Empiric Student Property Plc (LON:ESP)

Empiric Student Property Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Property, Plant & Equipment	1,155	1,127	1,078	1,068	997.3	1,005
Cash & Equivalents	38.4	75.4	40.5	55.8	37.1	33.93
Accounts Receivable	5.4	2.9	1.4	1.4	2.5	2.54
Other Receivables	-	1.8	1.8	2.4	2.4	7.81
Other Intangible Assets	2.9	5.5	3.1	1.9	1.3	1.05
Other Current Assets	7.9	14.4	25.8	16.9	28.8	4.16
Total Assets	1,210	1,227	1,150	1,147	1,069	1,055
Current Portion of Long-Term Debt	-	-	56.5	-	44.7	-
Current Portion of Leases	0.1	0.2	0.1	0.1	0.1	-
Long-Term Debt	370.2	370.4	300.2	386.5	326.2	385.27
Long-Term Leases	0.9	0.8	1	1.2	0.9	-
Accounts Payable	18	0.8	1.3	1.9	5.1	3.41
Accrued Expenses	-	14.3	17.9	17.5	12.8	10.32
Current Unearned Revenue	12.9	34.8	34.9	33.1	29.9	20.68
Other Current Liabilities	-	4.1	4.2	5.4	2.1	1.8
Total Liabilities	402.1	425.4	416.1	445.7	421.8	421.47
Common Stock	6.6	6.6	6	6	6	6.03
Additional Paid-In Capital	54.1	54.1	0.3	0.3	0.3	0.26
Retained Earnings	357.9	338.5	303.8	249.8	181.4	151.95
Comprehensive Income & Other	388.8	402.1	424.1	444.7	459.9	475.04
Shareholders' Equity	807.4	801.3	734.2	700.8	647.6	633.28
Total Liabilities & Equity	1,210	1,227	1,150	1,147	1,069	1,055
Total Debt	371.2	371.4	357.8	387.8	371.9	385.27
Net Cash (Debt)	-332.8	-296	-317.3	-332	-334.8	-351.34
Net Cash Per Share	-0.51	-0.48	-0.52	-0.55	-0.55	-0.58
Filing Date Shares Outstanding	664	664	603.44	603.35	603.2	603.16
Total Common Shares Outstanding	664	664	603.44	603.35	603.2	603.16
Book Value Per Share	1.22	1.21	1.22	1.16	1.07	1.05
Tangible Book Value	804.5	795.8	731.1	698.9	646.3	632.22
Tangible Book Value Per Share	1.21	1.20	1.21	1.16	1.07	1.05
Construction In Progress	-	6	3	3.3	28.7	23.75

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