CEPS PLC (AIM:CEPS)

CEPS PLC Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.55	0.68	0.92	1.28	2.08	2.33
Cash & Short-Term Investments	1.55	0.68	0.92	1.28	2.08	2.33
Cash Growth	-9.40%	-26.09%	-28.66%	-38.30%	-10.76%	19.10%
Accounts Receivable	5.4	3.77	3.83	3.13	2.7	1.42
Other Receivables	-	0.13	0.48	0.44	0.03	0.08
Receivables	5.4	3.9	4.31	3.57	2.72	1.5
Inventory	2.07	2.35	2.39	2.14	1.61	1.44
Prepaid Expenses	-	0.59	0.53	0.43	0.31	0.39
Total Current Assets	9.02	7.51	8.14	7.43	6.73	5.66
Property, Plant & Equipment	2.78	2.69	3	2.37	1.99	1.61
Long-Term Investments	-	-	-	-	0.07	-
Goodwill	-	10.8	10.77	10.77	10.09	9.12
Other Intangible Assets	13.09	0.8	0.84	0.96	0.64	0.09
Total Assets	24.88	21.8	22.75	21.52	19.51	16.47
Accounts Payable	4.7	1.42	1.44	1.31	1.16	1.09
Accrued Expenses	-	0.95	0.97	0.83	0.53	0.8
Short-Term Debt	-	0.62	1.08	0.58	0.55	-
Current Portion of Long-Term Debt	3.22	2.81	1.1	0.91	1.21	3.86
Current Portion of Leases	0.56	0.51	0.45	0.31	0.26	0.25
Current Income Taxes Payable	1.74	1.6	1.4	1.45	0.98	1.01
Current Unearned Revenue	-	1.19	0.89	0.69	1.04	0.84
Other Current Liabilities	-	0.22	0.38	0.5	0.41	0.18
Total Current Liabilities	10.23	9.33	7.71	6.57	6.14	8.03
Long-Term Debt	6.98	5.28	6.89	8.37	8.44	6.42
Long-Term Leases	1.45	1.44	1.72	1.52	1.1	0.89
Long-Term Deferred Tax Liabilities	0.33	0.31	0.37	0.34	0.26	0.05
Other Long-Term Liabilities	0.63	0.48	0.46	0.21	0.05	-
Total Liabilities	19.61	16.84	17.15	17.01	15.97	15.38
Common Stock	0.06	0.06	2.1	2.1	2.1	1.7
Additional Paid-In Capital	-	-	7.02	7.02	7.02	5.84
Retained Earnings	2.79	2.75	-6.93	-7.53	-8.04	-8.4
Total Common Equity	2.85	2.82	2.19	1.59	1.08	-0.86
Minority Interest	2.42	2.15	3.41	2.92	2.47	1.95
Shareholders' Equity	5.27	4.97	5.59	4.52	3.54	1.09
Total Liabilities & Equity	24.88	21.8	22.75	21.52	19.51	16.47
Total Debt	12.21	10.65	11.24	11.69	11.55	11.41
Net Cash (Debt)	-10.66	-9.97	-10.32	-10.41	-9.47	-9.08
Net Cash Per Share	-0.51	-0.47	-0.49	-0.50	-0.52	-0.53
Filing Date Shares Outstanding	21	21	21	21	21	17
Total Common Shares Outstanding	21	21	21	21	21	17
Working Capital	-1.21	-1.82	0.43	0.86	0.59	-2.37
Book Value Per Share	0.14	0.13	0.10	0.08	0.05	-0.05
Tangible Book Value	-10.23	-8.79	-9.42	-10.14	-9.65	-10.07
Tangible Book Value Per Share	-0.49	-0.42	-0.45	-0.48	-0.46	-0.59
Machinery	-	1.07	0.92	0.89	0.79	0.62
Leasehold Improvements	-	0.51	0.51	0.49	0.49	0.48

Source: S&P Global Market Intelligence. Standard template. Financial Sources.