Samuel Heath & Sons Balance Sheet

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

Millions GBP. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	2.62	2.17	1.68	2.72	4.41	3.68
Cash & Short-Term Investments	2.62	2.17	1.68	2.72	4.41	3.68
Cash Growth	35.42%	28.80%	-38.02%	-38.39%	19.77%	22.08%
Accounts Receivable	2.01	1.49	1.64	1.2	1.41	1.73
Other Receivables	0.06	0.06	-	0.04	-	0.03
Receivables	2.07	1.55	1.64	1.24	1.41	1.75
Inventory	4.41	4.62	4.84	4.39	3.92	3.68
Prepaid Expenses	-	0.46	0.43	0.43	0.43	0.38
Other Current Assets	-	0.03	-	-	-	-
Total Current Assets	9.1	8.84	8.6	8.77	10.16	9.5
Property, Plant & Equipment	4.51	4.76	4.73	4.75	3.67	3.41
Other Intangible Assets	1.1	0.12	0.11	0.11	0.07	0.05
Long-Term Deferred Tax Assets	-	-	-	-	0.43	0.74
Long-Term Deferred Charges	-	0.94	0.8	0.59	0.37	0.14
Other Long-Term Assets	0.53	0.62	0.77	-	-	-
Total Assets	15.23	15.27	15.01	14.22	14.7	13.84
Accounts Payable	1.59	0.79	1.02	0.81	1.03	0.82
Accrued Expenses	-	1.02	0.97	0.83	0.95	0.95
Current Portion of Leases	0.08	0.07	0.06	0.06	0.06	0.06
Current Income Taxes Payable	-	-	-	-	0.01	-
Total Current Liabilities	1.67	1.89	2.05	1.71	2.06	1.82
Long-Term Leases	0.09	0.13	0.03	0.06	0.13	-
Pension & Post-Retirement Benefits	-	-	-	0.54	4.84	6.4
Long-Term Deferred Tax Liabilities	0.95	0.95	0.76	0.72	-	-
Total Liabilities	2.71	2.96	2.83	3.02	7.02	8.22
Common Stock	0.25	0.25	0.25	0.25	0.25	0.25
Retained Earnings	11.14	10.9	10.67	9.61	6.13	3.99
Comprehensive Income & Other	1.12	1.15	1.26	1.33	1.3	1.38
Shareholders' Equity	12.52	12.3	12.18	11.19	7.68	5.62
Total Liabilities & Equity	15.23	15.27	15.01	14.22	14.7	13.84
Total Debt	0.17	0.2	0.09	0.12	0.19	0.06
Net Cash (Debt)	2.45	1.97	1.6	2.6	4.22	3.63
Net Cash Growth	29.73%	23.01%	-38.48%	-38.40%	16.32%	24.55%
Net Cash Per Share	0.97	0.78	0.63	1.03	1.66	1.43
Filing Date Shares Outstanding	2.53	2.53	2.53	2.53	2.53	2.53
Total Common Shares Outstanding	2.53	2.53	2.53	2.53	2.53	2.53
Working Capital	7.43	6.95	6.55	7.06	8.11	7.67
Book Value Per Share	4.94	4.85	4.80	4.42	3.03	2.22
Tangible Book Value	11.42	12.19	12.07	11.09	7.6	5.57
Tangible Book Value Per Share	4.51	4.81	4.76	4.37	3.00	2.20
Land	-	2.74	2.72	2.67	2.34	2.34
Machinery	-	10.42	10.28	9.84	9.4	9.01

Source: S&P Global Market Intelligence. Standard template. Financial Sources.