Equals Group plc (AIM: EQLS)

Equals 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	20.47	18.66	15.04	13.1	10.03	11.27
Cash & Short-Term Investments	20.47	18.66	15.04	13.1	10.03	11.27
Cash Growth	14.23%	24.05%	14.80%	30.62%	-10.95%	43.32%
Accounts Receivable	16.15	5.64	3.43	3.18	2.44	1.76
Other Receivables	-	6	5.5	4.48	7.65	8.13
Receivables	16.15	11.64	8.93	7.66	10.09	9.88
Inventory	0.41	0.37	0.29	0.17	0.19	0.26
Prepaid Expenses	-	1.79	1.34	1	0.86	1.47
Other Current Assets	3.98	4.76	5.62	2.59	3.02	4.56
Total Current Assets	41.01	37.23	31.23	24.52	24.2	27.44
Property, Plant & Equipment	3.71	4	4.51	6.13	7.71	8.92
Goodwill	-	23.4	13.47	13.47	15.11	14.35
Other Intangible Assets	45.58	22.23	16.54	17.49	19.74	18.97
Long-Term Deferred Tax Assets	0.31	0.96	1.83	0.95	3.19	2.44
Total Assets	90.61	87.81	67.57	62.56	69.95	72.12
Accounts Payable	21.36	22.08	4.77	3.58	4.17	5.47
Accrued Expenses	-	-	9.42	7.73	7.94	1.79
Current Portion of Long-Term Debt	-	-	-	0.4	-	-
Current Portion of Leases	0.75	0.75	0.78	0.78	0.9	0.81
Current Income Taxes Payable	0.72	0.11	1.1	0.73	-	0.69
Other Current Liabilities	3.27	4.4	5.18	2.11	3.05	4.19
Total Current Liabilities	26.11	27.34	21.25	15.32	16.06	12.95
Long-Term Debt	-	-	-	1.6	2	-
Long-Term Leases	2.47	2.73	3.42	4.48	5.51	6.43
Long-Term Deferred Tax Liabilities	-	-	-	-	3.74	3.23
Total Liabilities	28.58	30.07	24.67	21.41	27.31	22.61
Common Stock	1.88	1.87	1.81	1.79	1.79	1.79
Additional Paid-In Capital	28.5	28.5	53.41	53.22	53	53
Retained Earnings	11.57	8.26	-24.15	-24.59	-22.26	-15.34
Comprehensive Income & Other	20.08	19.12	11.84	10.47	10.01	9.95
Total Common Equity	62.02	57.74	42.9	40.89	42.54	49.4
Minority Interest	-	-	-	0.26	0.1	0.12
Shareholders' Equity	62.02	57.74	42.9	41.15	42.64	49.52
Total Liabilities & Equity	90.61	87.81	67.57	62.56	69.95	72.12
Total Debt	3.23	3.48	4.2	7.26	8.41	7.24
Net Cash (Debt)	17.25	15.18	10.85	5.84	1.63	4.02
Net Cash Growth	22.17%	39.96%	85.67%	259.29%	-59.57%	-48.83%
Net Cash Per Share	0.09	0.08	0.06	0.03	0.01	0.02
Filing Date Shares Outstanding	187.5	185.91	181.46	180.05	178.6	178.6
Total Common Shares Outstanding	187.5	185.91	180.71	179.34	178.6	178.6
Working Capital	14.9	9.89	9.98	9.2	8.14	14.49
Book Value Per Share	0.33	0.31	0.24	0.23	0.24	0.28
Tangible Book Value	16.45	12.12	12.9	9.93	7.69	16.07
Tangible Book Value Per Share	0.09	0.07	0.07	0.06	0.04	0.09
Machinery	-	2.34	2.08	1.83	1.76	1.66
Leasehold Improvements	-	0.83	1.35	1.33	1.32	1.26

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