Polar Capital Holdings Plc (AIM: POLR)

Polar Capital Holdings Balance Sheet

Financials in millions GBP. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	68.28	98.88	106.98	121.13	136.72	107.75
Short-Term Investments	85.18	47.45	60.29	54.9	41.88	30.1
Cash & Short-Term Investments	153.45	146.33	167.26	176.03	178.6	137.85
Cash Growth	7.12%	-12.51%	-4.98%	-1.44%	29.56%	-4.45%
Accounts Receivable	25.84	14.48	13.12	18.93	17.71	10.99
Other Receivables	0.29	3.7	4.39	5.53	6.07	3.52
Receivables	26.13	18.18	17.51	24.45	23.78	14.51
Prepaid Expenses	-	3.02	2.33	2.54	2.11	1.32
Other Current Assets	1.07	25.07	28	25.58	15.36	10.88
Total Current Assets	180.65	192.6	215.1	228.6	219.84	164.55
Property, Plant & Equipment	7.36	8.31	10.53	4.11	5.1	6.27
Goodwill	-	6.73	6.73	6.73	6.77	-
Other Intangible Assets	8.81	8.04	9.21	10.37	18.23	-
Long-Term Deferred Tax Assets	3.38	1.94	0.11	0.04	5.78	2.16
Total Assets	200.2	217.62	241.68	249.85	255.73	172.98
Accounts Payable	57.85	43.39	42.52	54.38	48.57	28.13
Accrued Expenses	-	19.4	24.4	24.43	21.82	15.76
Current Portion of Leases	-	1.34	1.73	1.25	1.21	1.21
Current Income Taxes Payable	3.59	4.13	0.71	-	-	-
Other Current Liabilities	7.76	5.68	19.58	10.04	20.19	5.9
Total Current Liabilities	69.2	73.94	88.95	90.1	91.79	51
Long-Term Leases	-	6.16	7.53	1.9	3.15	4.41
Long-Term Deferred Tax Liabilities	-	-	0.52	-	4.12	0.51
Other Long-Term Liabilities	6.46	1.62	1.84	1.61	5.23	0.98
Total Liabilities	75.66	81.72	98.83	93.61	104.29	56.9
Common Stock	2.54	2.53	2.52	2.51	2.47	2.42
Additional Paid-In Capital	19.36	19.36	19.36	19.36	19.36	19.1
Retained Earnings	121.49	136.64	140.3	146.88	145.16	110.36
Treasury Stock	-30.63	-34.65	-31.62	-24.92	-26.58	-24.14
Comprehensive Income & Other	11.77	12.02	12.3	12.42	11.03	8.34
Shareholders' Equity	124.54	135.9	142.86	156.25	151.44	116.08
Total Liabilities & Equity	200.2	217.62	241.68	249.85	255.73	172.98
Total Debt	-	7.51	9.26	3.14	4.36	5.62
Net Cash (Debt)	153.45	138.83	158.01	172.89	174.24	132.24
Net Cash Growth	13.93%	-12.14%	-8.61%	-0.78%	31.76%	-8.34%
Net Cash Per Share	1.57	1.42	1.60	1.72	1.78	1.36
Filing Date Shares Outstanding	96.23	96.39	95.82	96.75	104.92	93.75
Total Common Shares Outstanding	96.23	96.03	95.42	96.21	93.55	92.13
Working Capital	111.45	118.67	126.16	138.5	128.05	113.55
Book Value Per Share	1.29	1.42	1.50	1.62	1.62	1.26
Tangible Book Value	115.73	121.12	126.92	139.15	126.44	116.08
Tangible Book Value Per Share	1.20	1.26	1.33	1.45	1.35	1.26
Machinery	-	1.76	1.58	1.47	1.38	1.09
Leasehold Improvements	-	2.52	2.46	2.09	1.76	1.76

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