Aptitude Software Group 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
Cash & Equivalents	23.69	30.4	34.09	29.25	29.06	44.82
Trading Asset Securities	-	0.37	0.53	0.81	-	-
Cash & Short-Term Investments	23.69	30.77	34.62	30.06	29.06	44.82
Cash Growth	-2.77%	-11.12%	15.18%	3.42%	-35.16%	35.97%
Accounts Receivable	9.81	12.09	10.32	9.67	8.81	5.88
Other Receivables	1.73	2.74	1.45	2.47	2.02	2.27
Receivables	11.55	14.83	11.77	12.14	10.83	8.15
Prepaid Expenses	1.92	1.75	1.8	1.51	1.11	0.79
Other Current Assets	0.49	0.02	0.61	0.53	-	0.06
Total Current Assets	37.64	47.37	48.79	44.23	41.01	53.83
Property, Plant & Equipment	3.63	4.02	4.48	5.1	4.26	2.39
Goodwill	46.01	46.01	46.01	46.01	46.01	23.79
Other Intangible Assets	13.58	15.41	17.74	21.12	24.5	5.64
Long-Term Deferred Tax Assets	1.25	1.25	1.38	0.42	0.12	0.45
Long-Term Deferred Charges	0.74	0.73	1.02	1.31	1.35	1.47
Other Long-Term Assets	-	-	-	-	-	0.64
Total Assets	102.85	114.78	119.41	118.19	117.25	88.21
Accounts Payable	0.12	0.41	0.48	0.83	1.29	0.6
Accrued Expenses	7.37	7.84	8.65	7.55	7.68	7.18
Current Portion of Long-Term Debt	6.56	7.18	1.25	1.25	0.31	-
Current Portion of Leases	0.53	0.53	0.43	0.55	0.27	0.88
Current Income Taxes Payable	0.32	1.8	1.59	0.12	0.35	0.25
Current Unearned Revenue	26.53	32.23	31.48	29.56	30.91	25.7
Other Current Liabilities	0.2	0.39	0.27	0.32	0.7	0.3
Total Current Liabilities	41.63	50.37	44.14	40.18	41.52	34.91
Long-Term Debt	-	-	7.14	8.35	9.57	-
Long-Term Leases	2.13	2.42	2.59	3.2	2.78	0.97
Long-Term Deferred Tax Liabilities	3.83	3.72	4.97	5.72	5.81	1.24
Other Long-Term Liabilities	0.37	0.36	0.27	0.2	0.38	0.44
Total Liabilities	47.96	56.87	59.1	57.65	60.06	37.56
Common Stock	4.2	4.2	4.2	4.2	4.19	4.14
Additional Paid-In Capital	11.96	11.96	11.96	11.96	11.95	7.83
Retained Earnings	-0.46	-0.02	-2.35	-3.29	-3.35	-6.17
Treasury Stock	-6.06	-3.81	-	-	-	-
Comprehensive Income & Other	45.25	45.59	46.5	47.66	44.4	44.84
Shareholders' Equity	54.89	57.92	60.31	60.54	57.19	50.65
Total Liabilities & Equity	102.85	114.78	119.41	118.19	117.25	88.21
Total Debt	9.22	10.12	11.4	13.35	12.94	1.85
Net Cash (Debt)	14.47	20.65	23.22	16.71	16.13	42.97
Net Cash Growth	5.14%	-11.07%	38.93%	3.62%	-62.47%	39.32%
Net Cash Per Share	0.25	0.36	0.40	0.29	0.28	0.75
Filing Date Shares Outstanding	57.34	55.72	57.38	57.34	57.2	56.44
Total Common Shares Outstanding	57.34	56.22	57.34	57.34	57.2	56.43
Working Capital	-3.98	-3	4.65	4.05	-0.51	18.91
Book Value Per Share	0.96	1.03	1.05	1.06	1.00	0.90
Tangible Book Value	-4.7	-3.5	-3.43	-6.59	-13.32	21.22
Tangible Book Value Per Share	-0.08	-0.06	-0.06	-0.11	-0.23	0.38
Machinery	-	6.71	6.57	5.88	4.98	5.4
Leasehold Improvements	-	0.31	0.41	0.62	0.62	0.42

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.