IQE plc (AIM:IQE)

IQE plc Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	41.6	15.65	4.66	5.62	11.62	10.79
Cash & Short-Term Investments	41.6	15.65	4.66	5.62	11.62	10.79
Cash Growth	144.83%	235.90%	-17.04%	-51.66%	7.68%	-56.25%
Accounts Receivable	33.69	23.73	33.63	31.77	39.54	29.57
Other Receivables	-	1.29	1.42	2.89	3.14	4.17
Receivables	33.69	25.03	35.05	34.66	42.68	33.74
Inventory	19.83	18.67	20.01	24.58	34.16	31.71
Prepaid Expenses	-	3.07	2.38	3.56	2.15	5.12
Other Current Assets	-	-	0.12	2.27	-	-
Total Current Assets	95.12	62.41	62.21	70.69	90.61	81.36
Property, Plant & Equipment	126.26	133.4	155.88	167.45	168.49	174
Goodwill	-	-	7.58	7.4	7.66	64.29
Other Intangible Assets	16.85	7.37	8.84	8.92	6.39	3.63
Long-Term Deferred Tax Assets	-	0.28	-	-	-	-
Long-Term Deferred Charges	-	9.87	12.53	19.06	22.97	27.94
Total Assets	238.22	213.34	247.05	273.51	296.11	351.22

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	33.71	11.05	8.66	15.24	17.01	20.88
Accrued Expenses	-	14.45	16.33	16.13	14.79	14.86
Short-Term Debt	-	20.32	-	-	-	-
Current Portion of Long-Term Debt	-	26.82	-	4.15	6.23	6.23
Current Portion of Leases	5.46	4.69	5.66	5.87	4.84	4.69
Current Income Taxes Payable	0.02	0.03	0.43	0.53	0.69	1.34
Other Current Liabilities	0.46	4.49	10.2	14.2	7.75	5.03
Total Current Liabilities	39.65	81.85	41.27	56.12	51.31	53.04
Long-Term Debt	11.41	-	23.46	3.69	20.64	10.37
Long-Term Leases	37.07	39.86	44.87	40.44	46.03	49.69
Long-Term Deferred Tax Liabilities	0.02	-	0.77	0.6	1.07	2.06
Other Long-Term Liabilities	1.78	1.94	2.57	2.88	2.01	1.45
Total Liabilities	89.92	123.64	112.94	103.73	121.05	116.6

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	13.31	9.78	9.67	9.62	8.05	8.04
Additional Paid-In Capital	218.23	155.97	155.97	155.84	154.72	154.63
Retained Earnings	-135.25	-122.34	-85.64	-47.47	-45.25	29.3
Comprehensive Income & Other	52.01	46.28	54.11	51.79	57.54	42.66
Total Common Equity	148.3	89.69	134.11	169.79	175.06	234.62
Shareholders' Equity	148.3	89.69	134.11	169.79	175.06	234.62
Total Liabilities & Equity	238.22	213.34	247.05	273.51	296.11	351.22

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	53.94	91.69	73.99	54.15	77.74	70.98
Net Cash (Debt)	-12.34	-76.04	-69.33	-48.53	-66.12	-60.19
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.01	-0.08	-0.07	-0.05	-0.08	-0.08
Filing Date Shares Outstanding	1,034	978.26	967.25	961.51	804.7	803.56
Total Common Shares Outstanding	1,034	978.26	967.25	961.51	804.7	803.56
Working Capital	55.47	-19.43	20.95	14.57	39.3	28.33
Book Value Per Share	0.14	0.09	0.14	0.18	0.22	0.29
Tangible Book Value	131.45	82.32	117.69	153.47	161.01	166.7
Tangible Book Value Per Share	0.13	0.08	0.12	0.16	0.20	0.21
Land	-	15.25	13.09	13.36	18.92	18.51
Machinery	-	190.52	203.06	229.25	226.22	216.11
Leasehold Improvements	-	32.05	34.07	37.89	35.55	38.35

Data Source: S&P Global Market Intelligence Last updated: Sep 7, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 28, 2026

Data Sources Report a data error