Shearwater Group plc (AIM: SWG)

Shearwater Group Balance Sheet

Financials in millions GBP. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	3	4.97	3.96	5.58	8.05	3.34
Cash & Short-Term Investments	3	4.97	3.96	5.58	8.05	3.34
Cash Growth	37.24%	25.48%	-28.90%	-30.74%	140.77%	459.97%
Accounts Receivable	2	8.95	7.48	4.54	8.97	8.58
Other Receivables	6.1	3.13	4.37	5.07	0.34	0.47
Receivables	8.1	12.08	11.85	9.61	9.31	9.05
Prepaid Expenses	0.3	0.31	0.5	0.77	0.31	1.46
Total Current Assets	11.4	17.37	16.31	15.95	17.66	13.85
Property, Plant & Equipment	0.4	0.48	0.43	0.32	0.41	0.69
Goodwill	-	30.65	30.65	36.66	36.66	36.66
Other Intangible Assets	41.6	12.04	14.29	15.9	17.96	20.11
Long-Term Accounts Receivable	-	0.68	7.28	9.78	-	-
Long-Term Deferred Tax Assets	1.5	1.02	0.74	-	-	0.19
Total Assets	54.9	62.23	69.7	78.61	72.68	71.49
Accounts Payable	0.7	7.32	3.27	4.57	7.72	6.09
Accrued Expenses	6.4	4.8	8.55	8.89	3.83	3.45
Current Portion of Long-Term Debt	-	-	-	-	0.02	4.05
Current Portion of Leases	0.1	0.13	0.11	0.16	0.19	0.28
Current Income Taxes Payable	-	0	0.01	0.44	0.03	0.01
Current Unearned Revenue	0.2	0.14	0.15	0.46	0.44	0.43
Other Current Liabilities	-	0.21	0.28	-	-	0.28
Total Current Liabilities	7.4	12.6	12.35	14.52	12.24	14.59
Long-Term Debt	-	-	-	-	0.76	0.73
Long-Term Leases	0.2	0.25	0.22	0.05	0.1	0.24
Long-Term Deferred Tax Liabilities	2.9	3.01	3.6	3.88	3.11	3.42
Other Long-Term Liabilities	-	0.39	5.42	3.96	-	-
Total Liabilities	10.5	16.25	21.58	22.4	16.19	18.98
Common Stock	2.4	22.28	22.28	22.28	22.28	22.11
Additional Paid-In Capital	34.6	34.58	34.58	34.58	34.58	34.58
Retained Earnings	-35.6	-34	-32.21	-25.06	-24.78	-24.93
Comprehensive Income & Other	43	23.11	23.47	24.41	24.41	20.76
Shareholders' Equity	44.4	45.98	48.12	56.21	56.49	52.51
Total Liabilities & Equity	54.9	62.23	69.7	78.61	72.68	71.49
Total Debt	0.3	0.38	0.32	0.21	1.06	5.31
Net Cash (Debt)	2.7	4.6	3.64	5.37	6.99	-1.96
Net Cash Growth	42.78%	26.16%	-32.15%	-23.14%	-	-
Net Cash Per Share	0.11	0.19	0.15	0.22	0.30	-0.09
Filing Date Shares Outstanding	23.83	23.83	23.83	23.82	23.81	22.11
Total Common Shares Outstanding	23.83	23.83	23.83	23.82	23.81	22.11
Working Capital	4	4.76	3.96	1.43	5.42	-0.74
Book Value Per Share	1.86	1.93	2.02	2.36	2.37	2.38
Tangible Book Value	2.8	3.29	3.18	3.64	1.87	-4.25
Tangible Book Value Per Share	0.12	0.14	0.13	0.15	0.08	-0.19
Machinery	-	0.47	0.43	0.41	0.37	0.35

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