Aptitude Software Group plc (LON: APTD)

Aptitude Software Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	24.36	34.09	29.25	29.06	44.82	32.97
Trading Asset Securities	-	0.53	0.81	-	-	-
Cash & Short-Term Investments	24.36	34.62	30.06	29.06	44.82	32.97
Cash Growth	-0.60%	15.18%	3.42%	-35.16%	35.97%	12.76%
Accounts Receivable	15.01	10.32	9.67	8.81	5.88	7.2
Other Receivables	0.6	1.45	2.47	2.02	2.27	2.82
Receivables	15.61	11.77	12.14	10.83	8.15	10.02
Prepaid Expenses	3.16	1.8	1.51	1.11	0.79	0.8
Other Current Assets	0.57	0.61	0.53	-	0.06	0
Total Current Assets	43.7	48.79	44.23	41.01	53.83	43.78
Property, Plant & Equipment	4.03	4.48	5.1	4.26	2.39	3.21
Goodwill	46.01	46.01	46.01	46.01	23.79	23.79
Other Intangible Assets	16.05	17.74	21.12	24.5	5.64	6.49
Long-Term Deferred Tax Assets	1.38	1.38	0.42	0.12	0.45	1.2
Long-Term Deferred Charges	0.93	1.02	1.31	1.35	1.47	1.75
Other Long-Term Assets	-	-	-	-	0.64	0.94
Total Assets	112.09	119.41	118.19	117.25	88.21	81.15
Accounts Payable	2.61	0.48	0.83	1.29	0.6	1.51
Accrued Expenses	7.84	8.65	7.55	7.68	7.18	5.68
Current Portion of Long-Term Debt	1.25	1.25	1.25	0.31	-	-
Current Portion of Leases	0.43	0.43	0.55	0.27	0.88	0.84
Current Income Taxes Payable	-	1.59	0.12	0.35	0.25	0.49
Current Unearned Revenue	27.06	31.48	29.56	30.91	25.7	22.84
Other Current Liabilities	0.17	0.27	0.32	0.7	0.3	0.25
Total Current Liabilities	39.36	44.14	40.18	41.52	34.91	31.6
Long-Term Debt	6.54	7.14	8.35	9.57	-	-
Long-Term Leases	2.37	2.59	3.2	2.78	0.97	1.29
Long-Term Deferred Tax Liabilities	4.82	4.97	5.72	5.81	1.24	1.5
Other Long-Term Liabilities	0.28	0.27	0.2	0.38	0.44	0.34
Total Liabilities	53.37	59.1	57.65	60.06	37.56	34.73
Common Stock	4.2	4.2	4.2	4.19	4.14	4.13
Additional Paid-In Capital	11.96	11.96	11.96	11.95	7.83	7.66
Retained Earnings	-2.25	-2.35	-3.29	-3.35	-6.17	-11.15
Comprehensive Income & Other	44.81	46.5	47.66	44.4	44.84	45.79
Shareholders' Equity	58.72	60.31	60.54	57.19	50.65	46.42
Total Liabilities & Equity	112.09	119.41	118.19	117.25	88.21	81.15
Total Debt	10.6	11.4	13.35	12.94	1.85	2.12
Net Cash (Debt)	13.76	23.22	16.71	16.13	42.97	30.84
Net Cash Growth	13.02%	38.93%	3.61%	-62.47%	39.32%	77.04%
Net Cash Per Share	0.24	0.40	0.29	0.28	0.75	0.50
Filing Date Shares Outstanding	57.34	57.38	57.34	57.2	56.44	56.22
Total Common Shares Outstanding	57.34	57.34	57.34	57.2	56.43	56.22
Working Capital	4.34	4.65	4.05	-0.51	18.91	12.18
Book Value Per Share	1.02	1.05	1.06	1.00	0.90	0.83
Tangible Book Value	-3.33	-3.43	-6.59	-13.32	21.22	16.15
Tangible Book Value Per Share	-0.06	-0.06	-0.11	-0.23	0.38	0.29
Machinery	-	6.57	5.88	4.98	5.4	5.59
Leasehold Improvements	-	0.41	0.62	0.62	0.42	0.44

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