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	Nov 30, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	15.74	22.7	21.86	13.77	28.3	18.5
Cash & Short-Term Investments	15.74	22.7	21.86	13.77	28.3	18.5
Cash Growth	-15.89%	3.85%	58.71%	-51.34%	53.00%	-14.29%
Accounts Receivable	100.49	31.33	26.74	34.46	34.79	66.84
Other Receivables	-	1.57	5.84	7.43	0.63	1.92
Receivables	100.49	60.81	59.81	80.79	63.28	68.76
Inventory	54.05	49.33	39.3	30.48	27.17	64.01
Prepaid Expenses	-	16.52	16.91	14.54	16.76	14.02
Other Current Assets	-	-	-	-	0	0.07
Total Current Assets	170.28	149.36	137.88	139.58	135.51	165.35
Property, Plant & Equipment	51.96	50.09	50.68	32	27.58	31.41
Long-Term Investments	54.28	61.99	74.28	55.1	31.19	14.09
Goodwill	-	4.82	4.82	4.82	4.82	9.42
Other Intangible Assets	5.95	1.22	0.86	-	-	-
Long-Term Accounts Receivable	-	4	-	4.22	-	-
Long-Term Deferred Tax Assets	9.81	11.32	14.75	11.06	10.08	8.33
Other Long-Term Assets	16.4	16.09	22.55	18.68	10.52	9.22
Total Assets	308.68	298.89	305.83	265.46	219.71	237.82
Accounts Payable	60.86	12.2	11.72	10.54	12.06	7.51
Accrued Expenses	-	0.03	0.03	0.56	0.58	-
Current Portion of Long-Term Debt	-	-	-	-	-	32
Current Portion of Leases	22.62	18.27	15.51	7.33	3.18	5.19
Current Income Taxes Payable	0.17	1.47	0.15	0.11	-	-
Current Unearned Revenue	-	5.27	1.44	3.96	2.16	-
Other Current Liabilities	4.79	35.41	44.71	45.1	42.9	48.18
Total Current Liabilities	88.44	72.64	73.56	67.6	60.87	92.88
Long-Term Leases	11.59	15.88	20.84	11.05	8.59	9.44
Long-Term Deferred Tax Liabilities	-	-	3.42	1.92	-	-
Other Long-Term Liabilities	16.8	15.29	4.12	2.34	3.09	1.68
Total Liabilities	119.74	106.8	104.84	85.61	75.41	107.76
Common Stock	3.31	3.28	3.25	3.25	3.23	3.23
Additional Paid-In Capital	74	73.99	73.97	73.97	73.96	73.96
Retained Earnings	108.57	110.51	119.14	99.49	64.44	48.7
Comprehensive Income & Other	3.33	4.59	4.84	3.35	2.68	4.16
Total Common Equity	189.21	192.37	201.2	180.07	144.31	130.05
Minority Interest	-0.28	-0.27	-0.21	-0.22	-0.01	0.01
Shareholders' Equity	188.94	192.1	200.99	179.85	144.3	130.06
Total Liabilities & Equity	308.68	298.89	305.83	265.46	219.71	237.82
Total Debt	34.21	34.15	36.35	18.37	11.77	46.62
Net Cash (Debt)	-18.47	-11.45	-14.49	-4.6	16.54	-28.12
Net Cash Per Share	-0.56	-0.35	-0.44	-0.14	0.50	-0.85
Filing Date Shares Outstanding	32.55	32.81	32.55	32.53	32.31	32.28
Total Common Shares Outstanding	32.55	32.81	32.53	32.53	32.31	32.28
Working Capital	81.84	76.71	64.33	71.97	74.64	72.47
Book Value Per Share	5.81	5.86	6.19	5.54	4.47	4.03
Tangible Book Value	183.26	186.32	195.52	175.25	139.48	120.63
Tangible Book Value Per Share	5.63	5.68	6.01	5.39	4.32	3.74
Land	-	11.3	12.65	11.3	11.84	11.8
Machinery	-	22.12	20.96	26.78	28.78	35.12

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