LPA Group Plc (AIM: LPA)

LPA Group Balance Sheet

Financials in millions GBP. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	1.46	1.2	2.2	1.36	0.85	0.89
Cash & Short-Term Investments	1.46	1.2	2.2	1.36	0.85	0.89
Cash Growth	-4.21%	-45.34%	61.93%	60.71%	-4.95%	-7.01%
Accounts Receivable	5.55	5.45	4.67	3.54	4.82	4.05
Other Receivables	0.13	0.09	0.15	0.26	0.12	0.12
Receivables	5.68	5.54	4.81	3.8	4.94	4.17
Inventory	4.89	4.3	4.57	4.7	3.97	3.82
Prepaid Expenses	-	0.36	0.32	0.37	0.54	0.33
Other Current Assets	-	0.03	-	-	-	-
Total Current Assets	12.03	11.43	11.9	10.23	10.29	9.21
Property, Plant & Equipment	5.79	5.76	5.99	6.43	6.98	7.01
Goodwill	-	1.15	1.15	1.15	1.15	1.15
Other Intangible Assets	3.74	1.7	0.02	0.03	0.05	0.06
Long-Term Deferred Tax Assets	-	-	0.23	0.26	-	-
Long-Term Deferred Charges	-	0.31	0.31	0.22	0.19	0.16
Other Long-Term Assets	3.48	2.68	2.47	2.56	1.96	2.25
Total Assets	25.05	23.03	22.06	20.89	20.62	19.82
Accounts Payable	4.9	3.28	2.81	3.01	2.32	2.3
Accrued Expenses	-	0.7	1.4	0.78	1.34	1.25
Current Portion of Long-Term Debt	0.5	1.95	0.19	0.19	0.19	2.59
Current Portion of Leases	0.17	0.21	0.36	0.32	0.41	0.22
Current Unearned Revenue	0.55	0.69	0.34	0.37	0.48	0.28
Other Current Liabilities	-	0.08	0.03	0.02	0.06	0.01
Total Current Liabilities	6.12	6.91	5.13	4.69	4.79	6.64
Long-Term Debt	2	-	1.93	2.12	2.31	-
Long-Term Leases	0.17	0.24	0.24	0.35	0.58	0.5
Long-Term Deferred Tax Liabilities	0.33	0.17	-	-	0.39	0.35
Total Liabilities	8.9	7.31	7.3	7.17	8.07	7.5
Common Stock	1.35	1.35	1.35	1.35	1.27	1.27
Additional Paid-In Capital	0.96	0.94	0.94	0.93	0.71	0.71
Retained Earnings	13.88	13.45	12.51	11.48	10.55	10.36
Treasury Stock	-0.32	-0.32	-0.32	-0.32	-0.32	-0.32
Comprehensive Income & Other	0.29	0.29	0.28	0.29	0.35	0.31
Shareholders' Equity	16.15	15.71	14.76	13.72	12.55	12.32
Total Liabilities & Equity	25.05	23.03	22.06	20.89	20.62	19.82
Total Debt	2.84	2.41	2.72	2.99	3.49	3.31
Net Cash (Debt)	-1.39	-1.2	-0.52	-1.63	-2.65	-2.42
Net Cash Per Share	-0.10	-0.09	-0.04	-0.13	-0.21	-0.20
Filing Date Shares Outstanding	13.19	13.18	13.18	13.16	12.36	12.36
Total Common Shares Outstanding	13.19	13.18	13.18	13.15	12.36	12.36
Working Capital	5.91	4.53	6.77	5.53	5.5	2.57
Book Value Per Share	1.22	1.19	1.12	1.04	1.02	1.00
Tangible Book Value	12.41	12.87	13.59	12.54	11.35	11.12
Tangible Book Value Per Share	0.94	0.98	1.03	0.95	0.92	0.90
Land	-	4.51	4.5	4.66	4.65	4.65
Machinery	-	6.66	6.32	6	6.14	7.82
Order Backlog	-	31.56	27.76	27.35	22.5	21.4

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