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	Oct 30, 2024	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021	Apr 30, 2020
Cash & Equivalents	75.37	55.16	50.96	40.37	32.29	20.57
Cash & Short-Term Investments	75.37	55.16	50.96	40.37	32.29	20.57
Cash Growth	108.81%	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	3.26	1.82	2.13	-	0.74	0.13
Receivables	73.71	72.28	50.91	48.53	57.1	39.88
Inventory	39.27	33.31	32.04	22.78	12.89	11.48
Prepaid Expenses	-	8.92	6.83	7.63	9.59	7.54
Other Current Assets	0.1	0.11	0.04	0.79	0.04	-
Total Current Assets	188.46	169.77	140.78	120.1	111.92	79.47
Property, Plant & Equipment	31.77	27.19	23.83	21.93	19.61	19.02
Goodwill	51.51	50.15	50.15	50.15	43.66	42.09
Other Intangible Assets	3.73	2.85	5.97	9.64	15.09	13.23
Long-Term Deferred Tax Assets	2.57	2.54	1.6	1.36	0.6	0.6
Total Assets	278.04	252.5	222.32	203.17	190.88	154.41
Accounts Payable	98.98	10.88	15.32	9.65	12.34	8.49
Accrued Expenses	-	31.87	26.75	23.05	23.33	16.43
Short-Term Debt	26.13	15.49	9.5	-	-	-
Current Portion of Long-Term Debt	-	-	-	29.33	0.05	0.09
Current Portion of Leases	1.79	1.78	1.67	1.55	1.57	1.26
Current Income Taxes Payable	2.79	2.15	4.27	0.7	-	-
Current Unearned Revenue	-	38.22	13.82	20.59	14.66	6.06
Other Current Liabilities	11.38	9.31	9.73	11.14	6.27	1.78
Total Current Liabilities	141.07	109.7	81.07	96	58.21	34.1
Long-Term Debt	11.34	16.53	25.84	-	29.69	25.01
Long-Term Leases	6.32	6.71	7.47	8.64	6.07	6.42
Long-Term Deferred Tax Liabilities	1.12	0.89	1.47	1.35	2.74	2.82
Other Long-Term Liabilities	2.36	3.2	1.4	1.14	1.14	4.27
Total Liabilities	166.84	142.66	122.54	113.98	105.83	72.62
Common Stock	4.19	4.16	4.15	4.12	4.1	4.1
Additional Paid-In Capital	33.51	32.16	31.48	30.53	29.96	29.66
Retained Earnings	76.81	74.07	62.88	53.07	47.76	46.11
Treasury Stock	-7.41	-4.57	-3.6	-3.35	-1.07	-1.56
Comprehensive Income & Other	3.3	2.86	2.12	-0.4	-1.44	-2.75
Total Common Equity	110.4	108.67	97.02	83.97	79.31	75.54
Minority Interest	0.81	1.17	2.76	5.22	5.74	6.25
Shareholders' Equity	111.2	109.84	99.78	89.19	85.05	81.79
Total Liabilities & Equity	278.04	252.5	222.32	203.17	190.88	154.41
Total Debt	45.58	40.51	44.48	39.52	37.39	32.77
Net Cash (Debt)	29.78	14.65	6.48	0.85	-5.09	-12.2
Net Cash Growth	544.68%	126.22%	660.87%	-	-	-
Net Cash Per Share	0.73	0.36	0.16	0.02	-0.12	-0.30
Filing Date Shares Outstanding	40.47	40.69	40.74	40.55	40.87	40.73
Total Common Shares Outstanding	40.47	40.69	40.74	40.55	40.87	40.73
Working Capital	47.39	60.07	59.71	24.1	53.7	45.36
Book Value Per Share	2.73	2.67	2.38	2.07	1.94	1.85
Tangible Book Value	55.16	55.68	40.91	24.18	20.56	20.22
Tangible Book Value Per Share	1.36	1.37	1.00	0.60	0.50	0.50
Land	-	15.31	12.55	10.44	10.16	10.35
Machinery	-	19.92	17.34	14.56	13.01	10.93
Order Backlog	-	518.7	329.1	291	242.4	183.3

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