IQE plc Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	16.99	4.66	5.62	11.62	10.79	24.66
Cash & Short-Term Investments	16.99	4.66	5.62	11.62	10.79	24.66
Cash Growth	117.54%	-17.04%	-51.66%	7.68%	-56.25%	180.26%
Accounts Receivable	29.21	33.63	31.77	39.54	29.57	27.32
Other Receivables	-	1.42	2.89	3.14	4.17	7.8
Receivables	29.21	35.05	34.66	42.68	33.74	35.11
Inventory	19.44	20.01	24.58	34.16	31.71	30.89
Prepaid Expenses	-	2.38	3.56	2.15	5.12	3.46
Other Current Assets	-	0.12	2.27	-	-	-
Total Current Assets	65.64	62.21	70.69	90.61	81.36	94.13
Property, Plant & Equipment	142.78	155.88	167.45	168.49	174	163.57
Goodwill	-	7.58	7.4	7.66	64.29	63.73
Other Intangible Assets	19.84	8.84	8.92	6.39	3.63	6.24
Long-Term Deferred Tax Assets	-	-	-	-	-	7.82
Long-Term Deferred Charges	-	12.53	19.06	22.97	27.94	35.8
Total Assets	228.26	247.05	273.51	296.11	351.22	371.29
Accounts Payable	32.29	8.66	15.24	17.01	20.88	22.1
Accrued Expenses	-	16.33	16.13	14.79	14.86	12.47
Current Portion of Long-Term Debt	-	-	4.15	6.23	6.23	6.2
Current Portion of Leases	4.54	5.66	5.87	4.84	4.69	4.8
Current Income Taxes Payable	-	0.43	0.53	0.69	1.34	1.43
Other Current Liabilities	0.94	10.2	14.2	7.75	5.03	1.55
Total Current Liabilities	56.01	41.27	56.12	51.31	53.04	48.55
Long-Term Debt	22.29	23.46	3.69	20.64	10.37	16.54
Long-Term Leases	41.76	44.87	40.44	46.03	49.69	42.23
Long-Term Deferred Tax Liabilities	-	0.77	0.6	1.07	2.06	2.05
Other Long-Term Liabilities	2.15	2.57	2.88	2.01	1.45	1.49
Total Liabilities	122.2	112.94	103.73	121.05	116.6	110.85
Common Stock	9.77	9.67	9.62	8.05	8.04	8
Additional Paid-In Capital	155.97	155.97	155.84	154.72	154.63	154.19
Retained Earnings	-103.51	-85.64	-47.47	-45.25	29.3	62.09
Comprehensive Income & Other	43.84	54.11	51.79	57.54	42.66	36.16
Total Common Equity	106.06	134.11	169.79	175.06	234.62	260.44
Shareholders' Equity	106.06	134.11	169.79	175.06	234.62	260.44
Total Liabilities & Equity	228.26	247.05	273.51	296.11	351.22	371.29
Total Debt	86.83	73.99	54.15	77.74	70.98	69.76
Net Cash (Debt)	-69.84	-69.33	-48.53	-66.12	-60.19	-45.1
Net Cash Per Share	-0.07	-0.07	-0.05	-0.08	-0.08	-0.06
Filing Date Shares Outstanding	968.68	967.25	961.51	804.7	803.56	800.36
Total Common Shares Outstanding	968.68	967.25	961.51	804.7	803.56	800.36
Working Capital	9.63	20.95	14.57	39.3	28.33	45.58
Book Value Per Share	0.11	0.14	0.18	0.22	0.29	0.33
Tangible Book Value	86.22	117.69	153.47	161.01	166.7	190.47
Tangible Book Value Per Share	0.09	0.12	0.16	0.20	0.21	0.24
Land	-	13.09	13.36	18.92	18.51	18.33
Machinery	-	203.06	229.25	226.22	216.11	201.52
Leasehold Improvements	-	34.07	37.89	35.55	38.35	37.79

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