SPNS Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	82.2	163.69	126.72	160.29	190.24	152.56
Short-Term Investments	-	52.5	75.4	20	20	30
Cash & Short-Term Investments	82.2	216.19	202.12	180.29	210.24	182.56
Cash Growth	-55.79%	6.96%	12.11%	-14.25%	15.16%	175.38%
Accounts Receivable	138.19	99.6	90.27	93.38	76.26	65.41
Other Receivables	31.36	19.35	22.51	11.53	13.65	19.39
Receivables	169.55	118.95	112.79	104.91	89.91	84.8
Other Current Assets	-	-	-	0.11	0.19	-
Total Current Assets	251.75	335.14	314.9	285.31	300.35	267.36
Property, Plant & Equipment	31.47	31.4	36.22	45.71	58.12	71.36
Goodwill	-	251.53	256.31	252.23	261.14	264.28
Other Intangible Assets	430.9	50.94	61.04	67.43	82.14	99.32
Long-Term Accounts Receivable	-	4.67	3.99	1.9	1.64	0.77
Long-Term Deferred Tax Assets	-	13.06	11.05	9.42	3.12	1.87
Other Long-Term Assets	29.57	4.96	6.11	6.35	8.48	9.2
Total Assets	743.69	691.71	689.62	668.34	714.99	714.16
Accounts Payable	13.22	8.41	6.29	9.42	5.01	5.39
Accrued Expenses	91.65	74.13	76.61	76.96	76.45	74.41
Current Portion of Long-Term Debt	19.81	19.8	19.8	19.8	19.8	19.8
Current Portion of Leases	6.35	6.44	6.62	9.06	10.83	9.92
Current Unearned Revenue	34.99	37.54	38.54	30.72	39.61	34.55
Other Current Liabilities	-	3.26	1.26	-	-	0.71
Total Current Liabilities	166.02	149.58	149.12	145.96	151.7	144.78
Long-Term Debt	-	19.79	39.54	59.28	78.99	98.68
Long-Term Leases	17.38	17.72	21.08	28.43	38.75	48.77
Long-Term Unearned Revenue	-	-	-	-	0.3	0.52
Long-Term Deferred Tax Liabilities	12.31	6.9	10.82	11.36	15.36	16.01
Other Long-Term Liabilities	20.8	18.09	19.11	20.38	21.08	21.19
Total Liabilities	216.5	212.08	239.68	265.4	306.17	329.95
Common Stock	513.47	0.76	0.76	0.76	0.76	0.75
Additional Paid-In Capital	-	354.98	353.32	344.73	340.84	334.69
Retained Earnings	-	160.23	119.88	85.58	71.56	44.64
Treasury Stock	-	-9.42	-9.42	-9.42	-9.42	-9.42
Comprehensive Income & Other	-	-26.92	-17.26	-21.14	2.82	11.03
Total Common Equity	513.47	479.63	447.27	400.5	406.55	381.69
Minority Interest	13.72	-	2.68	2.44	2.27	2.52
Shareholders' Equity	527.19	479.63	449.95	402.94	408.82	384.21
Total Liabilities & Equity	743.69	691.71	689.62	668.34	714.99	714.16
Total Debt	43.54	63.75	87.05	116.57	148.36	177.17
Net Cash (Debt)	38.67	152.44	115.07	63.72	61.88	5.39
Net Cash Growth	-68.56%	32.48%	80.59%	2.97%	1047.68%	-
Net Cash Per Share	0.69	2.71	2.07	1.15	1.11	0.10
Filing Date Shares Outstanding	55.93	55.89	55.74	55.16	55.08	54.68
Total Common Shares Outstanding	55.93	55.89	55.73	55.14	55.07	54.66
Working Capital	85.74	185.56	165.78	139.35	148.65	122.58
Book Value Per Share	9.18	8.58	8.03	7.26	7.38	6.98
Tangible Book Value	82.57	177.16	129.92	80.84	63.27	18.09
Tangible Book Value Per Share	1.48	3.17	2.33	1.47	1.15	0.33
Buildings	-	-	-	8.19	9.21	10.48
Machinery	-	42.27	41.73	48.36	54.5	53.86
Leasehold Improvements	-	8.59	9.04	-	-	-

Updated Nov 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q