Focusrite plc (AIM: TUNE)

Focusrite Balance Sheet

Financials in millions GBP. Fiscal year is September - August.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Feb 29, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Cash & Equivalents	8.92	26.79	12.76	17.34	14.98	15.51
Cash & Short-Term Investments	8.92	26.79	12.76	17.34	14.98	15.51
Cash Growth	-34.03%	109.96%	-26.42%	15.79%	-3.42%	-32.03%
Accounts Receivable	37.19	28.62	26.89	11.75	15.37	13.76
Other Receivables	-	1.4	0.76	2.41	1.39	3.61
Receivables	37.19	30.01	27.65	14.16	16.76	17.38
Inventory	55.3	55.26	48.34	20.75	19.37	15.18
Prepaid Expenses	-	2.37	1.29	1.48	0.98	0.81
Other Current Assets	0.3	0.49	-	0.72	0.27	-
Total Current Assets	101.71	114.92	90.03	54.45	52.36	48.88
Property, Plant & Equipment	11.38	12.5	10.87	3.65	4.08	1.6
Goodwill	16.89	16.14	13.73	10.05	7.88	5.27
Other Intangible Assets	70.17	66.71	61.96	28.02	22.58	14.9
Long-Term Deferred Tax Assets	0.45	0.53	0.94	-	-	-
Long-Term Deferred Charges	-	-	-	21.05	17.79	3.93
Total Assets	200.59	210.79	177.53	117.21	104.7	74.58
Accounts Payable	25.3	26.04	22.81	11.52	13.42	8.95
Accrued Expenses	-	11.95	13.17	12.15	10	6.71
Short-Term Debt	-	-	-	-	-	0.63
Current Portion of Long-Term Debt	36.23	28.09	13.05	-	-	-
Current Portion of Leases	-	1.2	0.9	0.77	1.02	-
Current Income Taxes Payable	2.68	2.62	1.07	-	0.45	0.43
Current Unearned Revenue	-	1.71	0.37	-	-	-
Other Current Liabilities	2.23	1.83	2.88	1.09	1.09	0.19
Total Current Liabilities	66.43	73.45	54.24	25.54	25.98	16.91
Long-Term Debt	-	-	-	-0.25	11.64	-
Long-Term Leases	-	6.01	6.01	0.51	0.89	-
Long-Term Deferred Tax Liabilities	10.21	10.82	9.13	6	7.77	4.28
Other Long-Term Liabilities	5.64	2.06	2.83	1.07	1.52	-
Total Liabilities	82.29	92.34	72.22	32.87	47.8	21.19
Common Stock	0.06	0.06	0.06	0.06	0.06	0.06
Additional Paid-In Capital	0.12	0.12	0.12	0.12	0.12	0.12
Retained Earnings	119.22	119.1	105	82.54	54.86	51.83
Comprehensive Income & Other	-1.09	-0.82	0.14	1.63	1.86	1.39
Shareholders' Equity	118.31	118.45	105.32	84.35	56.9	53.39
Total Liabilities & Equity	200.59	210.79	177.53	117.21	104.7	74.58
Total Debt	36.23	35.3	19.96	1.04	13.55	0.63
Net Cash (Debt)	-27.3	-8.52	-7.21	16.3	1.43	14.88
Net Cash Growth	-	-	-	1042.40%	-90.41%	-34.78%
Net Cash Per Share	-0.46	-0.14	-0.12	0.28	0.02	0.26
Filing Date Shares Outstanding	58.87	58.59	58.4	58.11	57.75	57.33
Total Common Shares Outstanding	58.87	58.59	58.4	58.11	57.75	57.33
Working Capital	35.28	41.47	35.79	28.91	26.38	31.97
Book Value Per Share	2.01	2.02	1.80	1.45	0.99	0.93
Tangible Book Value	31.25	35.61	29.62	46.27	26.43	33.22
Tangible Book Value Per Share	0.53	0.61	0.51	0.80	0.46	0.58
Land	-	1.5	1.5	-	-	-
Machinery	-	10.78	7.68	6.67	5.66	4.27

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