Cohort plc (AIM: CHRT)

Cohort Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Apr 30, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	55.16	55.16	50.96	40.37	32.29	20.57
Cash & Short-Term Investments	55.16	55.16	50.96	40.37	32.29	20.57
Cash Growth	8.24%	8.24%	26.23%	25.00%	57.02%	9.61%
Accounts Receivable	70.45	70.45	48.78	48.53	56.36	39.75
Other Receivables	1.82	1.82	2.13	-	0.74	0.13
Receivables	72.28	72.28	50.91	48.53	57.1	39.88
Inventory	33.31	33.31	32.04	22.78	12.89	11.48
Prepaid Expenses	8.92	8.92	6.83	7.63	9.59	7.54
Other Current Assets	0.11	0.11	0.04	0.79	0.04	-
Total Current Assets	169.77	169.77	140.78	120.1	111.92	79.47
Property, Plant & Equipment	27.19	27.19	23.83	21.93	19.61	19.02
Goodwill	50.15	50.15	50.15	50.15	43.66	42.09
Other Intangible Assets	2.85	2.85	5.97	9.64	15.09	13.23
Long-Term Deferred Tax Assets	2.54	2.54	1.6	1.36	0.6	0.6
Total Assets	252.5	252.5	222.32	203.17	190.88	154.41
Accounts Payable	10.88	10.88	15.32	9.65	12.34	8.49
Accrued Expenses	31.87	31.87	26.75	23.05	23.33	16.43
Short-Term Debt	15.49	15.49	9.5	-	-	-
Current Portion of Long-Term Debt	-	-	-	29.33	0.05	0.09
Current Portion of Leases	1.78	1.78	1.67	1.55	1.57	1.26
Current Income Taxes Payable	2.15	2.15	4.27	0.7	-	-
Current Unearned Revenue	38.22	38.22	13.82	20.59	14.66	6.06
Other Current Liabilities	9.31	9.31	9.73	11.14	6.27	1.78
Total Current Liabilities	109.7	109.7	81.07	96	58.21	34.1
Long-Term Debt	16.53	16.53	25.84	-	29.69	25.01
Long-Term Leases	6.71	6.71	7.47	8.64	6.07	6.42
Long-Term Deferred Tax Liabilities	0.89	0.89	1.47	1.35	2.74	2.82
Other Long-Term Liabilities	3.2	3.2	1.4	1.14	1.14	4.27
Total Liabilities	142.66	142.66	122.54	113.98	105.83	72.62
Common Stock	4.16	4.16	4.15	4.12	4.1	4.1
Additional Paid-In Capital	32.16	32.16	31.48	30.53	29.96	29.66
Retained Earnings	74.07	74.07	62.88	53.07	47.76	46.11
Treasury Stock	-4.57	-4.57	-3.6	-3.35	-1.07	-1.56
Comprehensive Income & Other	2.86	2.86	2.12	-0.4	-1.44	-2.75
Total Common Equity	108.67	108.67	97.02	83.97	79.31	75.54
Minority Interest	1.17	1.17	2.76	5.22	5.74	6.25
Shareholders' Equity	109.84	109.84	99.78	89.19	85.05	81.79
Total Liabilities & Equity	252.5	252.5	222.32	203.17	190.88	154.41
Total Debt	40.51	40.51	44.48	39.52	37.39	32.77
Net Cash (Debt)	14.65	14.65	6.48	0.85	-5.09	-12.2
Net Cash Growth	126.22%	126.22%	660.87%	-	-	-
Net Cash Per Share	0.36	0.36	0.16	0.02	-0.12	-0.30
Filing Date Shares Outstanding	40.69	40.69	40.74	40.55	40.87	40.73
Total Common Shares Outstanding	40.69	40.69	40.74	40.55	40.87	40.73
Working Capital	60.07	60.07	59.71	24.1	53.7	45.36
Book Value Per Share	2.67	2.67	2.38	2.07	1.94	1.85
Tangible Book Value	55.68	55.68	40.91	24.18	20.56	20.22
Tangible Book Value Per Share	1.37	1.37	1.00	0.60	0.50	0.50
Land	15.31	15.31	12.55	10.44	10.16	10.35
Machinery	19.92	19.92	17.34	14.56	13.01	10.93
Order Backlog	518.7	518.7	329.1	291	242.4	183.3

Source: S&P Capital IQ. Standard template. Financial Sources.