Shearwater Group plc (FRA:DTW1)

Shearwater Group Balance Sheet

Financials in millions GBP. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	5.06	4.97	3.96	5.58	8.05
Cash & Short-Term Investments	5.06	4.97	3.96	5.58	8.05
Cash Growth	1.77%	25.48%	-28.90%	-30.74%	140.77%
Accounts Receivable	5.01	8.95	7.48	4.54	8.97
Other Receivables	4.87	0.75	4.37	5.07	0.34
Receivables	9.88	9.7	11.85	9.61	9.31
Prepaid Expenses	7.76	6.88	0.5	0.77	0.31
Total Current Assets	22.7	21.56	16.31	15.95	17.66
Property, Plant & Equipment	0.34	0.48	0.43	0.32	0.41
Goodwill	21.95	30.65	30.65	36.66	36.66
Other Intangible Assets	6.9	12.04	14.29	15.9	17.96
Long-Term Accounts Receivable	-	-	7.28	9.78	-
Long-Term Deferred Tax Assets	1.11	1.02	0.74	-	-
Other Long-Term Assets	0.23	1.27	-	-	-
Total Assets	53.23	67.01	69.7	78.61	72.68
Accounts Payable	2.85	7.32	3.27	4.57	7.72
Accrued Expenses	5.21	1.86	8.55	8.89	3.83
Current Portion of Long-Term Debt	-	-	-	-	0.02
Current Portion of Leases	0.16	0.13	0.11	0.16	0.19
Current Income Taxes Payable	-	0	0.01	0.44	0.03
Current Unearned Revenue	7.28	6.9	0.15	0.46	0.44
Other Current Liabilities	0.27	0.21	0.28	-	-
Total Current Liabilities	15.77	16.42	12.35	14.52	12.24
Long-Term Debt	-	-	-	-	0.76
Long-Term Leases	0.11	0.25	0.22	0.05	0.1
Long-Term Deferred Tax Liabilities	1.75	3.01	3.6	3.88	3.11
Other Long-Term Liabilities	1.88	1.64	5.42	3.96	-
Total Liabilities	19.5	21.33	21.58	22.4	16.19
Common Stock	22.28	22.28	22.28	22.28	22.28
Additional Paid-In Capital	34.58	34.58	34.58	34.58	34.58
Retained Earnings	-46.26	-34.29	-32.21	-25.06	-24.78
Comprehensive Income & Other	23.13	23.11	23.47	24.41	24.41
Shareholders' Equity	33.73	45.68	48.12	56.21	56.49
Total Liabilities & Equity	53.23	67.01	69.7	78.61	72.68
Total Debt	0.27	0.38	0.32	0.21	1.06
Net Cash (Debt)	4.8	4.6	3.64	5.37	6.99
Net Cash Growth	4.33%	26.16%	-32.15%	-23.14%	-
Net Cash Per Share	0.20	0.19	0.15	0.22	0.30
Filing Date Shares Outstanding	23.83	23.83	23.83	23.82	23.81
Total Common Shares Outstanding	23.83	23.83	23.83	23.82	23.81
Working Capital	6.93	5.13	3.96	1.43	5.42
Book Value Per Share	1.42	1.92	2.02	2.36	2.37
Tangible Book Value	4.88	3	3.18	3.64	1.87
Tangible Book Value Per Share	0.20	0.13	0.13	0.15	0.08
Machinery	0.5	0.47	0.43	0.41	0.37

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