The SPAR Group Ltd (JSE: SPP)

The SPAR Group Balance Sheet

Financials in millions ZAR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	1,510	1,708	1,113	1,645	1,934	1,486
Short-Term Investments	-	-	-	-	0.9	0.4
Cash & Short-Term Investments	1,510	1,708	1,113	1,645	1,934	1,487
Cash Growth	40.10%	53.49%	-32.34%	-14.98%	30.11%	-7.50%
Accounts Receivable	19,150	16,832	15,395	14,223	14,153	11,900
Other Receivables	11.1	2,465	2,383	1,907	2,203	1,283
Receivables	19,302	19,457	18,039	16,443	16,724	13,576
Inventory	6,586	6,760	6,554	5,303	5,377	4,447
Prepaid Expenses	385	282.8	257.4	226.9	288.9	256.8
Other Current Assets	1,423	11.7	22.9	29.5	38.7	73.6
Total Current Assets	29,205	28,219	25,986	23,648	24,363	19,841
Property, Plant & Equipment	18,712	19,352	17,317	15,328	15,331	7,184
Long-Term Investments	171.9	168	146.4	109.1	124.7	122.9
Goodwill	-	4,711	4,357	4,065	4,176	2,932
Other Intangible Assets	8,451	3,530	3,219	2,772	2,808	2,132
Long-Term Accounts Receivable	4,140	4,564	5,007	5,121	4,713	-
Long-Term Deferred Tax Assets	194	218.7	253.6	228.3	222.8	75.4
Other Long-Term Assets	167.9	5.9	8.2	7.6	6.2	269.1
Total Assets	61,724	61,596	57,118	52,067	52,739	34,053
Accounts Payable	22,450	17,777	15,422	13,435	14,878	11,553
Accrued Expenses	-	2,873	2,642	-	-	59.2
Short-Term Debt	4,426	3,158	3,138	2,566	1,210	1,554
Current Portion of Long-Term Debt	2,020	962.2	610.3	510.8	530.6	793.1
Current Portion of Leases	2,027	2,101	1,977	1,825	1,728	-
Current Income Taxes Payable	40.3	13.8	63.4	72	158.4	143.3
Other Current Liabilities	1,467	3,095	2,464	4,709	6,649	4,079
Total Current Liabilities	32,430	29,978	26,317	23,117	25,155	18,181
Long-Term Debt	5,764	7,337	7,090	7,346	6,897	5,009
Long-Term Leases	12,357	13,260	13,018	12,052	11,200	-
Long-Term Deferred Tax Liabilities	547.7	545.4	435.5	312.1	277.6	297.3
Other Long-Term Liabilities	-	-	-	50.1	49.7	1,831
Total Liabilities	51,484	51,374	47,109	43,688	44,849	26,586
Common Stock	2,232	2,232	2,232	2,232	2,232	2,232
Retained Earnings	6,791	6,771	6,645	5,407	5,154	5,496
Treasury Stock	-1.5	-1.5	-30.9	-13.3	-15.3	-23.9
Comprensive Income & Other	1,219	1,214	937.1	576.4	590.3	-236.4
Total Common Equity	10,240	10,215	9,782	8,202	7,960	7,467
Minority Interest	-	6.5	226.7	177.6	-70.3	-
Shareholders' Equity	10,240	10,222	10,009	8,379	7,890	7,467
Total Liabilities & Equity	61,724	61,596	57,118	52,067	52,739	34,053
Total Debt	26,594	26,817	25,833	24,299	21,566	7,356
Net Cash (Debt)	-25,084	-25,109	-24,720	-22,654	-19,632	-5,869
Net Cash Per Share	-130.32	-130.47	-128.30	-117.38	-101.73	-30.35
Filing Date Shares Outstanding	192.58	192.58	192.41	192.54	192.51	192.48
Total Common Shares Outstanding	192.58	192.58	192.41	192.54	192.51	192.48
Working Capital	-3,225	-1,759	-331	531.3	-791.7	1,660
Book Value Per Share	53.17	53.04	50.84	42.60	41.35	38.80
Tangible Book Value	1,789	1,974	2,207	1,364	976.6	2,403
Tangible Book Value Per Share	9.29	10.25	11.47	7.09	5.07	12.49
Land	-	6,149	5,418	5,036	5,508	4,300
Machinery	-	9,798	8,019	7,066	7,391	5,678
Construction In Progress	-	117.3	285.4	153.9	75.5	38.4

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