INSPECS Group plc (AIM:SPEC)

INSPECS Group Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	25.96	15.99	23.96	20.07	22.15	21.98
Cash & Short-Term Investments	25.96	15.99	23.96	20.07	22.15	21.98
Cash Growth	14.53%	-33.28%	19.38%	-9.40%	0.80%	13.58%
Accounts Receivable	24.67	27.18	26.93	24.17	22.67	21.68
Other Receivables	6.39	8.3	8.48	9.88	9.89	9.56
Receivables	31.06	35.48	35.41	34.05	32.56	31.24
Inventory	46.12	47.23	45.94	40.85	48.16	41.11
Prepaid Expenses	2.9	2.88	3.15	2.19	2.27	2.51
Other Current Assets	-	0.94	-	0.83	0.83	-
Total Current Assets	106.05	102.51	108.47	97.99	105.97	96.83
Property, Plant & Equipment	22.95	24.25	32.65	35.6	37.11	34.59
Long-Term Investments	0.05	0.05	0.07	0.1	0.11	0.04
Goodwill	56.99	56.83	57.71	55.58	55.58	56.09
Other Intangible Assets	15.43	16.85	23.41	29.81	36.17	40.22
Long-Term Deferred Tax Assets	1.94	1.74	3.45	2.83	1.84	9.26
Total Assets	203.41	202.23	225.75	221.91	236.77	237.02

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	22.98	23.43	25.99	21.37	22.34	24.22
Accrued Expenses	15.8	17.09	16.95	15.01	16.94	14.46
Short-Term Debt	3.19	1.58	1.78	0.89	1.49	1.8
Current Portion of Long-Term Debt	12.72	10.31	9.8	9.65	48.11	7.37
Current Portion of Leases	-	3.48	6.39	3.35	3.63	2.44
Current Income Taxes Payable	3.27	1.37	1.94	1.59	0.85	1.59
Other Current Liabilities	18.19	19.42	23.38	14	13.6	9.35
Total Current Liabilities	76.14	76.68	86.23	65.86	106.96	61.24
Long-Term Debt	28.74	36.43	35.26	33.73	0.19	37.01
Long-Term Leases	10.23	7.98	9.24	14.5	16.36	14.09
Long-Term Deferred Tax Liabilities	0.8	1.43	1.97	3.65	4.38	15.15
Other Long-Term Liabilities	-	-	-	0.65	1.35	2.29
Total Liabilities	115.92	122.51	132.71	118.39	129.23	129.79

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1.09	1.02	1.02	1.02	1.02	1.03
Additional Paid-In Capital	96.87	89.51	89.51	89.51	89.51	90.31
Retained Earnings	-19.16	-18.95	-9.39	-1.01	-0.46	6.96
Comprehensive Income & Other	8.69	8.14	11.92	14	17.48	8.94
Shareholders' Equity	87.49	79.72	93.05	103.52	107.54	107.24
Total Liabilities & Equity	203.41	202.23	225.75	221.91	236.77	237.02

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	54.88	59.78	62.47	62.12	69.78	62.71
Net Cash (Debt)	-28.92	-43.79	-38.51	-42.05	-47.63	-40.73
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.28	-0.43	-0.38	-0.41	-0.47	-0.38
Filing Date Shares Outstanding	102.21	101.67	101.67	101.67	101.67	101.67
Total Common Shares Outstanding	102.21	101.67	101.67	101.67	101.67	101.67
Working Capital	29.91	25.83	22.23	32.14	-0.99	35.6
Book Value Per Share	0.86	0.78	0.92	1.02	1.06	1.05
Tangible Book Value	15.07	6.04	11.93	18.13	15.79	10.94
Tangible Book Value Per Share	0.15	0.06	0.12	0.18	0.16	0.11
Land	-	-	-	10.48	-	-
Machinery	-	13.84	16.8	15.14	15.74	11.9
Construction In Progress	-	0.08	0.07	3.49	0.52	2.67
Leasehold Improvements	-	0.65	0.62	0.63	0.64	0.64

Data Source: S&P Global Market Intelligence Last updated: Sep 10, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 20, 2026

Data Sources Report a data error