INSPECS Group plc (AIM: SPEC)

INSPECS 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	24.62	20.07	22.15	29.76	26.42	6.6
Cash & Short-Term Investments	24.62	20.07	22.15	29.76	26.42	6.6
Cash Growth	-5.22%	-9.40%	-25.56%	12.65%	300.58%	116.87%
Accounts Receivable	32.97	24.17	22.67	29.36	25.15	9.82
Other Receivables	0.07	9.88	9.89	12.94	11.89	0.77
Receivables	33.05	34.05	32.56	42.3	37.04	10.59
Inventory	39.68	40.85	48.16	55.66	55.5	8.72
Prepaid Expenses	-	2.19	2.27	3.4	5.7	2.29
Other Current Assets	0.83	0.83	0.83	-	-	-
Total Current Assets	98.18	97.99	105.97	131.12	124.66	28.19
Property, Plant & Equipment	34.72	35.6	37.11	46.84	42.84	11.64
Long-Term Investments	0.1	0.1	0.11	0.05	0.06	0.05
Goodwill	55.74	55.58	55.58	75.95	72.71	12.8
Other Intangible Assets	26.93	29.81	36.17	54.45	56.31	17.48
Long-Term Deferred Tax Assets	2.58	2.83	1.84	12.54	12.77	1.22
Total Assets	218.24	221.91	236.77	320.95	309.34	71.38
Accounts Payable	35.46	21.37	22.34	32.8	22.4	5.19
Accrued Expenses	3.27	15.15	16.94	19.58	18.99	4.72
Short-Term Debt	1.8	0.89	1.49	2.43	2.64	2.67
Current Portion of Long-Term Debt	14.28	9.65	48.11	9.98	3.86	4.23
Current Portion of Leases	-	3.35	3.63	3.31	2.98	0.75
Current Income Taxes Payable	-	1.59	0.85	2.16	1.08	0.38
Other Current Liabilities	12.45	13.86	13.6	12.66	16.49	6.53
Total Current Liabilities	67.27	65.86	106.96	82.92	68.44	24.46
Long-Term Debt	45.61	33.73	0.19	50.11	53.09	12.17
Long-Term Leases	-	14.5	16.36	19.08	17.3	0.48
Long-Term Deferred Tax Liabilities	3.43	3.65	4.38	20.52	24.68	2.92
Other Long-Term Liabilities	-	0.65	1.35	3.11	-	-
Total Liabilities	116.3	118.39	129.23	175.74	163.51	40.03
Common Stock	1.02	1.02	1.02	1.39	1.38	0.06
Additional Paid-In Capital	89.51	89.51	89.51	122.29	121.94	21.63
Retained Earnings	-2.03	-1.01	-0.46	9.43	14.43	5.79
Comprensive Income & Other	13.45	14	17.48	12.1	8.07	3.87
Shareholders' Equity	101.94	103.52	107.54	145.21	145.83	31.35
Total Liabilities & Equity	218.24	221.91	236.77	320.95	309.34	71.38
Total Debt	61.69	62.12	69.78	84.92	79.86	20.3
Net Cash (Debt)	-37.07	-42.05	-47.63	-55.16	-53.45	-13.7
Net Cash Per Share	-0.36	-0.41	-0.47	-0.52	-0.77	-0.25
Filing Date Shares Outstanding	101.68	101.67	101.67	101.67	101.29	0.36
Total Common Shares Outstanding	101.68	101.67	101.67	101.67	101.29	0.36
Working Capital	30.91	32.14	-0.99	48.2	56.22	3.73
Book Value Per Share	1.00	1.02	1.06	1.43	1.44	86.30
Tangible Book Value	19.27	18.13	15.79	14.81	16.81	1.07
Tangible Book Value Per Share	0.19	0.18	0.16	0.15	0.17	2.94
Machinery	-	15.14	15.74	16.12	15.2	7.46
Construction In Progress	-	3.49	0.52	3.62	1.28	0.16
Leasehold Improvements	-	0.63	0.64	0.86	0.86	0.4

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