J. Smart & Co. (Contractors) PLC (LON:SMJ)

LON:SMJ Balance Sheet

Financials in millions GBP. Fiscal year is August - July.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	25.77	12.93	18.66	31.8	19.36
Short-Term Investments	0.05	0.05	0.05	0.05	0.05
Cash & Short-Term Investments	25.82	12.98	18.71	31.84	19.4
Cash Growth	98.87%	-30.59%	-41.26%	64.12%	-16.24%
Accounts Receivable	3.03	1.91	0.66	1.26	1.68
Other Receivables	0.7	1.22	1.13	0.97	1.17
Receivables	3.73	3.13	1.79	2.23	3.03
Inventory	16.41	18.71	17.76	12.45	7.53
Prepaid Expenses	-	0.51	0.87	0.23	0.2
Other Current Assets	-	14.2	-	-	-
Total Current Assets	45.95	49.53	39.12	46.76	30.16
Property, Plant & Equipment	3.03	2.74	1.67	1.21	1.25
Long-Term Investments	1.81	1.1	2.72	2.6	2.45
Long-Term Deferred Tax Assets	0.21	0.05	0.01	0.01	0.18
Other Long-Term Assets	105.19	93.08	101.39	92.87	100.92
Total Assets	158.34	146.5	147.93	146.46	136.53
Accounts Payable	4.57	1.02	1.07	0.76	0.86
Short-Term Debt	10.84	5.43	10.49	11.05	11.57
Current Portion of Leases	0	0	0	0	-
Current Income Taxes Payable	-	0.47	0.43	0.29	0.63
Current Unearned Revenue	-	0.23	0.19	0.21	0.47
Other Current Liabilities	-	2.99	1.22	1.09	1.09
Total Current Liabilities	15.41	10.15	13.4	13.4	14.62
Long-Term Leases	0.21	0.21	0.21	0.21	0.21
Long-Term Deferred Tax Liabilities	12.11	9.83	8.84	8.17	5.96
Total Liabilities	27.73	20.19	22.46	21.78	20.79
Common Stock	0.78	0.79	0.8	0.82	0.84
Retained Earnings	129.6	125.31	124.46	123.67	114.73
Comprehensive Income & Other	0.23	0.22	0.21	0.19	0.17
Shareholders' Equity	130.6	126.31	125.47	124.68	115.74
Total Liabilities & Equity	158.34	146.5	147.93	146.46	136.53
Total Debt	11.05	5.64	10.7	11.26	11.79
Net Cash (Debt)	14.77	7.34	8	20.58	7.62
Net Cash Growth	101.21%	-8.27%	-61.13%	170.18%	-40.75%
Net Cash Per Share	0.38	0.19	0.20	0.49	0.18
Filing Date Shares Outstanding	38.99	39.41	40.04	40.85	41.96
Total Common Shares Outstanding	38.99	39.41	40.04	40.85	41.96
Working Capital	30.54	39.38	25.72	33.36	15.54
Book Value Per Share	3.35	3.21	3.13	3.05	2.76
Tangible Book Value	130.6	126.31	125.47	124.68	115.74
Tangible Book Value Per Share	3.35	3.21	3.13	3.05	2.76
Land	-	0	0.01	0.01	0.01
Buildings	-	2.15	1.19	0.88	0.88
Machinery	-	4.76	5.19	5.01	4.85

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