INSPECS Group plc (AIM:SPEC)

INSPECS Group Balance Sheet

Financials in millions GBP. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	23.96	20.07	22.15	21.98	19.35
Cash & Short-Term Investments	23.96	20.07	22.15	21.98	19.35
Cash Growth	19.38%	-9.40%	0.80%	13.58%	288.58%
Accounts Receivable	28.3	24.17	22.67	21.68	18.42
Other Receivables	8.48	9.88	9.89	9.56	8.71
Receivables	36.78	34.05	32.56	31.24	27.13
Inventory	42.75	40.85	48.16	41.11	40.65
Prepaid Expenses	3.15	2.19	2.27	2.51	4.18
Other Current Assets	-	0.83	0.83	-	-
Total Current Assets	106.65	97.99	105.97	96.83	91.3
Property, Plant & Equipment	32.65	35.6	37.11	34.59	31.38
Long-Term Investments	0.07	0.1	0.11	0.04	0.04
Goodwill	55.74	55.58	55.58	56.09	53.25
Other Intangible Assets	23.41	29.81	36.17	40.22	41.24
Long-Term Deferred Tax Assets	1.74	2.83	1.84	9.26	9.35
Total Assets	220.25	221.91	236.77	237.02	226.57
Accounts Payable	25.99	21.37	22.34	24.22	16.41
Accrued Expenses	15.28	15.01	16.94	14.46	13.91
Short-Term Debt	1.78	0.89	1.49	1.8	1.94
Current Portion of Long-Term Debt	9.8	9.65	48.11	7.37	2.82
Current Portion of Leases	6.39	3.35	3.63	2.44	2.18
Current Income Taxes Payable	1.94	1.59	0.85	1.59	0.79
Other Current Liabilities	13.91	14	13.6	9.35	12.08
Total Current Liabilities	75.09	65.86	106.96	61.24	50.13
Long-Term Debt	35.26	33.73	0.19	37.01	38.89
Long-Term Leases	9.24	14.5	16.36	14.09	12.67
Long-Term Deferred Tax Liabilities	1.97	3.65	4.38	15.15	18.08
Other Long-Term Liabilities	-	0.65	1.35	2.29	-
Total Liabilities	121.56	118.39	129.23	129.79	119.76
Common Stock	1.02	1.02	1.02	1.03	1.01
Additional Paid-In Capital	89.51	89.51	89.51	90.31	89.31
Retained Earnings	-5.59	-1.01	-0.46	6.96	10.57
Comprehensive Income & Other	13.75	14	17.48	8.94	5.91
Shareholders' Equity	98.69	103.52	107.54	107.24	106.81
Total Liabilities & Equity	220.25	221.91	236.77	237.02	226.57
Total Debt	62.47	62.12	69.78	62.71	58.49
Net Cash (Debt)	-38.51	-42.05	-47.63	-40.73	-39.15
Net Cash Per Share	-0.38	-0.41	-0.47	-0.38	-0.57
Filing Date Shares Outstanding	101.67	101.67	101.67	101.67	101.29
Total Common Shares Outstanding	101.67	101.67	101.67	101.67	101.29
Working Capital	31.56	32.14	-0.99	35.6	41.17
Book Value Per Share	0.97	1.02	1.06	1.05	1.05
Tangible Book Value	19.54	18.13	15.79	10.94	12.32
Tangible Book Value Per Share	0.19	0.18	0.16	0.11	0.12
Land	13.44	10.48	-	-	-
Machinery	16.8	15.14	15.74	11.9	11.13
Construction In Progress	0.07	3.49	0.52	2.67	0.94
Leasehold Improvements	0.62	0.63	0.64	0.64	0.63

Updated Sep 10, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.