Judges Scientific plc (AIM: JDG)

Judges Scientific Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6.9	13.7	20.8	18.41	15.52	14.12
Trading Asset Securities	-	1.1	2.4	0.22	-	-
Cash & Short-Term Investments	6.9	14.8	23.2	18.63	15.52	14.12
Cash Growth	-52.74%	-36.21%	24.54%	20.00%	9.91%	-10.20%
Accounts Receivable	27.5	18.7	19	14.21	11.84	9.59
Other Receivables	-	2.8	2	1.08	1.2	0.93
Receivables	27.5	21.5	21	15.29	13.04	10.52
Inventory	27.9	26.5	22.3	14.13	12.59	12.54
Prepaid Expenses	-	2.5	2.2	1.64	1.3	1.29
Total Current Assets	62.3	65.3	68.7	49.69	42.45	38.48
Property, Plant & Equipment	28.3	26.4	20.1	12.44	11.8	10.54
Goodwill	57.7	54.8	53.6	18.71	18.71	15.27
Other Intangible Assets	32	32.6	42.3	4.27	6.91	4.46
Long-Term Deferred Tax Assets	-	-	-	3.08	2.15	1.87
Long-Term Deferred Charges	3.3	3	2.1	0.79	-	-
Other Long-Term Assets	-	1.4	1.2	-	-	-
Total Assets	183.6	183.5	188	88.98	82.03	70.61
Accounts Payable	21	7.2	8	6.44	5.91	5.53
Accrued Expenses	-	15.7	16.6	12.13	8.49	8.1
Current Portion of Long-Term Debt	6.3	6.2	6.2	4.66	3.86	3.05
Current Portion of Leases	1.2	1.2	1	0.89	0.95	0.76
Current Income Taxes Payable	1.9	2.5	2.2	1.73	1.54	2.26
Other Current Liabilities	1.2	2.2	37.8	0.81	1.44	3.59
Total Current Liabilities	31.6	35	71.8	26.64	22.17	23.28
Long-Term Debt	49	52.2	49.4	12.35	17.36	11.4
Long-Term Leases	5.3	5.7	3.3	3.42	4.21	3.69
Long-Term Deferred Tax Liabilities	7.6	8	9	1.85	1.95	1.45
Total Liabilities	96.2	100.9	133.5	45.58	48.98	41.92
Common Stock	0.3	0.3	0.3	0.32	0.32	0.31
Additional Paid-In Capital	19.1	17.7	17.2	16.67	16.43	15.45
Retained Earnings	41	37.5	32.7	23.79	13.47	10.05
Comprehensive Income & Other	26.9	26.9	4.1	2	1.98	2.06
Total Common Equity	87.3	82.4	54.3	42.78	32.19	27.87
Minority Interest	0.1	0.2	0.2	0.62	0.86	0.82
Shareholders' Equity	87.4	82.6	54.5	43.39	33.05	28.69
Total Liabilities & Equity	183.6	183.5	188	88.98	82.03	70.61
Total Debt	61.8	65.3	59.9	21.32	26.37	18.9
Net Cash (Debt)	-54.9	-50.5	-36.7	-2.69	-10.85	-4.77
Net Cash Per Share	-8.16	-7.63	-5.71	-0.42	-1.70	-0.75
Filing Date Shares Outstanding	6.64	6.62	6.37	6.32	6.3	6.23
Total Common Shares Outstanding	6.64	6.62	6.37	6.32	6.3	6.23
Working Capital	30.7	30.3	-3.1	23.04	20.28	15.2
Book Value Per Share	13.14	12.46	8.52	6.77	5.11	4.48
Tangible Book Value	-2.4	-5	-41.6	19.79	6.57	8.15
Tangible Book Value Per Share	-0.36	-0.76	-6.53	3.13	1.04	1.31
Land	-	12.4	10.6	-	-	-
Machinery	-	12.1	9.4	6.49	5.69	4.76
Leasehold Improvements	-	2	1.4	1.28	-	-

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