SPAR Group Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	3.26	18.22	4.49	9.35	13.47
Cash & Short-Term Investments	3.26	18.22	4.49	9.35	13.47
Cash Growth	-82.10%	305.72%	-51.94%	-30.64%	-15.65%
Accounts Receivable	27.01	24.77	43.11	63.71	54.17
Other Current Assets	1.17	3.01	28.51	7.86	4.38
Total Current Assets	31.44	46	76.11	80.92	72.03
Net Property, Plant & Equipment	8.46	2.65	4.65	4.23	4.71
Other Intangible Assets	0.71	0.84	1.18	2.04	2.3
Goodwill	0.86	0.86	1.29	1.71	4.17
Other Long-Term Assets	2.6	6.09	7.05	5.7	5.82
Total Assets	44.06	56.43	90.28	94.6	89.02
Accounts Payable	9.34	8.77	4.82	10.59	8.94
Accrued Expenses	5.58	3.53	4.71	20.26	22.03
Short-Term Debt	20.44	16.08	17.53	17.98	11.04
Current Portion of Long-Term Debt	0.5	0.5	-	-	-
Current Portion of Leases	0.64	0.28	0.95	0.36	1.02
Unearned Revenue	1.22	0.89	1.91	2.4	3.9
Other Current Liabilities	-	-	18.66	2.96	3.27
Total Current Liabilities	37.72	30.05	48.57	54.56	50.21
Long-Term Debt	1.28	1.72	0.31	1.38	0.7
Long-Term Leases	4.4	0.35	0.99	0.61	0.76
Other Long-Term Liabilities	0.03	-	0.17	-	-
Total Long-Term Liabilities	5.71	2.08	1.47	1.98	1.46
Total Liabilities	43.44	32.13	50.04	56.54	51.67
Preferred Stock	-	-	0.01	0.01	-
Common Stock	0.24	0.23	0.23	0.23	0.21
Treasury Stock	-1.05	-2.08	-0.29	-0.29	-0.1
Additional Paid-in Capital	19.75	19.89	21	20.71	17.23
Accumulated Other Comprehensive Income	-1.15	-1.2	-3.34	-4.94	-5.03
Retained Earnings	-17.17	7.46	10.61	6.71	7.44
Total Common Shareholders' Equity	0.62	24.31	28.23	22.43	19.75
Minority Interest	-	-	12.02	15.63	17.6
Shareholders' Equity	0.62	24.31	40.25	38.06	37.35
Total Liabilities & Equity	44.06	56.43	90.28	94.6	89.02
Total Debt	27.26	18.93	19.77	20.33	13.52
Net Cash (Debt)	-24	-0.71	-15.28	-10.98	-0.05
Net Cash Per Share	-1.02	-0.03	-0.63	-0.50	-0.00
Book Value	0.62	24.31	28.23	22.43	19.75
Book Value Per Share	0.03	1.03	1.15	1.01	0.93
Tangible Book Value	-0.94	22.61	25.75	18.68	13.29
Tangible Book Value Per Share	-0.04	0.96	1.05	0.84	0.63

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q