Spectra Systems Corporation (AIM:SPSY)

Spectra Systems Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	14.82	13.35	13.25	17.5	16.78
Cash & Short-Term Investments	14.82	13.35	13.25	17.5	16.78
Cash Growth	10.97%	0.76%	-24.25%	4.30%	19.50%
Accounts Receivable	2.91	3	3.78	3.68	2.24
Other Receivables	14.81	4.6	1.39	1.13	0.63
Total Trade Receivables	17.71	7.6	5.17	4.81	2.87
Inventory	8.03	6.21	6.51	1.6	1.94
Other Current Assets	0.87	1.15	1.21	0.76	0.3
Total Current Assets	41.43	28.31	26.14	24.66	21.89
Net Property, Plant & Equipment	13.18	14.73	17.41	3.32	2.41
Other Intangible Assets	13.04	13.51	13.51	7.06	7.16
Long-Term Investments	0.1	0.09	0.1	-	-
Other Long-Term Assets	4.62	4.33	2.94	2.98	1.69
Total Assets	72.37	60.97	60.1	38.02	33.15

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	4.25	3.63	2.75	0.93	0.49
Accrued Expenses	1.48	1.03	0.81	0.5	0.51
Short-Term Debt	2.41	2.16	2.02	-	-
Current Portion of Leases	0.65	0.8	1.11	0.3	0.29
Unearned Revenue	2.72	4.97	6.06	4.63	2.18
Other Current Liabilities	3.22	1.42	0.51	0.68	0.26
Total Current Liabilities	14.73	14.02	13.26	7.04	3.73
Long-Term Debt	1.23	2.65	4.13	-	-
Long-Term Leases	4.48	4.97	5.28	0.97	0.74
Other Long-Term Liabilities	0.56	3.01	5.32	1.68	0.76
Total Long-Term Liabilities	6.28	10.63	14.72	2.65	1.5
Total Liabilities	21.01	24.65	27.98	9.69	5.23

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.48	0.48	0.46	0.45	0.45
Treasury Stock	-0.04	-	-	-	-
Additional Paid-in Capital	57.7	57.6	56.15	53.18	53.83
Accumulated Other Comprehensive Income	0.16	-0.38	-0.21	-0.17	-0.14
Retained Earnings	-7.49	-21.94	-24.86	-25.73	-26.87
Total Common Shareholders' Equity	50.81	35.77	31.54	27.73	27.28
Minority Interest	0.54	0.55	0.57	0.6	0.64
Shareholders' Equity	51.36	36.33	32.11	28.32	27.92
Total Liabilities & Equity	72.37	60.97	60.1	38.02	33.15

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	8.78	10.58	12.53	1.27	1.03
Net Cash (Debt)	6.04	2.78	0.73	16.22	15.75
Net Cash Growth	117.66%	282.14%	-95.52%	3.00%	22.92%
Net Cash Per Share	0.12	0.06	0.01	0.34	0.33
Book Value	50.81	35.77	31.54	27.73	27.28
Book Value Per Share	1.04	0.73	0.65	0.59	0.57
Tangible Book Value	37.77	22.26	18.03	20.67	20.12
Tangible Book Value Per Share	0.77	0.45	0.37	0.44	0.42

Data Source: Fiscal.ai Last updated: Mar 25, 2026

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Jul 26, 2026

Data Sources Report a data error