Spectris plc (LON: SXS)

Spectris Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	292.5	138.5	228.1	167.8	222.2	213.1
Cash & Short-Term Investments	292.5	138.5	228.1	167.8	222.2	213.1
Cash Growth	36.49%	-39.28%	35.94%	-24.48%	4.27%	191.52%
Accounts Receivable	287.6	247.4	293.5	251.2	240.3	282.2
Other Receivables	12.9	49.6	48.8	41.3	34.7	39.7
Receivables	300.5	297	342.3	292.5	275	321.9
Inventory	238	231.8	263.3	187.9	168.5	197.2
Prepaid Expenses	-	27.6	28.8	29.1	22.4	17.9
Other Current Assets	4	103.8	3	10.7	180.6	20.4
Total Current Assets	835	798.7	865.5	688	868.7	770.5
Property, Plant & Equipment	196.1	194.3	220.4	211	187.1	369
Long-Term Investments	51.4	56.8	51.1	47.3	39.4	-
Goodwill	566.7	565.5	606.1	631.5	577	646.8
Other Intangible Assets	158	167.1	184.1	169.1	107.8	178.5
Long-Term Deferred Tax Assets	28.6	26.6	16.2	21.2	16.2	9
Other Long-Term Assets	10	8.7	4.6	-	-	-
Total Assets	1,846	1,818	1,948	1,768	1,796	1,974
Accounts Payable	309.1	114.9	62.8	59.7	51.6	53.1
Accrued Expenses	-	39.7	141	125.7	113.4	103.9
Short-Term Debt	-	-	0.1	-	13.1	-
Current Portion of Long-Term Debt	-	-	-	-	-	80.7
Current Portion of Leases	12.5	14.4	14.9	16.6	12.9	15.1
Current Income Taxes Payable	23.7	12.6	14.2	28.1	15.6	20.8
Current Unearned Revenue	-	10.6	98.4	77.9	59.6	73.4
Other Current Liabilities	9.2	230.6	86.6	85.7	125.8	93.8
Total Current Liabilities	354.5	422.8	418	393.7	392	440.8
Long-Term Debt	-	-	-	-	104.5	98.9
Long-Term Leases	49	48.3	50.2	49.3	26	45.4
Long-Term Unearned Revenue	-	4	3.9	3.4	9.9	2.8
Long-Term Deferred Tax Liabilities	1.3	1.3	15.6	23	5.1	12.8
Other Long-Term Liabilities	22.6	13.8	14.5	15.1	18.6	24.1
Total Liabilities	437.6	501.8	511.1	506.8	576.5	652.3
Common Stock	5.2	5.3	5.5	5.8	6	6
Additional Paid-In Capital	231.4	231.4	231.4	231.4	231.4	231.4
Retained Earnings	1,162	1,030	1,113	957.6	882.6	983.3
Comprehensive Income & Other	9.5	49.2	87	66.5	99.7	100.8
Shareholders' Equity	1,408	1,316	1,437	1,261	1,220	1,322
Total Liabilities & Equity	1,846	1,818	1,948	1,768	1,796	1,974
Total Debt	61.5	62.7	65.2	65.9	156.5	240.1
Net Cash (Debt)	231	75.8	162.9	101.9	65.7	-27
Net Cash Growth	52.07%	-53.47%	59.86%	55.10%	-	-
Net Cash Per Share	2.25	0.73	1.50	0.89	0.57	-0.23
Filing Date Shares Outstanding	100.8	101.62	104.49	110.77	116.19	115.96
Total Common Shares Outstanding	100.8	101.62	104.49	110.77	116.19	115.96
Working Capital	480.5	375.9	447.5	294.3	476.7	329.7
Book Value Per Share	13.97	12.95	13.75	11.39	10.50	11.40
Tangible Book Value	683.1	583.3	646.7	460.7	534.9	496.2
Tangible Book Value Per Share	6.78	5.74	6.19	4.16	4.60	4.28
Machinery	-	156.7	192.2	191.7	189.3	267.1
Construction In Progress	-	15.4	15.4	5.9	14.3	20.5

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