Aptitude Software Group plc (LON:APTD)

Aptitude Software Group Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	21.08	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	21.08	29.66	30.77	34.62	30.06	29.06
Cash Growth	-11.00%	-3.60%	-11.12%	15.18%	3.42%	-35.16%
Accounts Receivable	11.1	6.61	12.09	10.32	9.67	8.81
Other Receivables	1.65	5.08	2.74	1.45	2.47	2.02
Receivables	12.75	11.68	14.83	11.77	12.14	10.83
Prepaid Expenses	2.09	1.94	1.75	1.8	1.51	1.11
Other Current Assets	0.14	0.17	0.02	0.61	0.53	-
Total Current Assets	36.06	43.46	47.37	48.79	44.23	41.01
Property, Plant & Equipment	3.21	3.58	4.02	4.48	5.1	4.26
Goodwill	46.01	46.01	46.01	46.01	46.01	46.01
Other Intangible Assets	10.14	11.97	15.41	17.74	21.12	24.5
Long-Term Deferred Tax Assets	0.87	0.85	1.25	1.38	0.42	0.12
Long-Term Deferred Charges	0.54	0.53	0.73	1.02	1.31	1.35
Total Assets	96.81	106.38	114.78	119.41	118.19	117.25

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1.14	1.1	0.41	0.48	0.83	1.29
Accrued Expenses	7.18	8.23	7.84	8.65	7.55	7.68
Current Portion of Long-Term Debt	1.25	1.25	7.18	1.25	1.25	0.31
Current Portion of Leases	0.65	0.54	0.53	0.43	0.55	0.27
Current Income Taxes Payable	0.4	3.06	1.8	1.59	0.12	0.35
Current Unearned Revenue	26.94	28.23	32.23	31.48	29.56	30.91
Other Current Liabilities	0.2	0.41	0.39	0.27	0.32	0.7
Total Current Liabilities	37.76	42.82	50.37	44.14	40.18	41.52
Long-Term Debt	4.08	4.69	-	7.14	8.35	9.57
Long-Term Leases	1.6	1.85	2.42	2.59	3.2	2.78
Long-Term Deferred Tax Liabilities	2.39	2.43	3.72	4.97	5.72	5.81
Other Long-Term Liabilities	0.56	0.38	0.36	0.27	0.2	0.38
Total Liabilities	46.38	52.17	56.87	59.1	57.65	60.06

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4.05	4.12	4.2	4.2	4.2	4.19
Additional Paid-In Capital	11.96	11.96	11.96	11.96	11.96	11.95
Retained Earnings	-5.87	-2.36	-0.02	-2.35	-3.29	-3.35
Treasury Stock	-1.85	-1.61	-3.81	-	-	-
Comprehensive Income & Other	42.14	42.11	45.59	46.5	47.66	44.4
Shareholders' Equity	50.43	54.21	57.92	60.31	60.54	57.19
Total Liabilities & Equity	96.81	106.38	114.78	119.41	118.19	117.25

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	7.57	8.34	10.12	11.4	13.35	12.94
Net Cash (Debt)	13.51	21.32	20.65	23.22	16.71	16.13
Net Cash Growth	-6.66%	3.29%	-11.07%	38.93%	3.62%	-62.47%
Net Cash Per Share	0.24	0.37	0.36	0.40	0.29	0.28
Filing Date Shares Outstanding	57.27	54.55	55.72	57.38	57.34	57.2
Total Common Shares Outstanding	57.27	55.58	56.22	57.34	57.34	57.2
Working Capital	-1.7	0.64	-3	4.65	4.05	-0.51
Book Value Per Share	0.88	0.98	1.03	1.05	1.06	1.00
Tangible Book Value	-5.71	-3.76	-3.5	-3.43	-6.59	-13.32
Tangible Book Value Per Share	-0.10	-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

Data Source: S&P Global Market Intelligence Last updated: Sep 16, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 23, 2026

Data Sources Report a data error