CLS Holdings 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
Property, Plant & Equipment	1,611	1,719	1,892	2,335	2,288
Cash & Equivalents	49.4	60.5	70.6	113.9	167.4
Accounts Receivable	2.6	4.2	8.8	5.3	8.8
Other Receivables	7.6	7.3	6.5	7.8	6.9
Investment In Debt and Equity Securities	1.3	1.3	5	11.2	7
Other Intangible Assets	2.6	2.7	2.9	2.8	3.1
Other Current Assets	95.8	136.8	174.8	23	46.6
Deferred Long-Term Tax Assets	-	-	-	2.8	2.6
Other Long-Term Assets	-	-	-	-	7.7
Total Assets	1,771	1,932	2,161	2,501	2,539
Current Portion of Long-Term Debt	198	372.4	193.9	173.4	169.1
Long-Term Debt	703.9	626.8	876.7	932.5	862.6
Long-Term Leases	3.4	3.3	3.5	3.6	3.4
Accounts Payable	3.1	5.2	4.1	4.6	3
Accrued Expenses	24.6	31.3	27.6	26.5	22.7
Current Income Taxes Payable	-	0.9	0.3	2	4.5
Current Unearned Revenue	12.7	14.5	20.5	13	19.8
Other Current Liabilities	17.2	14.7	16.4	14.5	12.8
Long-Term Deferred Tax Liabilities	65.4	78.1	88.7	110.5	109.9
Other Long-Term Liabilities	0.3	0.4	-	-	-
Total Liabilities	1,029	1,148	1,232	1,281	1,208
Common Stock	9.9	9.9	9.9	9.9	10.2
Additional Paid-In Capital	83.1	83.1	83.1	83.1	83.1
Retained Earnings	537	603.2	728.4	1,011	1,148
Comprehensive Income & Other	112.1	88	107.8	116.5	89.5
Total Common Equity	742.1	784.2	929.2	1,221	1,331
Shareholders' Equity	742.1	784.2	929.2	1,221	1,331
Total Liabilities & Equity	1,771	1,932	2,161	2,501	2,539
Total Debt	905.3	1,003	1,074	1,110	1,035
Net Cash (Debt)	-855.9	-942	-1,004	-995.6	-867.7
Net Cash Per Share	-2.15	-2.37	-2.53	-2.46	-2.13
Filing Date Shares Outstanding	398.11	398.11	397.41	397.21	407.4
Total Common Shares Outstanding	398.11	397.41	397.41	397.21	407.4
Book Value Per Share	1.86	1.97	2.34	3.07	3.27
Tangible Book Value	739.5	781.5	926.3	1,218	1,328
Tangible Book Value Per Share	1.86	1.97	2.33	3.07	3.26
Land	-	-	-	-	3.2
Buildings	29.3	31.4	30.2	26.7	25

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