Epwin Group Plc (AIM: EPWN)

Epwin Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	7.1	13.1	15.1	9.8	13.1	17.2
Cash & Short-Term Investments	7.1	13.1	15.1	9.8	13.1	17.2
Cash Growth	-45.38%	-13.25%	54.08%	-25.19%	-23.84%	181.97%
Accounts Receivable	47.4	33.7	39	42.2	35.1	34.4
Other Receivables	-	1.3	0.9	0.6	2.4	0.4
Receivables	47.4	35	39.9	42.8	37.5	34.8
Inventory	38.4	37.4	41.1	41	29.6	30.3
Prepaid Expenses	-	2	1.5	1	7.5	9.2
Total Current Assets	92.9	87.5	97.6	94.6	87.7	91.5
Property, Plant & Equipment	102.1	104.2	104.3	92.5	95.9	97.5
Goodwill	89.6	89	93.2	75.5	72.2	72.2
Other Intangible Assets	5.5	5.9	6.3	2.4	2.8	3.5
Long-Term Accounts Receivable	4.5	4.7	5.3	2	2.2	5.3
Long-Term Deferred Tax Assets	-	-	0.8	4.6	3.8	3.8
Total Assets	294.6	291.3	307.5	271.6	264.6	273.8
Accounts Payable	65.8	35.5	45.8	52.1	37	41.7
Accrued Expenses	-	20.1	22.8	17.1	17.7	31.8
Short-Term Debt	-	0.6	-	-	10.9	-
Current Portion of Long-Term Debt	-	-	-	0.5	-	-
Current Portion of Leases	10.9	10.7	9.7	9.4	9.3	9
Current Income Taxes Payable	0.7	-	-	0.4	-	1
Current Unearned Revenue	0.1	0.1	1.9	-	-	-
Other Current Liabilities	1.2	4.9	3.7	3.5	4.1	2.8
Total Current Liabilities	78.7	71.9	83.9	83	79	86.3
Long-Term Debt	24.7	24.6	29.8	14.6	17.3	32.3
Long-Term Leases	78.4	81.8	82.9	72.2	74.9	62
Long-Term Deferred Tax Liabilities	1.2	1.2	-	-	-	-
Other Long-Term Liabilities	9.6	9.7	9.8	3.5	4.1	4.4
Total Liabilities	192.6	189.2	206.4	173.3	175.3	185
Common Stock	0.1	0.1	0.1	0.1	0.1	0.1
Additional Paid-In Capital	14.2	13	13	13	12.5	12.5
Retained Earnings	62.2	63.5	62.5	59.7	51.2	50.7
Comprehensive Income & Other	25.5	25.5	25.5	25.5	25.5	25.5
Shareholders' Equity	102	102.1	101.1	98.3	89.3	88.8
Total Liabilities & Equity	294.6	291.3	307.5	271.6	264.6	273.8
Total Debt	114	117.7	122.4	96.7	112.4	103.3
Net Cash (Debt)	-106.9	-104.6	-107.3	-86.9	-99.3	-86.1
Net Cash Per Share	-0.73	-0.71	-0.73	-0.59	-0.69	-0.60
Filing Date Shares Outstanding	143.01	142.75	144.93	144.92	144.9	142.93
Total Common Shares Outstanding	143.01	144.56	144.92	144.92	144.55	142.93
Working Capital	14.2	15.6	13.7	11.6	8.7	5.2
Book Value Per Share	0.71	0.71	0.70	0.68	0.62	0.62
Tangible Book Value	6.9	7.2	1.6	20.4	14.3	13.1
Tangible Book Value Per Share	0.05	0.05	0.01	0.14	0.10	0.09
Land	-	62	57.5	3.4	3.2	3.2
Machinery	-	-	-	58.2	55.6	53.9
Construction In Progress	-	-	-	-	-	10.1

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