Borders & Southern Petroleum plc (AIM:BOR)

AIM:BOR Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3.2	2.09	1.93	2.71	0.71	2.18
Cash & Short-Term Investments	3.2	2.09	1.93	2.71	0.71	2.18
Cash Growth	323.15%	8.40%	-28.78%	279.13%	-67.31%	-40.68%
Other Receivables	0.08	0.07	0.16	0.09	0.09	0.08
Receivables	0.08	0.07	0.16	0.09	0.09	0.08
Prepaid Expenses	0.55	1.02	-	0.48	0.1	0.15
Total Current Assets	3.83	3.18	2.09	3.28	0.9	2.41
Property, Plant & Equipment	0.01	0.01	0.01	-	0.02	0.15
Other Intangible Assets	294.79	294.27	293.74	293.24	292.75	292.24
Total Assets	298.62	297.46	295.84	296.53	293.67	294.8
Accounts Payable	0.06	1.04	0.01	0.47	0.01	0
Accrued Expenses	0.01	0.13	0.13	0.09	0.11	0.1
Current Portion of Leases	-	-	-	-	0.01	0.14
Current Income Taxes Payable	0.02	0.02	0.02	-	-	-
Total Current Liabilities	0.09	1.18	0.16	0.57	0.13	0.24
Other Long-Term Liabilities	-	-	-	-	-0	-
Total Liabilities	0.09	1.18	0.16	0.57	0.13	0.24
Common Stock	12.53	12.46	11.16	10.72	8.53	8.53
Additional Paid-In Capital	313.59	310.98	310.54	310.2	308.6	308.6
Retained Earnings	-29.43	-28.99	-27.77	-26.71	-25.35	-24.33
Comprehensive Income & Other	1.84	1.84	1.76	1.76	1.76	1.76
Shareholders' Equity	298.53	296.28	295.69	295.96	293.54	294.56
Total Liabilities & Equity	298.62	297.46	295.84	296.53	293.67	294.8
Total Debt	-	-	-	-	0.01	0.14
Net Cash (Debt)	3.2	2.09	1.93	2.71	0.7	2.05
Net Cash Growth	323.15%	8.40%	-28.78%	286.16%	-65.75%	-43.30%
Net Cash Per Share	0.00	0.00	0.00	0.01	0.00	0.00
Filing Date Shares Outstanding	878.46	830.81	730.81	730.81	587.96	484.1
Total Common Shares Outstanding	878.46	830.81	730.81	693.67	484.1	484.1
Working Capital	3.74	2	1.94	2.72	0.77	2.17
Book Value Per Share	0.34	0.36	0.40	0.43	0.61	0.61
Tangible Book Value	3.74	2.01	1.94	2.72	0.79	2.32
Tangible Book Value Per Share	0.00	0.00	0.00	0.00	0.00	0.00
Machinery	-	0.15	0.14	0.13	0.13	0.13

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.