Judges Scientific plc (AIM:JDG)

Judges Scientific 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	15.6	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	15.6	19.4	20.7	14.8	23.2	18.63
Cash Growth	-17.46%	-6.28%	39.87%	-36.21%	24.54%	20.00%
Accounts Receivable	26.2	18.1	22.1	18.7	19	14.21
Other Receivables	-	5.1	3.8	2.8	2	1.08
Receivables	26.2	23.2	25.9	21.5	21	15.29
Inventory	25.9	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	67.7	70.7	77.9	65.3	68.7	49.69
Property, Plant & Equipment	33.5	33.5	31.8	26.4	20.1	12.44
Goodwill	57.2	57.2	60.4	54.8	53.6	18.71
Other Intangible Assets	18.1	22.6	33.3	32.7	42.3	4.27
Long-Term Deferred Tax Assets	-	-	-	-	-	3.08
Long-Term Deferred Charges	4.4	4	3.4	2.9	2.1	0.79
Other Long-Term Assets	-	0.1	-	1.4	1.2	-
Total Assets	180.9	188.1	206.8	183.5	188	88.98

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	21.5	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	1.4	1.2	1.2	1	0.89
Current Income Taxes Payable	1.1	2.4	0.9	2.5	2.2	1.73
Other Current Liabilities	1.8	3	3.6	2.2	37.8	0.81
Total Current Liabilities	25.8	29.6	35.2	35	71.8	26.64
Long-Term Debt	58.6	59.6	67.6	52.2	49.4	12.35
Long-Term Leases	3.8	4.2	4.8	5.7	3.3	3.42
Pension & Post-Retirement Benefits	-	-	-	-	-	1.32
Long-Term Deferred Tax Liabilities	7.6	8.6	10	8	9	1.85
Other Long-Term Liabilities	1.9	2.4	2	-	-	-
Total Liabilities	97.7	104.4	119.6	100.9	133.5	45.58

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	0.3	0.3	0.3	0.3	0.3	0.32
Additional Paid-In Capital	19.5	19.4	19.2	17.7	17.2	16.67
Retained Earnings	36.9	37.5	40.9	37.5	32.7	23.79
Comprehensive Income & Other	26.5	26.5	26.5	26.9	4.1	2
Total Common Equity	83.2	83.7	86.9	82.4	54.3	42.78
Minority Interest	-	-	0.3	0.2	0.2	0.62
Shareholders' Equity	83.2	83.7	87.2	82.6	54.5	43.39
Total Liabilities & Equity	180.9	188.1	206.8	183.5	188	88.98

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	63.8	65.2	75.3	65.3	59.9	21.32
Net Cash (Debt)	-48.2	-45.8	-54.6	-50.5	-36.7	-2.69
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-7.24	-6.78	-8.09	-7.63	-5.71	-0.42
Filing Date Shares Outstanding	6.66	6.65	6.64	6.62	6.37	6.32
Total Common Shares Outstanding	6.66	6.65	6.64	6.62	6.37	6.32
Working Capital	41.9	41.1	42.7	30.3	-3.1	23.04
Book Value Per Share	12.49	12.58	13.08	12.46	8.52	6.77
Tangible Book Value	7.9	3.9	-6.8	-5.1	-41.6	19.79
Tangible Book Value Per Share	1.19	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

Data Source: S&P Global Market Intelligence Last updated: Sep 23, 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:

Oct 14, 2026

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