Science Group plc (AIM: SAG)

Science Group 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	38.75	30.95	43.65	34.32	27.06	13.91
Cash & Short-Term Investments	38.75	30.95	43.65	34.32	27.06	13.91
Cash Growth	32.54%	-29.09%	27.19%	26.82%	94.50%	-35.35%
Accounts Receivable	21.13	20.51	10.93	10.53	9.12	8.81
Other Receivables	1.61	2.67	1.91	1.69	1.79	0.68
Receivables	22.74	23.17	12.84	12.23	10.91	9.48
Inventory	1.25	1.33	2.48	2.45	1.26	2.06
Prepaid Expenses	-	1.66	1.76	1.48	1.5	1.24
Other Current Assets	2.31	2.18	3.25	2.87	2.02	1.52
Total Current Assets	65.04	59.29	63.97	53.34	42.75	28.21
Property, Plant & Equipment	25.25	25.48	23.87	23.38	23.81	25.87
Long-Term Investments	0.86	0.89	11.47	9.37	-	-
Goodwill	18.88	18.88	14.98	14.36	13.66	13.81
Other Intangible Assets	23.59	25.85	10.82	13.36	10.51	13.22
Long-Term Deferred Tax Assets	2.43	2.07	2.18	2.12	1.32	0.05
Total Assets	136.06	132.45	127.28	115.94	92.05	81.16
Accounts Payable	29.42	4.11	1.69	2.59	2.73	2.55
Accrued Expenses	-	10.39	10.18	10.39	9.81	7.69
Current Portion of Long-Term Debt	1.2	1.2	1.2	1.2	1.2	1.2
Current Portion of Leases	0.68	0.63	0.72	1.15	1.25	1.21
Current Income Taxes Payable	0.34	0.38	0.33	0.78	0.39	0.23
Current Unearned Revenue	-	17.55	19.68	17.06	13.83	10.34
Other Current Liabilities	0.74	1.48	0.85	0.68	0.68	0.17
Total Current Liabilities	32.38	35.73	34.65	33.85	29.88	23.39
Long-Term Debt	11.16	11.76	12.94	14.12	15.94	15.13
Long-Term Leases	3.32	3.32	1.16	0.4	1.04	2.11
Long-Term Deferred Tax Liabilities	3.51	2.77	0.08	0.67	3.14	3.78
Other Long-Term Liabilities	1.17	0.89	0.25	0.6	0.66	0.48
Total Liabilities	51.54	54.46	49.08	49.64	50.66	44.89
Common Stock	0.46	0.46	0.46	0.46	0.42	0.42
Additional Paid-In Capital	26.83	26.83	26.83	26.83	9.1	9.1
Retained Earnings	47.31	41.65	39.98	30.58	25	17.74
Treasury Stock	-1.89	-2.93	-2.19	-1.24	-1.9	-0.66
Comprehensive Income & Other	11.8	11.97	13.12	9.66	8.77	9.66
Shareholders' Equity	84.52	77.99	78.2	66.29	41.39	36.27
Total Liabilities & Equity	136.06	132.45	127.28	115.94	92.05	81.16
Total Debt	16.36	16.9	16.02	16.88	19.43	19.65
Net Cash (Debt)	22.39	14.05	27.62	17.44	7.63	-5.74
Net Cash Growth	90.33%	-49.15%	58.40%	128.47%	-	-
Net Cash Per Share	0.49	0.30	0.59	0.40	0.18	-0.14
Filing Date Shares Outstanding	45.7	45.46	45.4	45.62	41.13	41.6
Total Common Shares Outstanding	45.7	45.46	45.4	45.62	41.13	41.6
Working Capital	32.66	23.57	29.33	19.5	12.86	4.82
Book Value Per Share	1.85	1.72	1.72	1.45	1.01	0.87
Tangible Book Value	42.05	33.26	52.41	38.57	17.22	9.24
Tangible Book Value Per Share	0.92	0.73	1.15	0.85	0.42	0.22
Land	-	1.36	1.36	1.36	1.36	1.36
Buildings	-	23.83	23.83	23.84	23.84	23.84
Machinery	-	4.7	4.71	5.08	5.93	5.72

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