The SPAR Group Ltd (JSE:SPP)

The SPAR Group Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 28, 2025	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	1,420	1,622	1,708	1,113	1,645	1,934
Short-Term Investments	-	-	-	-	-	0.9
Cash & Short-Term Investments	1,420	1,622	1,708	1,113	1,645	1,934
Cash Growth	-5.96%	-5.02%	53.49%	-32.34%	-14.98%	30.11%
Accounts Receivable	16,834	16,324	16,837	15,395	14,223	14,153
Other Receivables	11,828	1,811	2,548	2,383	1,907	2,203
Receivables	28,757	18,256	19,544	18,039	16,443	16,724
Inventory	4,739	6,364	6,760	6,554	5,303	5,377
Prepaid Expenses	336	340.8	282.8	257.4	226.9	288.9
Other Current Assets	-	1,257	11.7	22.9	29.5	38.7
Total Current Assets	35,252	27,840	28,307	25,986	23,648	24,363
Property, Plant & Equipment	7,857	17,607	19,401	17,317	15,328	15,331
Long-Term Investments	177.4	178.3	168	146.4	109.1	124.7
Goodwill	-	4,648	4,711	4,357	4,065	4,176
Other Intangible Assets	6,652	3,518	3,530	3,219	2,772	2,808
Long-Term Accounts Receivable	4,223	4,215	4,656	5,007	5,121	4,713
Long-Term Deferred Tax Assets	128.5	132.8	218.7	253.6	228.3	222.8
Other Long-Term Assets	449.2	345.4	5.9	8.2	7.6	6.2
Total Assets	55,422	59,257	61,825	57,118	52,067	52,739
Accounts Payable	20,988	17,423	17,777	15,422	13,435	14,878
Accrued Expenses	-	2,678	2,873	2,642	-	-
Short-Term Debt	584.9	3,697	3,158	3,138	2,566	1,210
Current Portion of Long-Term Debt	340	1,626	962.2	610.3	510.8	530.6
Current Portion of Leases	1,413	1,973	2,111	1,977	1,825	1,728
Current Income Taxes Payable	159.4	41.3	13.8	63.4	72	158.4
Other Current Liabilities	11,114	3,609	3,178	2,464	4,709	6,649
Total Current Liabilities	34,600	31,047	30,071	26,317	23,117	25,155
Long-Term Debt	6,741	5,073	7,337	7,090	7,346	6,897
Long-Term Leases	7,068	11,932	13,396	13,018	12,052	11,200
Long-Term Deferred Tax Liabilities	209.9	533.5	545.4	435.5	312.1	277.6
Other Long-Term Liabilities	-	-	-	-	50.1	49.7
Total Liabilities	48,893	48,883	51,603	47,109	43,688	44,849
Common Stock	2,232	2,232	2,232	2,232	2,232	2,232
Retained Earnings	2,826	7,129	6,771	6,645	5,407	5,154
Treasury Stock	-1.5	-1.5	-1.5	-30.9	-13.3	-15.3
Comprehensive Income & Other	1,473	1,014	1,214	937.1	576.4	590.3
Total Common Equity	6,529	10,374	10,215	9,782	8,202	7,960
Minority Interest	-	-	6.5	226.7	177.6	-70.3
Shareholders' Equity	6,529	10,374	10,222	10,009	8,379	7,890
Total Liabilities & Equity	55,422	59,257	61,825	57,118	52,067	52,739
Total Debt	16,147	24,300	26,963	25,833	24,299	21,566
Net Cash (Debt)	-14,728	-22,678	-25,255	-24,720	-22,654	-19,632
Net Cash Per Share	-76.53	-117.71	-131.23	-128.30	-117.38	-101.73
Filing Date Shares Outstanding	192.59	192.55	192.58	192.41	192.54	192.51
Total Common Shares Outstanding	192.59	192.55	192.58	192.41	192.54	192.51
Working Capital	652.2	-3,207	-1,764	-331	531.3	-791.7
Book Value Per Share	33.90	53.88	53.04	50.84	42.60	41.35
Tangible Book Value	-122.5	2,209	1,974	2,207	1,364	976.6
Tangible Book Value Per Share	-0.64	11.47	10.25	11.47	7.09	5.07
Land	-	5,738	6,149	5,418	5,036	5,508
Machinery	-	9,595	9,798	8,019	7,066	7,391
Construction In Progress	-	33.3	117.3	285.4	153.9	75.5

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