CEPS PLC Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	1.11	0.68	0.92	1.28	2.08
Cash & Short-Term Investments	1.11	0.68	0.92	1.28	2.08
Cash Growth	63.66%	-26.09%	-28.66%	-38.30%	-10.76%
Accounts Receivable	0.8	3.77	3.83	3.13	2.7
Other Receivables	0.03	0.13	0.48	0.44	0.03
Receivables	0.83	3.9	4.31	3.57	2.72
Inventory	1.91	2.35	2.39	2.14	1.61
Prepaid Expenses	-	0.59	0.53	0.43	0.31
Other Current Assets	12.74	-	-	-	-
Total Current Assets	16.59	7.51	8.14	7.43	6.73
Property, Plant & Equipment	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	0.36	0.8	0.84	0.96	0.64
Total Assets	22.52	21.8	22.75	21.52	19.51
Accounts Payable	1.47	1.42	1.44	1.31	1.16
Accrued Expenses	-	0.95	0.97	0.83	0.53
Short-Term Debt	-	0.62	1.08	0.58	0.55
Current Portion of Long-Term Debt	2.41	2.81	1.1	0.91	1.21
Current Portion of Leases	0.45	0.51	0.45	0.31	0.26
Current Income Taxes Payable	0.3	1.6	1.4	1.45	0.98
Current Unearned Revenue	-	1.19	0.89	0.69	1.04
Other Current Liabilities	7.89	0.22	0.38	0.5	0.41
Total Current Liabilities	12.52	9.33	7.71	6.57	6.14
Long-Term Debt	4.39	5.28	6.89	8.37	8.44
Long-Term Leases	0.9	1.44	1.72	1.52	1.1
Long-Term Deferred Tax Liabilities	0.2	0.31	0.37	0.34	0.26
Other Long-Term Liabilities	0.44	0.48	0.46	0.21	0.05
Total Liabilities	18.46	16.84	17.15	17.01	15.97
Common Stock	0.06	0.06	2.1	2.1	2.1
Additional Paid-In Capital	-	-	7.02	7.02	7.02
Retained Earnings	2.01	2.75	-6.93	-7.53	-8.04
Total Common Equity	2.07	2.82	2.19	1.59	1.08
Minority Interest	1.98	2.15	3.41	2.92	2.47
Shareholders' Equity	4.06	4.97	5.59	4.52	3.54
Total Liabilities & Equity	22.52	21.8	22.75	21.52	19.51
Total Debt	8.16	10.65	11.24	11.69	11.55
Net Cash (Debt)	-7.05	-9.97	-10.32	-10.41	-9.47
Net Cash Per Share	-0.34	-0.47	-0.49	-0.50	-0.52
Filing Date Shares Outstanding	21	21	21	21	21
Total Common Shares Outstanding	21	21	21	21	21
Working Capital	4.07	-1.82	0.43	0.86	0.59
Book Value Per Share	0.10	0.13	0.10	0.08	0.05
Tangible Book Value	-1.9	-8.79	-9.42	-10.14	-9.65
Tangible Book Value Per Share	-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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.