CEPS PLC (AIM:CEPS)

CEPS PLC Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	9.74	1.11	0.68	0.92	1.28	2.08
Cash & Short-Term Investments	9.74	1.11	0.68	0.92	1.28	2.08
Cash Growth	527.71%	63.66%	-26.09%	-28.66%	-38.30%	-10.76%
Accounts Receivable	1.07	0.58	3.77	3.83	3.13	2.7
Other Receivables	0.01	0.1	0.13	0.48	0.44	0.03
Receivables	1.08	0.68	3.9	4.31	3.57	2.72
Inventory	1.86	1.91	2.35	2.39	2.14	1.61
Prepaid Expenses	-	0.16	0.59	0.53	0.43	0.31
Other Current Assets	-	12.74	-	-	-	-
Total Current Assets	12.68	16.59	7.51	8.14	7.43	6.73
Property, Plant & Equipment	1.72	1.95	2.69	3	2.37	1.99
Long-Term Investments	-	-	-	-	-	0.07
Goodwill	-	3.62	10.8	10.77	10.77	10.09
Other Intangible Assets	3.63	0.36	0.8	0.84	0.96	0.64
Total Assets	18.03	22.52	21.8	22.75	21.52	19.51

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1.82	0.92	1.42	1.44	1.31	1.16
Accrued Expenses	-	0.21	0.95	0.97	0.83	0.53
Short-Term Debt	-	0.21	0.62	1.08	0.58	0.55
Current Portion of Long-Term Debt	0.14	2.21	2.81	1.1	0.91	1.21
Current Portion of Leases	0.44	0.45	0.51	0.45	0.31	0.26
Current Income Taxes Payable	0.39	0.3	1.6	1.4	1.45	0.98
Current Unearned Revenue	-	0.2	1.19	0.89	0.69	1.04
Other Current Liabilities	-	8.03	0.22	0.38	0.5	0.41
Total Current Liabilities	2.78	12.52	9.33	7.71	6.57	6.14
Long-Term Debt	1.37	4.39	5.28	6.89	8.37	8.44
Long-Term Leases	0.7	0.9	1.44	1.72	1.52	1.1
Long-Term Deferred Tax Liabilities	0.19	0.2	0.31	0.37	0.34	0.26
Other Long-Term Liabilities	0.48	0.44	0.48	0.46	0.21	0.05
Total Liabilities	5.52	18.46	16.84	17.15	17.01	15.97

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.06	0.06	0.06	2.1	2.1	2.1
Additional Paid-In Capital	-	-	-	7.02	7.02	7.02
Retained Earnings	13.03	2.01	2.75	-6.93	-7.53	-8.04
Total Common Equity	13.1	2.07	2.82	2.19	1.59	1.08
Minority Interest	-0.59	1.98	2.15	3.41	2.92	2.47
Shareholders' Equity	12.51	4.06	4.97	5.59	4.52	3.54
Total Liabilities & Equity	18.03	22.52	21.8	22.75	21.52	19.51

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	2.64	8.16	10.65	11.24	11.69	11.55
Net Cash (Debt)	7.1	-7.05	-9.97	-10.32	-10.41	-9.47
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.34	-0.34	-0.47	-0.49	-0.50	-0.52
Filing Date Shares Outstanding	21	21	21	21	21	21
Total Common Shares Outstanding	21	21	21	21	21	21
Working Capital	9.9	4.07	-1.82	0.43	0.86	0.59
Book Value Per Share	0.62	0.10	0.13	0.10	0.08	0.05
Tangible Book Value	9.46	-1.9	-8.79	-9.42	-10.14	-9.65
Tangible Book Value Per Share	0.45	-0.09	-0.42	-0.45	-0.48	-0.46
Machinery	-	0.53	1.07	0.92	0.89	0.79
Leasehold Improvements	-	0.4	0.51	0.51	0.49	0.49

Data Source: S&P Global Market Intelligence Last updated: Sep 17, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 24, 2026

Data Sources Report a data error