July 07, 2026
CAC 2000 Limited (CAC)
Unaudited financials for the six months ended April 30, 2026:
CAC 2000 Limited (CAC) for the six months ended April 30, 2026 reported a 48% decrease in Revenue totalling $226.06 million compared to $433.73 million in the corresponding period last year. Revenue for the second quarter decreased by 41% to $144.56 million compared to $243.37 million for the comparable quarter of 2025.
Cost of Sales amounted to $131.85 million (2025: $286.37 million), representing a decrease of 54% year over year. Consequently, Gross Profit decreased by 36% to $94.20 million compared to $147.37 million for the six months ended April 30, 2025. Gross Profit for the second quarter decreased by 29% to $69.40 million from $97.59 million for the corresponding quarter of 2025.
Other Income increased to $292,600 from $163,255 in 2025. Selling and Distribution Expenses decreased by 87% to $1.49 million (2025: $11.03 million), while General Administration Expenses decreased by 16% from $166.81 million in 2025 to $139.93 million in the period under review. As a result, Total Administrative and Other Expenses amounted to $141.42 million, representing a 20% decrease from $177.84 million reported in 2025.
The Loss Before Finance Cost and Taxation widened by 55% to $46.92 million compared to $30.31 million in 2025. However, for the second quarter, Profit Before Finance Cost and Taxation increased by 25% to $15.36 million from $12.25 million in the corresponding quarter of 2025.
The company recorded Other Gains of $1.41 million, compared to Other Losses of $1.30 million in the prior year. Interest Income increased to $173,658 from $106,562, while Interest Expense was relatively stable at $24.49 million compared to $24.60 million in 2025. Consequently, Net Finance Cost decreased by 11% to $22.90 million from $25.80 million.
Loss Before Taxation for the six months ended April 30, 2026 widened by 24% to $69.83 million compared to $56.11 million in 2025. For the second quarter, Profit Before Taxation increased by 49% to $3.74 million from $2.50 million for the corresponding quarter of 2025.
No taxation charge was recorded in either period. Consequently, Net Loss for the six months widened by 24% to $69.83 million compared to $56.11 million in 2025. For the second quarter, Net Profit increased by 49% to $3.74 million from $2.50 million in the corresponding quarter of 2025.
Consequently, Loss Per Share for the six months amounted to $0.54 compared to $0.43 in 2025, while Earnings Per Share for the second quarter amounted to $0.03 compared to $0.02 in the corresponding quarter of 2025. The twelve-month trailing Loss Per Share was $1.47, and the number of shares used in these calculations was 129,032,258.
Notably, AHPC’s stock price closed the trading period on July 6, 2026, at a price of $1.75
Balance Sheet Highlights
The company’s Total Assets amounted to $1.15 billion at April 30, 2026, representing a 20% decrease from $1.44 billion in 2025. The decline was primarily driven by Trade and Other Receivables, which fell by $322.75 million, or 39%, to $495.54 million from $818.29 million. Cash and Cash Equivalents also decreased to $49.26 million from $76.70 million, while Right-of-Use Assets declined to $2.77 million from $25.46 million.
Shareholders’ Equity declined to $118.52 million from $308.72 million in 2025, representing a book value per share of approximately $0.92 compared to $2.39 in the prior year.
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