Cohort plc (AIM:CHRT)

Cohort Balance Sheet

Financials in millions GBP. Fiscal year is May - April.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct 31, 2025	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021
Cash & Equivalents	53.16	74.65	55.16	50.96	40.37	32.29
Cash & Short-Term Investments	53.16	74.65	55.16	50.96	40.37	32.29
Cash Growth	-29.47%	35.33%	8.24%	26.23%	25.00%	57.02%
Accounts Receivable	106.32	79.06	70.45	48.78	48.53	56.36
Other Receivables	7.54	6.5	1.82	2.13	-	0.74
Receivables	113.86	85.55	72.28	50.91	48.53	57.1
Inventory	56.61	52.08	33.31	32.04	22.78	12.89
Prepaid Expenses	-	9.93	8.92	6.83	7.63	9.59
Other Current Assets	0.06	0.05	0.11	0.04	0.79	0.04
Total Current Assets	223.69	222.25	169.77	140.78	120.1	111.92
Property, Plant & Equipment	49.31	40.7	27.19	23.83	21.93	19.61
Goodwill	79.13	76.6	50.15	50.15	50.15	43.66
Other Intangible Assets	48.36	49.09	2.85	5.97	9.64	15.09
Long-Term Deferred Tax Assets	9.29	4.75	2.54	1.6	1.36	0.6
Other Long-Term Assets	4.17	3.2	-	-	-	-
Total Assets	413.94	396.58	252.5	222.32	203.17	190.88
Accounts Payable	111.74	50.11	37.2	15.32	9.65	12.34
Accrued Expenses	-	4.64	5.55	26.75	23.05	23.33
Short-Term Debt	37.55	36.99	15.49	9.5	-	-
Current Portion of Long-Term Debt	-	-	-	-	29.33	0.05
Current Portion of Leases	2.26	2.31	1.78	1.67	1.55	1.57
Current Income Taxes Payable	3.92	3.71	2.15	4.27	0.7	-
Current Unearned Revenue	-	71.83	38.22	13.82	20.59	14.66
Other Current Liabilities	8.77	6.63	9.31	9.73	11.14	6.27
Total Current Liabilities	164.23	176.22	109.7	81.07	96	58.21
Long-Term Debt	48.15	32.41	16.53	25.84	-	29.69
Long-Term Leases	7.17	7.17	6.71	7.47	8.64	6.07
Pension & Post-Retirement Benefits	3.15	3.19	5.63	5.29	6.85	7.98
Long-Term Deferred Tax Liabilities	6.13	13.45	0.89	1.47	1.35	2.74
Other Long-Term Liabilities	18.19	4.05	3.2	1.4	1.14	1.14
Total Liabilities	247.03	236.49	142.66	122.54	113.98	105.83
Common Stock	4.69	4.67	4.16	4.15	4.12	4.1
Additional Paid-In Capital	74.21	72.95	32.16	31.48	30.53	29.96
Retained Earnings	88.25	83.73	74.07	62.88	53.07	47.76
Treasury Stock	-6.25	-7.41	-4.57	-3.6	-3.35	-1.07
Comprehensive Income & Other	4.58	4.66	2.86	2.12	-0.4	-1.44
Total Common Equity	165.48	158.61	108.67	97.02	83.97	79.31
Minority Interest	1.43	1.49	1.17	2.76	5.22	5.74
Shareholders' Equity	166.92	160.09	109.84	99.78	89.19	85.05
Total Liabilities & Equity	413.94	396.58	252.5	222.32	203.17	190.88
Total Debt	95.13	78.88	40.51	44.48	39.52	37.39
Net Cash (Debt)	-41.97	-4.23	14.65	6.48	0.85	-5.09
Net Cash Growth	-	-	126.22%	660.87%	-	-
Net Cash Per Share	-0.91	-0.10	0.36	0.16	0.02	-0.12
Filing Date Shares Outstanding	45.59	45.47	40.69	40.74	40.55	40.87
Total Common Shares Outstanding	45.59	45.47	40.69	40.74	40.55	40.87
Working Capital	59.45	46.03	60.07	59.71	24.1	53.7
Book Value Per Share	3.63	3.49	2.67	2.38	2.07	1.94
Tangible Book Value	38	32.92	55.68	40.91	24.18	20.56
Tangible Book Value Per Share	0.83	0.72	1.37	1.00	0.60	0.50
Land	-	23.01	15.31	12.55	10.44	10.16
Machinery	-	26.98	19.92	17.34	14.56	13.01
Order Backlog	-	616.4	518.7	329.1	291	242.4

Updated Oct 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.