Spire Healthcare Group plc (LON:SPI)

Spire Healthcare 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	29.8	34.7	41.2	49.6	74.2	202.6
Trading Asset Securities	0.6	0.2	2.5	4	3.6	-
Cash & Short-Term Investments	30.4	34.9	43.7	53.6	77.8	202.6
Cash Growth	38.18%	-20.14%	-18.47%	-31.11%	-61.60%	90.59%
Accounts Receivable	90.6	99	99.1	89.5	73	62.9
Other Receivables	9	1.7	0.6	1.5	11.8	17.9
Receivables	99.6	100.7	99.7	91	84.8	80.8
Inventory	44.4	46.2	46.6	44.3	40.6	40.2
Prepaid Expenses	30.9	28.5	26.1	21.9	15.7	18.4
Other Current Assets	3.9	11.2	9.2	9.8	1.1	4.8
Total Current Assets	209.2	221.5	225.3	220.6	220	346.8
Property, Plant & Equipment	1,681	1,692	1,663	1,619	1,584	1,554
Long-Term Investments	14.5	14.4	12.7	7.9	5	2.3
Goodwill	419.7	419.7	411.6	411.1	345.8	334.8
Other Intangible Assets	21.8	22.6	23.3	24.7	-	-
Long-Term Accounts Receivable	4.2	4.3	4.4	-	-	-
Long-Term Deferred Charges	2.4	2.5	2.5	2.5	-	-
Other Long-Term Assets	-	-	-	2.5	4.6	-
Total Assets	2,353	2,377	2,343	2,288	2,160	2,237

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	77.2	86.1	84.9	63.9	67.2	51.7
Accrued Expenses	92.2	77.4	72.2	81.1	68.1	60.9
Current Portion of Long-Term Debt	3.4	3.1	3.6	3.4	2.9	6.4
Current Portion of Leases	106.3	107.6	101.8	98.4	92.8	86.8
Current Income Taxes Payable	-	0.1	0.1	2.3	1.5	3.1
Current Unearned Revenue	18.7	8.3	10.5	10.4	-	-
Other Current Liabilities	53.2	64.2	68.6	58.1	50.9	93.2
Total Current Liabilities	351	346.8	341.7	317.6	283.4	302.1
Long-Term Debt	364.2	364.2	363.5	361.9	321.4	421.8
Long-Term Leases	833.2	841.1	811	793.3	773.7	751
Long-Term Deferred Tax Liabilities	77.5	81.3	80.8	67.9	56.2	57.7
Other Long-Term Liabilities	-	-	-	9.6	-	-
Total Liabilities	1,626	1,633	1,597	1,550	1,435	1,533

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	4	4	4	4	4
Additional Paid-In Capital	830	830	830	830	830	826.9
Retained Earnings	-483	-463.2	-462.9	-472.8	-485.7	-496.1
Treasury Stock	-2.1	-4.2	-0.9	-0.7	-	-0.8
Comprehensive Income & Other	376.7	376.2	378.2	379.4	382.7	375.6
Total Common Equity	725.6	742.8	748.4	739.9	731	709.6
Minority Interest	1.2	0.9	-2.2	-2.1	-5.9	-4.8
Shareholders' Equity	726.8	743.7	746.2	737.8	725.1	704.8
Total Liabilities & Equity	2,353	2,377	2,343	2,288	2,160	2,237

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	1,307	1,316	1,280	1,257	1,191	1,266
Net Cash (Debt)	-1,277	-1,281	-1,236	-1,203	-1,113	-1,063
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.19	-3.16	-3.00	-2.91	-2.70	-2.65
Filing Date Shares Outstanding	401.01	400.6	402.37	403.81	404.08	400.88
Total Common Shares Outstanding	401.01	400.55	402.36	403.81	404.08	400.86
Working Capital	-141.8	-125.3	-116.4	-97	-63.4	44.7
Book Value Per Share	1.81	1.85	1.86	1.83	1.81	1.77
Tangible Book Value	284.1	300.5	313.5	304.1	385.2	374.8
Tangible Book Value Per Share	0.71	0.75	0.78	0.75	0.95	0.93
Machinery	-	480.8	456.8	487.2	455.3	480.6
Construction In Progress	-	52	40.1	25.2	30.2	10.9
Leasehold Improvements	-	243.9	224.5	203.4	180.4	177.7

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 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:

Oct 15, 2026

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