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

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