.76 |
| EPS (Diluted) | -10.04 | -17.76 | -0.65 | 7.23 | 6.18 | 20.76 |
| Free Cash Flow | 819.75K | -1.02M | -1.25M | 2.70M | 7.05M | 10.19M |
| Free Cash Flow Per Share | 0.54 | -0.99 | -1.90 | 4.80 | 12.54 | 18.12 |
| Dividend Per Share | 1.33 | |||||
| Gross Margin | 52.66% | 63.81% | 60.71% | 78.06% | 82.61% | 92.03% |
| Operating Margin | -67.93% | -108.20% | -12.45% | 20.13% | 26.57% | 59.81% |
| Profit Margin | -59.66% | -98.35% | -2.10% | 19.81% | 24.27% | 51.81% |
| Free Cash Flow Margin | 3.18% | -5.51% | -6.15% | 13.13% | 49.23% | 45.21% |
| EBITDA | -17.49M | -19.98M | -2.52M | 4.31M | 4.22M | 13.90M |
| EBITDA Margin | -67.84% | -108.11% | -12.42% | 20.96% | 29.45% | 61.64% |
| D&A For EBITDA | 23.27K | 16.39K | 6.42K | 171.53K | 411.74K | 411.61K |
| EBIT | -17.51M | -20.00M | -2.53M | 4.13M | 3.81M | 13.48M |
| EBIT Margin | -67.93% | -108.20% | -12.45% | 20.13% | 26.57% | 59.81% |
| Effective Tax Rate | 11.54% | 12.84% | 14.10% | |||
| Advertising Expenses | 15.24K | 80.78K | 28.37K | 94.49K |
Balance sheet
Fiscal year December - November; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 76.11M | 67.47M | 63.54M | 25.30M | 15.48M | 13.01M |
| Cash & Short-Term Investments | 76.11M | 67.47M | 63.54M | 25.30M | 15.48M | 13.01M |
| Accounts Receivable | 6.08M | 2.37M | 2.36M | 5.42M | 2.69M | 4.63M |
| Other Receivables | 1.08M | 1.08M | 391.42K | 32.10K | 51.85K | |
| Receivables | 7.16M | 3.45M | 2.75M | 5.42M | 2.72M | 4.68M |
| Prepaid Expenses | 1.50M | 1.50M | 10.05K | |||
| Other Current Assets | 13.91M | 21.34M | 1.90M | 80.00K | 203.49K | 12.87M |
| Total Current Assets | 97.18M | 93.76M | 69.69M | 30.80M | 18.40M | 30.57M |
| Property, Plant & Equipment | 434.56K | 693.49K | 381.55K | 1.22M | 461.32K | 1.34M |
| Long-Term Deferred Tax Assets | 522.89K | 440.39K | 1.16M | 355.57K | ||
| Long-Term Deferred Charges | 1.54M | 2.17M | ||||
| Other Long-Term Assets | 500.00K | 500.00K | 265.98K | |||
| Total Assets | 98.50M | 95.39M | 71.73M | 34.18M | 21.03M | 31.91M |
| Accounts Payable | 59.20K | 59.20K | 59.20K | |||
| Accrued Expenses | 1.07M | 840.55K | 1.22M | 150.94K | 290.64K | 143.91K |
| Short-Term Debt | 7.54M | |||||
| Current Portion of Long-Term Debt | 509.03K | 501.52K | 480.62K | 460.50K | 454.58K | 75.34K |
| Current Portion of Leases | 418.77K | 499.30K | 293.79K | 863.51K | 255.97K | 501.64K |
| Current Income Taxes Payable | 2.06M | 1.54M | 2.93M | 3.72M | 2.84M | 2.64M |
| Current Unearned Revenue | 128.40K | 1.52M | 1.17M | 288.36K | ||
| Total Current Liabilities | 4.12M | 3.44M | 5.11M | 14.25M | 5.01M | 3.65M |
| Long-Term Debt | 1.25M | 1.51M | 2.01M | 2.49M | 2.95M | 3.41M |
| Long-Term Leases | 167.18K | 293.79K | 255.97K | |||
