Hargreaves Services Plc (AIM: HSP)

Hargreaves Services Balance Sheet

Financials in millions GBP. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	22.7	22.7	21.86	13.77	28.3	18.5
Cash & Short-Term Investments	22.7	22.7	21.86	13.77	28.3	18.5
Cash Growth	3.85%	3.85%	58.71%	-51.34%	53.00%	-14.29%
Accounts Receivable	31.33	31.33	26.74	34.46	34.79	66.84
Other Receivables	1.57	1.57	5.84	7.43	0.63	1.92
Receivables	60.81	60.81	59.81	80.79	63.28	68.76
Inventory	49.33	49.33	39.3	30.48	27.17	64.01
Prepaid Expenses	16.52	16.52	16.91	14.54	16.76	14.02
Other Current Assets	-	-	-	-	0	0.07
Total Current Assets	149.36	149.36	137.88	139.58	135.51	165.35
Property, Plant & Equipment	50.09	50.09	50.68	32	27.58	31.41
Long-Term Investments	61.99	61.99	74.28	55.1	31.19	14.09
Goodwill	4.82	4.82	4.82	4.82	4.82	9.42
Other Intangible Assets	1.22	1.22	0.86	-	-	-
Long-Term Accounts Receivable	4	4	-	4.22	-	-
Long-Term Deferred Tax Assets	11.32	11.32	14.75	11.06	10.08	8.33
Other Long-Term Assets	16.09	16.09	22.55	18.68	10.52	9.22
Total Assets	298.89	298.89	305.83	265.46	219.71	237.82
Accounts Payable	12.2	12.2	11.72	10.54	12.06	7.51
Accrued Expenses	0.03	0.03	0.03	0.56	0.58	-
Current Portion of Long-Term Debt	-	-	-	-	-	32
Current Portion of Leases	18.27	18.27	15.51	7.33	3.18	5.19
Current Income Taxes Payable	1.47	1.47	0.15	0.11	-	-
Current Unearned Revenue	5.27	5.27	1.44	3.96	2.16	-
Other Current Liabilities	35.41	35.41	44.71	45.1	42.9	48.18
Total Current Liabilities	72.64	72.64	73.56	67.6	60.87	92.88
Long-Term Leases	15.88	15.88	20.84	11.05	8.59	9.44
Long-Term Deferred Tax Liabilities	-	-	3.42	1.92	-	-
Other Long-Term Liabilities	15.29	15.29	4.12	2.34	3.09	1.68
Total Liabilities	106.8	106.8	104.84	85.61	75.41	107.76
Common Stock	3.28	3.28	3.25	3.25	3.23	3.23
Additional Paid-In Capital	73.99	73.99	73.97	73.97	73.96	73.96
Retained Earnings	110.51	110.51	119.14	99.49	64.44	48.7
Comprehensive Income & Other	4.59	4.59	4.84	3.35	2.68	4.16
Total Common Equity	192.37	192.37	201.2	180.07	144.31	130.05
Minority Interest	-0.27	-0.27	-0.21	-0.22	-0.01	0.01
Shareholders' Equity	192.1	192.1	200.99	179.85	144.3	130.06
Total Liabilities & Equity	298.89	298.89	305.83	265.46	219.71	237.82
Total Debt	34.15	34.15	36.35	18.37	11.77	46.62
Net Cash (Debt)	-11.45	-11.45	-14.49	-4.6	16.54	-28.12
Net Cash Per Share	-0.35	-0.35	-0.44	-0.14	0.50	-0.85
Filing Date Shares Outstanding	32.81	32.81	32.55	32.53	32.31	32.28
Total Common Shares Outstanding	32.81	32.81	32.53	32.53	32.31	32.28
Working Capital	76.71	76.71	64.33	71.97	74.64	72.47
Book Value Per Share	5.86	5.86	6.19	5.54	4.47	4.03
Tangible Book Value	186.32	186.32	195.52	175.25	139.48	120.63
Tangible Book Value Per Share	5.68	5.68	6.01	5.39	4.32	3.74
Land	11.3	11.3	12.65	11.3	11.84	11.8
Machinery	22.12	22.12	20.96	26.78	28.78	35.12

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