GARY R OWENS LIMITED

Executive Summary

Gary R Owens Limited presents a high risk profile primarily due to substantial net current liabilities and a negative working capital position, raising liquidity and solvency concerns. Although shareholders’ funds have increased and cash balances improved, the company’s dependence on large investments in associates and concentrated control require further investigation to assess operational and financial stability. Timely regulatory filings support compliance, but detailed due diligence on asset liquidity and management structures is recommended before investment consideration.