Aptitude Software Group Balance Sheet

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

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	29.56	30.4	34.09	29.25	29.06
Trading Asset Securities	0.1	0.37	0.53	0.81	-
Cash & Short-Term Investments	29.66	30.77	34.62	30.06	29.06
Cash Growth	-3.60%	-11.12%	15.18%	3.42%	-35.16%
Accounts Receivable	6.61	12.09	10.32	9.67	8.81
Other Receivables	5.08	2.74	1.45	2.47	2.02
Receivables	11.68	14.83	11.77	12.14	10.83
Prepaid Expenses	1.94	1.75	1.8	1.51	1.11
Other Current Assets	0.17	0.02	0.61	0.53	-
Total Current Assets	43.46	47.37	48.79	44.23	41.01
Property, Plant & Equipment	3.58	4.02	4.48	5.1	4.26
Goodwill	46.01	46.01	46.01	46.01	46.01
Other Intangible Assets	11.97	15.41	17.74	21.12	24.5
Long-Term Deferred Tax Assets	0.85	1.25	1.38	0.42	0.12
Long-Term Deferred Charges	0.53	0.73	1.02	1.31	1.35
Total Assets	106.38	114.78	119.41	118.19	117.25
Accounts Payable	1.1	0.41	0.48	0.83	1.29
Accrued Expenses	8.23	7.84	8.65	7.55	7.68
Current Portion of Long-Term Debt	1.25	7.18	1.25	1.25	0.31
Current Portion of Leases	0.54	0.53	0.43	0.55	0.27
Current Income Taxes Payable	3.06	1.8	1.59	0.12	0.35
Current Unearned Revenue	28.23	32.23	31.48	29.56	30.91
Other Current Liabilities	0.41	0.39	0.27	0.32	0.7
Total Current Liabilities	42.82	50.37	44.14	40.18	41.52
Long-Term Debt	4.69	-	7.14	8.35	9.57
Long-Term Leases	1.85	2.42	2.59	3.2	2.78
Long-Term Deferred Tax Liabilities	2.43	3.72	4.97	5.72	5.81
Other Long-Term Liabilities	0.38	0.36	0.27	0.2	0.38
Total Liabilities	52.17	56.87	59.1	57.65	60.06
Common Stock	4.12	4.2	4.2	4.2	4.19
Additional Paid-In Capital	11.96	11.96	11.96	11.96	11.95
Retained Earnings	-2.36	-0.02	-2.35	-3.29	-3.35
Treasury Stock	-1.61	-3.81	-	-	-
Comprehensive Income & Other	42.11	45.59	46.5	47.66	44.4
Shareholders' Equity	54.21	57.92	60.31	60.54	57.19
Total Liabilities & Equity	106.38	114.78	119.41	118.19	117.25
Total Debt	8.34	10.12	11.4	13.35	12.94
Net Cash (Debt)	21.32	20.65	23.22	16.71	16.13
Net Cash Growth	3.29%	-11.07%	38.93%	3.62%	-62.47%
Net Cash Per Share	0.37	0.36	0.40	0.29	0.28
Filing Date Shares Outstanding	54.55	55.72	57.38	57.34	57.2
Total Common Shares Outstanding	55.58	56.22	57.34	57.34	57.2
Working Capital	0.64	-3	4.65	4.05	-0.51
Book Value Per Share	0.98	1.03	1.05	1.06	1.00
Tangible Book Value	-3.76	-3.5	-3.43	-6.59	-13.32
Tangible Book Value Per Share	-0.07	-0.06	-0.06	-0.11	-0.23
Machinery	6.97	6.71	6.57	5.88	4.98
Leasehold Improvements	0.31	0.31	0.41	0.62	0.62

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.