| Total Liabilities | 5.37M | 5.11M | 7.12M | 17.04M | 7.96M | 7.31M |
| Common Stock | 3.37K | 2.43K | 1.02K | 874.00 | 874.00 | 874.00 |
| Additional Paid-In Capital | 163.38M | 104.59M | 49.90M | 2.01M | 2.01M | 2.01M |
| Retained Earnings | -638.39K | -3.47M | 14.71M | 15.13M | 11.06M | 22.58M |
| Comprehensive Income & Other | -69.61M | -10.85M | ||||
| Shareholders' Equity | 93.14M | 90.28M | 64.61M | 17.14M | 13.07M | 24.60M |
| Total Liabilities & Equity | 98.50M | 95.39M | 71.73M | 34.18M | 21.03M | 31.91M |
| Total Debt | 2.18M | 2.67M | 2.79M | 11.65M | 3.66M | 4.24M |
| Net Cash (Debt) | 73.94M | 64.79M | 60.75M | 13.65M | 11.81M | 8.77M |
| Net Cash Per Share | 48.25 | 63.31 | 92.57 | 24.26 | 21.00 | 15.59 |
| Filing Date Shares Outstanding | 2.14M | 1.54M | 656.25K | 656.25K | 562.50K | 562.50K |
| Total Common Shares Outstanding | 2.14M | 1.54M | 656.25K | 562.50K | 562.50K | 562.50K |
| Working Capital | 93.06M | 90.32M | 64.58M | 16.55M | 13.39M | 26.92M |
| Book Value Per Share | 43.57 | 58.72 | 98.45 | 30.48 | 23.24 | 43.73 |
| Tangible Book Value | 92.77M | 90.28M | 64.61M | 17.14M | 13.07M | 24.60M |
| Tangible Book Value Per Share | 43.40 | 58.72 | 98.45 | 30.48 | 23.24 | 43.73 |
| Machinery | 1.33M | 1.33M | 1.31M | 1.31M | 1.28M | 1.27M |
Cash flow statement
Fiscal year December - November; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -15.38M | -18.18M | -425.71K | 4.07M | 3.48M | 11.68M |
| Depreciation & Amortization | 348.39K | 528.07K | 835.14K | 898.84K | 891.88K | 883.79K |
| Other Amortization | 628.10K | |||||
| Stock-Based Compensation | 18.71M | 18.71M | ||||
| Provision & Write-off of Bad Debts | 1.20M | 1.20M | 4.87M | 2.15M | 540.00K | 617.01K |
| Other Operating Activities | 729.98K | 731.58K | -780.49K | -319.73K | 14.36K | 11.71K |
| Change in Accounts Receivable | -4.03M | -1.21M | -1.81M | -4.89M | 1.41M | -3.86M |
| Change in Unearned Revenue | 1.00 | -128.40K | -1.39M | 352.75K | 878.47K | 218.52K |
| Change in Income Taxes | -1.37M | -1.40M | -785.99K | 880.08K | 197.31K | 1.86M |
| Change in Other Net Operating Assets | 1.45M | -432.55K | -1.76M | -1.05M | -339.46K | -1.22M |
| Operating Cash Flow | 1.66M | -178.03K | -1.25M | 2.73M | 7.07M | 10.19M |
| Capital Expenditures | -840.02K | -840.02K | -31.38K | -12.13K | ||
| Other Investing Activities | -14.91M | -19.71M | -9.09M | 37.94K | -37.94K | -5.09M |
| Investing Cash Flow | -15.75M | -20.55M | -9.09M | 6.56K | -50.07K | -5.09M |
| Short-Term Debt Issued | 7.54M | |||||
| Long-Term Debt Issued | 3.48M | |||||
| Total Debt Issued | 7.54M | 3.48M | ||||
| Long-Term Debt Repaid | -486.58K | -460.72K | -453.59K | -75.24K | ||
