Focusrite plc (FRA:0FO)

Focusrite Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	19.48	22.04	26.79	12.76	17.34
Cash & Short-Term Investments	19.48	22.04	26.79	12.76	17.34
Cash Growth	-11.60%	-17.72%	109.96%	-26.42%	15.79%
Accounts Receivable	42.8	33.45	28.62	26.89	11.75
Other Receivables	-	1.22	1.4	0.76	2.41
Receivables	42.8	34.67	30.01	27.65	14.16
Inventory	41.93	49.27	55.26	48.34	20.75
Prepaid Expenses	-	2.94	2.37	1.29	1.48
Other Current Assets	-	-	0.49	-	0.72
Total Current Assets	104.21	108.92	114.92	90.03	54.45
Property, Plant & Equipment	10.52	11.1	12.5	10.87	3.65
Goodwill	14.34	14.19	16.14	13.73	10.05
Other Intangible Assets	65.89	66.07	66.71	61.96	28.02
Long-Term Deferred Tax Assets	2.49	2.67	0.53	0.94	-
Long-Term Deferred Charges	-	-	-	-	21.05
Total Assets	197.44	202.95	210.79	177.53	117.21
Accounts Payable	29.26	18.71	26.04	22.81	11.52
Accrued Expenses	-	10.97	11.95	13.17	12.15
Current Portion of Long-Term Debt	-	34.57	28.09	13.05	-
Current Portion of Leases	-	1	1.2	0.9	0.77
Current Income Taxes Payable	1.27	2.02	2.62	1.07	-
Current Unearned Revenue	-	1.07	1.71	0.37	-
Other Current Liabilities	2.97	1.05	1.83	2.88	1.09
Total Current Liabilities	33.5	69.38	73.45	54.24	25.54
Long-Term Debt	30.33	-	-	-	-0.25
Long-Term Leases	-	5.33	6.01	6.01	0.51
Long-Term Deferred Tax Liabilities	10.01	10.82	10.82	9.13	6
Other Long-Term Liabilities	5.68	1.46	2.06	2.83	1.07
Total Liabilities	79.52	86.99	92.34	72.22	32.87
Common Stock	0.06	0.06	0.06	0.06	0.06
Additional Paid-In Capital	0.12	0.12	0.12	0.12	0.12
Retained Earnings	120.3	118.02	119.1	105	82.54
Comprehensive Income & Other	-2.56	-2.23	-0.82	0.14	1.63
Shareholders' Equity	117.92	115.96	118.45	105.32	84.35
Total Liabilities & Equity	197.44	202.95	210.79	177.53	117.21
Total Debt	30.33	40.9	35.3	19.96	1.04
Net Cash (Debt)	-10.85	-18.86	-8.52	-7.21	16.3
Net Cash Growth	-	-	-	-	1042.40%
Net Cash Per Share	-0.18	-0.32	-0.14	-0.12	0.28
Filing Date Shares Outstanding	58.07	58.62	58.59	58.4	58.11
Total Common Shares Outstanding	58.07	58.62	58.59	58.4	58.11
Working Capital	70.71	39.54	41.47	35.79	28.91
Book Value Per Share	2.03	1.98	2.02	1.80	1.45
Tangible Book Value	37.69	35.7	35.61	29.62	46.27
Tangible Book Value Per Share	0.65	0.61	0.61	0.51	0.80
Land	1.5	1.5	1.5	1.5	-
Machinery	11.57	11.44	10.78	7.68	6.67

Source: S&P Global Market Intelligence. Standard template. Financial Sources.