AIM:COG 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	1.13	1.3	3.22	8.32	6.81
Short-Term Investments	0.01	0.01	0.01	-	-
Cash & Short-Term Investments	1.13	1.3	3.23	8.32	6.81
Cash Growth	-12.91%	-59.70%	-61.21%	22.20%	123.50%
Accounts Receivable	1.06	1.41	1.25	2.28	2.45
Other Receivables	0.61	1.02	1.03	1.5	1.09
Receivables	1.67	2.43	2.28	3.78	3.54
Inventory	0.09	0.13	0.19	0.22	0.13
Prepaid Expenses	0.42	0.48	0.48	1.13	1.59
Total Current Assets	3.31	4.34	6.18	13.45	12.07
Property, Plant & Equipment	0.03	0.03	0.13	0.19	0.05
Long-Term Investments	1.84	1.84	0.16	0.05	0.05
Goodwill	3.38	3.45	3.65	0.48	0.35
Other Intangible Assets	2.71	3.34	4.09	0.94	0.02
Other Long-Term Assets	-	0.02	0.02	-	-
Total Assets	11.28	13.03	14.23	15.11	12.54
Accounts Payable	1.3	0.85	0.6	1.04	0.76
Accrued Expenses	0.68	0.83	1.72	1.53	2.29
Current Portion of Long-Term Debt	0.86	0.99	0.57	-	-
Current Portion of Leases	0.02	0.02	0.02	0.02	0.02
Current Income Taxes Payable	0.01	0.15	0.1	-	-
Current Unearned Revenue	5.37	5.51	7.7	12.29	8.82
Other Current Liabilities	0.06	0.42	0.26	0.13	0.03
Total Current Liabilities	8.29	8.76	10.97	15.01	11.91
Long-Term Debt	-	0.91	1.98	-	-
Total Liabilities	8.29	9.67	12.95	15.01	11.91
Common Stock	0.47	0.42	0.35	0.31	0.31
Additional Paid-In Capital	18.8	17.64	15.17	11.15	11.15
Retained Earnings	-21.36	-19.83	-19.78	-17.12	-16.88
Treasury Stock	-0.07	-0.07	-0.07	-0.07	-0.08
Comprehensive Income & Other	5.16	5.21	5.61	5.82	6.13
Total Common Equity	2.99	3.36	1.28	0.1	0.63
Shareholders' Equity	2.99	3.36	1.28	0.1	0.63
Total Liabilities & Equity	11.28	13.03	14.23	15.11	12.54
Total Debt	0.87	1.91	2.56	0.02	0.02
Net Cash (Debt)	0.26	-0.61	0.67	8.3	6.79
Net Cash Growth	-	-	-91.98%	22.26%	130.31%
Net Cash Per Share	0.01	-0.02	0.02	0.27	0.22
Filing Date Shares Outstanding	46.55	41.87	34.89	31.1	31.09
Total Common Shares Outstanding	46.55	41.87	34.89	31.1	31.09
Working Capital	-4.98	-4.42	-4.79	-1.56	0.16
Book Value Per Share	0.06	0.08	0.04	0.00	0.02
Tangible Book Value	-3.1	-3.43	-6.46	-1.33	0.26
Tangible Book Value Per Share	-0.07	-0.08	-0.19	-0.04	0.01
Machinery	0.42	0.42	0.47	0.48	0.66
Leasehold Improvements	0.01	0.01	0.04	0.05	0.04
Order Backlog	-	-	17.2	17.6	17

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