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What is an IMS?

IMS stands for Interim Management Statement. These are reports produced by a company either at the end of a quater or half way through the financial year. They detail the company's performance since the last report and in the year to date.

An IMS provides investors and the market with details of cash flow, financial position, progress in various sectors and other trading information such as important and events and transactions in the period. These are mandatory for public companies in the UK.