Judges Scientific Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	19.4	19.6	13.7	20.8	18.41
Trading Asset Securities	-	1.1	1.1	2.4	0.22
Cash & Short-Term Investments	19.4	20.7	14.8	23.2	18.63
Cash Growth	-6.28%	39.87%	-36.21%	24.54%	20.00%
Accounts Receivable	18.1	22.1	18.7	19	14.21
Other Receivables	5.1	3.8	2.8	2	1.08
Receivables	23.2	25.9	21.5	21	15.29
Inventory	24.8	28.1	26.5	22.3	14.13
Prepaid Expenses	3.3	3.2	2.5	2.2	1.64
Total Current Assets	70.7	77.9	65.3	68.7	49.69
Property, Plant & Equipment	33.5	31.8	26.4	20.1	12.44
Goodwill	57.2	60.4	54.8	53.6	18.71
Other Intangible Assets	22.6	33.3	32.7	42.3	4.27
Long-Term Deferred Tax Assets	-	-	-	-	3.08
Long-Term Deferred Charges	4	3.4	2.9	2.1	0.79
Other Long-Term Assets	0.1	-	1.4	1.2	-
Total Assets	188.1	206.8	183.5	188	88.98
Accounts Payable	7	7.3	7.2	8	6.44
Accrued Expenses	15.8	20.5	15.7	16.6	12.13
Current Portion of Long-Term Debt	-	1.7	6.2	6.2	4.66
Current Portion of Leases	1.4	1.2	1.2	1	0.89
Current Income Taxes Payable	2.4	0.9	2.5	2.2	1.73
Other Current Liabilities	3	3.6	2.2	37.8	0.81
Total Current Liabilities	29.6	35.2	35	71.8	26.64
Long-Term Debt	59.6	67.6	52.2	49.4	12.35
Long-Term Leases	4.2	4.8	5.7	3.3	3.42
Pension & Post-Retirement Benefits	-	-	-	-	1.32
Long-Term Deferred Tax Liabilities	8.6	10	8	9	1.85
Other Long-Term Liabilities	2.4	2	-	-	-
Total Liabilities	104.4	119.6	100.9	133.5	45.58
Common Stock	0.3	0.3	0.3	0.3	0.32
Additional Paid-In Capital	19.4	19.2	17.7	17.2	16.67
Retained Earnings	37.5	40.9	37.5	32.7	23.79
Comprehensive Income & Other	26.5	26.5	26.9	4.1	2
Total Common Equity	83.7	86.9	82.4	54.3	42.78
Minority Interest	-	0.3	0.2	0.2	0.62
Shareholders' Equity	83.7	87.2	82.6	54.5	43.39
Total Liabilities & Equity	188.1	206.8	183.5	188	88.98
Total Debt	65.2	75.3	65.3	59.9	21.32
Net Cash (Debt)	-45.8	-54.6	-50.5	-36.7	-2.69
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-6.78	-8.09	-7.63	-5.71	-0.42
Filing Date Shares Outstanding	6.65	6.64	6.62	6.37	6.32
Total Common Shares Outstanding	6.65	6.64	6.62	6.37	6.32
Working Capital	41.1	42.7	30.3	-3.1	23.04
Book Value Per Share	12.58	13.08	12.46	8.52	6.77
Tangible Book Value	3.9	-6.8	-5.1	-41.6	19.79
Tangible Book Value Per Share	0.59	-1.02	-0.77	-6.53	3.13
Land	18.1	15.7	12.4	10.6	-
Machinery	18.3	16	12.1	9.4	6.49
Leasehold Improvements	1.9	2.1	2	1.4	1.28