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	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13.7	13.7	20.8	18.41	15.52	14.12
Trading Asset Securities	1.1	1.1	2.4	0.22	-	-
Cash & Short-Term Investments	14.8	14.8	23.2	18.63	15.52	14.12
Cash Growth	-36.21%	-36.21%	24.54%	20.00%	9.91%	-10.20%
Accounts Receivable	18.7	18.7	19	14.21	11.84	9.59
Other Receivables	2.8	2.8	2	1.08	1.2	0.93
Receivables	21.5	21.5	21	15.29	13.04	10.52
Inventory	26.5	26.5	22.3	14.13	12.59	12.54
Prepaid Expenses	2.5	2.5	2.2	1.64	1.3	1.29
Total Current Assets	65.3	65.3	68.7	49.69	42.45	38.48
Property, Plant & Equipment	26.4	26.4	20.1	12.44	11.8	10.54
Goodwill	54.8	54.8	53.6	18.71	18.71	15.27
Other Intangible Assets	32.6	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	2.1	0.79	-	-
Other Long-Term Assets	1.4	1.4	1.2	-	-	-
Total Assets	183.5	183.5	188	88.98	82.03	70.61
Accounts Payable	7.2	7.2	8	6.44	5.91	5.53
Accrued Expenses	15.7	15.7	16.6	12.13	8.49	8.1
Current Portion of Long-Term Debt	6.2	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	2.5	2.5	2.2	1.73	1.54	2.26
Other Current Liabilities	2.2	2.2	37.8	0.81	1.44	3.59
Total Current Liabilities	35	35	71.8	26.64	22.17	23.28
Long-Term Debt	52.2	52.2	49.4	12.35	17.36	11.4
Long-Term Leases	5.7	5.7	3.3	3.42	4.21	3.69
Long-Term Deferred Tax Liabilities	8	8	9	1.85	1.95	1.45
Total Liabilities	100.9	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	17.7	17.7	17.2	16.67	16.43	15.45
Retained Earnings	37.5	37.5	32.7	23.79	13.47	10.05
Comprensive Income & Other	26.9	26.9	4.1	2	1.98	2.06
Total Common Equity	82.4	82.4	54.3	42.78	32.19	27.87
Minority Interest	0.2	0.2	0.2	0.62	0.86	0.82
Shareholders' Equity	82.6	82.6	54.5	43.39	33.05	28.69
Total Liabilities & Equity	183.5	183.5	188	88.98	82.03	70.61
Total Debt	65.3	65.3	59.9	21.32	26.37	18.9
Net Cash (Debt)	-50.5	-50.5	-36.7	-2.69	-10.85	-4.77
Net Cash Per Share	-7.63	-7.63	-5.71	-0.42	-1.70	-0.75
Filing Date Shares Outstanding	6.62	6.62	6.37	6.32	6.3	6.23
Total Common Shares Outstanding	6.62	6.62	6.37	6.32	6.3	6.23
Working Capital	30.3	30.3	-3.1	23.04	20.28	15.2
Book Value Per Share	12.46	12.46	8.52	6.77	5.11	4.48
Tangible Book Value	-5	-5	-41.6	19.79	6.57	8.15
Tangible Book Value Per Share	-0.76	-0.76	-6.53	3.13	1.04	1.31
Land	12.4	12.4	10.6	-	-	-
Machinery	12.1	12.1	9.4	6.49	5.69	4.76
Leasehold Improvements	2	2	1.4	1.28	-	-

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