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

SMJ Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jul 31, 2024	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021	Jul 31, 2020
Cash & Equivalents	12.93	12.93	18.66	31.8	19.36	23.12
Short-Term Investments	0.05	0.05	0.05	0.05	0.05	0.05
Cash & Short-Term Investments	12.98	12.98	18.71	31.84	19.4	23.17
Cash Growth	-30.59%	-30.59%	-41.26%	64.12%	-16.24%	-10.02%
Accounts Receivable	3.38	3.38	0.66	1.26	1.68	1.32
Other Receivables	0.26	0.26	1.13	0.97	1.17	1.69
Receivables	3.63	3.63	1.79	2.23	3.03	3.19
Inventory	18.71	18.71	17.76	12.45	7.53	6.18
Prepaid Expenses	-	-	0.87	0.23	0.2	0.2
Other Current Assets	14.2	14.2	-	-	-	-
Total Current Assets	49.53	49.53	39.12	46.76	30.16	32.73
Property, Plant & Equipment	2.74	2.74	1.67	1.21	1.25	1.27
Long-Term Investments	1.1	1.1	2.72	2.6	2.45	1.79
Long-Term Deferred Tax Assets	0.05	0.05	0.01	0.01	0.18	0.31
Other Long-Term Assets	93.08	93.08	101.39	92.87	100.92	78.63
Total Assets	146.5	146.5	147.93	146.46	136.53	114.98
Accounts Payable	4.71	4.71	1.07	0.76	0.86	0.8
Short-Term Debt	5.43	5.43	10.49	11.05	11.57	10.1
Current Portion of Leases	-	-	0	0	-	-
Current Income Taxes Payable	-	-	0.43	0.29	0.63	0.24
Current Unearned Revenue	-	-	0.19	0.21	0.47	-
Other Current Liabilities	0	0	1.22	1.09	1.09	2.03
Total Current Liabilities	10.15	10.15	13.4	13.4	14.62	13.18
Long-Term Leases	0.21	0.21	0.21	0.21	0.21	0.21
Long-Term Deferred Tax Liabilities	9.83	9.83	8.84	8.17	5.96	1.27
Other Long-Term Liabilities	-0	-0	-	-	-	-
Total Liabilities	20.19	20.19	22.46	21.78	20.79	15.72
Common Stock	0.79	0.79	0.8	0.82	0.84	0.85
Retained Earnings	125.31	125.31	124.46	123.67	114.73	98.25
Comprehensive Income & Other	0.22	0.22	0.21	0.19	0.17	0.16
Shareholders' Equity	126.31	126.31	125.47	124.68	115.74	99.26
Total Liabilities & Equity	146.5	146.5	147.93	146.46	136.53	114.98
Total Debt	5.64	5.64	10.7	11.26	11.79	10.31
Net Cash (Debt)	7.34	7.34	8	20.58	7.62	12.86
Net Cash Growth	-8.27%	-8.27%	-61.13%	170.18%	-40.75%	-0.23%
Net Cash Per Share	0.19	0.19	0.20	0.49	0.18	0.30
Filing Date Shares Outstanding	39.54	39.54	40.04	40.85	41.96	42.61
Total Common Shares Outstanding	39.54	39.54	40.04	40.85	41.96	42.61
Working Capital	39.38	39.38	25.72	33.36	15.54	19.56
Book Value Per Share	3.19	3.19	3.13	3.05	2.76	2.33
Tangible Book Value	126.31	126.31	125.47	124.68	115.74	99.26
Tangible Book Value Per Share	3.19	3.19	3.13	3.05	2.76	2.33
Land	-	-	0.01	0.01	0.01	0.01
Buildings	-	-	1.19	0.88	0.88	0.88
Machinery	-	-	5.19	5.01	4.85	4.86

Source: S&P Capital IQ. Standard template. Financial Sources.