Judges Scientific plc (AIM:JDG)

Judges Scientific Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	18.9	17.9	13.7	20.8	18.41	15.52
Trading Asset Securities	-	1.1	1.1	2.4	0.22	-
Cash & Short-Term Investments	18.9	19	14.8	23.2	18.63	15.52
Cash Growth	173.91%	28.38%	-36.21%	24.54%	20.00%	9.91%
Accounts Receivable	27.4	22.1	18.7	19	14.21	11.84
Other Receivables	-	3.8	2.8	2	1.08	1.2
Receivables	27.4	25.9	21.5	21	15.29	13.04
Inventory	29.9	28.1	26.5	22.3	14.13	12.59
Prepaid Expenses	-	3.2	2.5	2.2	1.64	1.3
Total Current Assets	76.2	76.2	65.3	68.7	49.69	42.45
Property, Plant & Equipment	32.2	31.8	26.4	20.1	12.44	11.8
Goodwill	59.9	60.4	54.8	53.6	18.71	18.71
Other Intangible Assets	28.4	33.3	32.7	42.3	4.27	6.91
Long-Term Deferred Tax Assets	-	-	-	-	3.08	2.15
Long-Term Deferred Charges	3.6	3.4	2.9	2.1	0.79	-
Other Long-Term Assets	-	-	1.4	1.2	-	-
Total Assets	200.3	205.1	183.5	188	88.98	82.03
Accounts Payable	25	7.3	7.2	8	6.44	5.91
Accrued Expenses	-	20.5	15.7	16.6	12.13	8.49
Current Portion of Long-Term Debt	-	-	6.2	6.2	4.66	3.86
Current Portion of Leases	1.2	1.2	1.2	1	0.89	0.95
Current Income Taxes Payable	2	0.9	2.5	2.2	1.73	1.54
Other Current Liabilities	2.5	3.6	2.2	37.8	0.81	1.44
Total Current Liabilities	30.7	33.5	35	71.8	26.64	22.17
Long-Term Debt	63.6	67.6	52.2	49.4	12.35	17.36
Long-Term Leases	4.5	4.8	5.7	3.3	3.42	4.21
Long-Term Deferred Tax Liabilities	8.8	10	8	9	1.85	1.95
Other Long-Term Liabilities	-	2	-	-	-	-
Total Liabilities	107.6	117.9	100.9	133.5	45.58	48.98
Common Stock	0.3	0.3	0.3	0.3	0.32	0.32
Additional Paid-In Capital	19.3	19.2	17.7	17.2	16.67	16.43
Retained Earnings	46.4	40.9	37.5	32.7	23.79	13.47
Comprehensive Income & Other	26.5	26.5	26.9	4.1	2	1.98
Total Common Equity	92.5	86.9	82.4	54.3	42.78	32.19
Minority Interest	0.2	0.3	0.2	0.2	0.62	0.86
Shareholders' Equity	92.7	87.2	82.6	54.5	43.39	33.05
Total Liabilities & Equity	200.3	205.1	183.5	188	88.98	82.03
Total Debt	69.3	73.6	65.3	59.9	21.32	26.37
Net Cash (Debt)	-50.4	-54.6	-50.5	-36.7	-2.69	-10.85
Net Cash Per Share	-7.47	-8.09	-7.63	-5.71	-0.42	-1.70
Filing Date Shares Outstanding	6.65	6.64	6.62	6.37	6.32	6.3
Total Common Shares Outstanding	6.65	6.64	6.62	6.37	6.32	6.3
Working Capital	45.5	42.7	30.3	-3.1	23.04	20.28
Book Value Per Share	13.91	13.08	12.46	8.52	6.77	5.11
Tangible Book Value	4.2	-6.8	-5.1	-41.6	19.79	6.57
Tangible Book Value Per Share	0.63	-1.02	-0.77	-6.53	3.13	1.04
Land	-	15.7	12.4	10.6	-	-
Machinery	-	16	12.1	9.4	6.49	5.69
Leasehold Improvements	-	2.1	2	1.4	1.28	-

Updated Mar 19, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.