CLS Holdings Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Property, Plant & Equipment	1,561	1,719	1,892	2,335	2,288	2,163
Cash & Equivalents	63.9	60.5	70.6	113.9	167.4	235.7
Accounts Receivable	10.6	4.2	8.8	5.3	8.8	7.3
Other Receivables	-	7.3	6.5	7.8	6.9	6.2
Investment In Debt and Equity Securities	1.5	1.3	5	11.2	7	-
Other Intangible Assets	2.7	2.7	2.9	2.8	3.1	2.2
Other Current Assets	187.1	136.8	174.8	23	46.6	30.4
Deferred Long-Term Tax Assets	-	-	-	2.8	2.6	7.7
Other Long-Term Assets	-	-	-	-	7.7	8.2
Total Assets	1,827	1,932	2,161	2,501	2,539	2,461
Current Portion of Long-Term Debt	298	372.4	193.9	173.4	169.1	103.6
Long-Term Debt	625	626.8	876.7	932.5	862.6	872.7
Long-Term Leases	3.4	3.3	3.5	3.6	3.4	-
Accounts Payable	54.5	5.2	4.1	4.6	3	1.7
Accrued Expenses	-	31.3	27.6	26.5	22.7	22.3
Current Income Taxes Payable	0.8	0.9	0.3	2	4.5	0.3
Current Unearned Revenue	-	14.5	20.5	13	19.8	18.2
Other Current Liabilities	-	14.7	16.4	14.5	12.8	12.1
Long-Term Deferred Tax Liabilities	79	78.1	88.7	110.5	109.9	159.5
Other Long-Term Liabilities	0.6	0.4	-	-	-	-
Total Liabilities	1,061	1,148	1,232	1,281	1,208	1,190
Common Stock	9.9	9.9	9.9	9.9	10.2	10.2
Additional Paid-In Capital	83.1	83.1	83.1	83.1	83.1	83.1
Retained Earnings	568.1	603.2	728.4	1,011	1,148	1,059
Comprehensive Income & Other	104.3	88	107.8	116.5	89.5	118.1
Total Common Equity	765.4	784.2	929.2	1,221	1,331	1,271
Shareholders' Equity	765.4	784.2	929.2	1,221	1,331	1,271
Total Liabilities & Equity	1,827	1,932	2,161	2,501	2,539	2,461
Total Debt	926.4	1,003	1,074	1,110	1,035	976.3
Net Cash (Debt)	-862.5	-942	-1,004	-995.6	-867.7	-740.6
Net Cash Per Share	-2.17	-2.37	-2.53	-2.46	-2.13	-1.82
Filing Date Shares Outstanding	398.11	398.11	397.41	397.21	407.4	407.4
Total Common Shares Outstanding	398.11	397.41	397.41	397.21	407.4	407.4
Book Value Per Share	1.92	1.97	2.34	3.07	3.27	3.12
Tangible Book Value	762.7	781.5	926.3	1,218	1,328	1,268
Tangible Book Value Per Share	1.92	1.97	2.33	3.07	3.26	3.11
Land	-	-	-	-	3.2	3.1
Buildings	31	31.4	30.2	26.7	25	25

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