| Total Debt Repaid | -494.00K | -486.58K | -460.72K | -453.59K | -75.24K | |
| Net Debt Issued (Repaid) | -494.00K | -486.58K | -460.72K | 7.08M | -75.24K | 3.48M |
| Issuance of Common Stock | 25.14M | 25.14M | 49.04M | |||
| Common Dividends Paid | -2.30M | |||||
| Other Financing Activities | 9.74K | -2.17M | ||||
| Financing Cash Flow | 24.66M | 24.65M | 48.58M | 7.08M | -4.55M | 3.48M |
| Foreign Exchange Rate Adjustments | 30.91K | 5.50K | ||||
| Net Cash Flow | 10.23M | 3.93M | 38.24M | 9.82M | 2.47M | 8.59M |
| Free Cash Flow | 819.75K | -1.02M | -1.25M | 2.70M | 7.05M | 10.19M |
| Free Cash Flow Margin | 3.18% | -5.51% | -6.15% | 13.13% | 49.23% | 45.21% |
| Free Cash Flow Per Share | 0.54 | -0.99 | -1.90 | 4.80 | 12.54 | 18.12 |
| Levered Free Cash Flow | -9.76M | -16.18M | -2.51M | 2.53M | 19.06M | 2.29M |
| Unlevered Free Cash Flow | -9.72M | -16.14M | -2.45M | 2.59M | 19.12M | 2.29M |
| Cash Interest Paid | 52.32K | 68.27K | 101.71K | 108.26K | 97.17K | 8.16K |
| Cash Income Tax Paid | -24.86K | 1.13M | 6.12K | 315.12K | 54.33K | |
| Change in Working Capital | -3.94M | -3.17M | -5.75M | -4.70M | 2.14M | -3.00M |
Ratios
Fiscal year December - November; amounts in HKD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 6.63M | 14.86M | 12.23M | |||
| Enterprise Value | -2.81M | 7.00M | 4.51M | |||
| Last Close Price | 3.10 | 10.57 | 18.64 | |||
| PS Ratio | 2.01 | 6.26 | 4.69 | |||
| PB Ratio | 0.56 | 1.28 | 1.47 | |||
| P/TBV Ratio | 0.56 | 1.28 | 1.47 | |||
| EV/Sales Ratio | 2.95 | 1.73 | ||||
| Debt / Equity Ratio | 0.02 | 0.03 | 0.04 | 0.68 | 0.28 | 0.17 |
| Debt / EBITDA Ratio | 2.71 | 0.87 | 0.31 | |||
| Debt / FCF Ratio | 2.65 | 4.32 | 0.52 | 0.42 | ||
| Net Debt / Equity Ratio | -0.79 | -0.72 | -0.94 | -0.80 | -0.90 | -0.36 |
| Net Debt / EBITDA Ratio | 4.23 | 3.24 | 24.11 | -3.17 | -2.80 | -0.63 |
| Net Debt / FCF Ratio | -90.20 | 63.65 | 48.68 | -5.06 | -1.68 | -0.86 |
| Asset Turnover | 0.30 | 0.22 | 0.38 | 0.74 | 0.54 | 0.96 |
| Quick Ratio | 20.22 | 20.63 | 12.97 | 2.16 | 3.63 | 4.85 |
| Current Ratio | 23.60 | 27.28 | 13.63 | 2.16 | 3.67 | 8.38 |
| Return on Equity (ROE) | -19.50% | -23.47% | -1.04% | 26.93% | 18.47% | 62.27% |
| Return on Assets (ROA) | -12.75% | -14.96% | -2.98% | 9.36% | 8.99% | 36.04% |
| Return on Invested Capital (ROIC) | -91.21% | -136.29% | -68.73% | 153.85% | 38.86% | 94.34% |
| Return on Capital Employed (ROCE) | -18.60% | -21.70% | -3.80% | 20.70% | 23.80% | 47.70% |
| Earnings Yield | -41.31% | -15.71% | -0.45% | |||
| FCF Yield | 1.58% | -0.88% | -1.31% | |||
| Payout Ratio | 66.12% | |||||
| Buyback Yield / Dilution | -142.11% | -55.95% | -16.67% | |||
| Total Shareholder Return | -142.11% | -55.95% | -16.67% |