Hargreaves Services Plc (AIM:HSP)

Hargreaves Services Balance Sheet

Financials in millions GBP. Fiscal year is June - May.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May 31, 2025	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021
Cash & Equivalents	23.3	22.7	21.86	13.77	28.3
Cash & Short-Term Investments	23.3	22.7	21.86	13.77	28.3
Cash Growth	2.66%	3.85%	58.71%	-51.34%	53.00%
Accounts Receivable	94.91	31.33	26.74	34.46	34.79
Other Receivables	2.5	1.57	5.84	7.43	0.63
Receivables	97.41	60.81	59.81	80.79	63.28
Inventory	47.52	49.33	39.3	30.48	27.17
Prepaid Expenses	-	16.52	16.91	14.54	16.76
Other Current Assets	-	-	-	-	0
Total Current Assets	168.23	149.36	137.88	139.58	135.51
Property, Plant & Equipment	54.18	50.09	50.68	32	27.58
Long-Term Investments	59.85	61.99	74.28	55.1	31.19
Goodwill	-	4.82	4.82	4.82	4.82
Other Intangible Assets	5.86	1.22	0.86	-	-
Long-Term Accounts Receivable	-	4	-	4.22	-
Long-Term Deferred Tax Assets	12.12	11.32	14.75	11.06	10.08
Other Long-Term Assets	15.86	16.09	22.55	18.68	10.52
Total Assets	316.1	298.89	305.83	265.46	219.71
Accounts Payable	45.81	12.2	11.72	10.54	12.06
Accrued Expenses	-	0.03	0.03	0.56	0.58
Current Portion of Leases	15.2	18.27	15.51	7.33	3.18
Current Income Taxes Payable	-	1.47	0.15	0.11	-
Current Unearned Revenue	-	5.27	1.44	3.96	2.16
Other Current Liabilities	14.04	35.41	44.71	45.1	42.9
Total Current Liabilities	75.06	72.64	73.56	67.6	60.87
Long-Term Leases	17.58	15.88	20.84	11.05	8.59
Long-Term Deferred Tax Liabilities	4.35	-	3.42	1.92	-
Other Long-Term Liabilities	22.03	15.29	4.12	2.34	3.09
Total Liabilities	121.9	106.8	104.84	85.61	75.41
Common Stock	3.31	3.28	3.25	3.25	3.23
Additional Paid-In Capital	74.01	73.99	73.97	73.97	73.96
Retained Earnings	114.05	110.51	119.14	99.49	64.44
Comprehensive Income & Other	3.12	4.59	4.84	3.35	2.68
Total Common Equity	194.48	192.37	201.2	180.07	144.31
Minority Interest	-0.29	-0.27	-0.21	-0.22	-0.01
Shareholders' Equity	194.2	192.1	200.99	179.85	144.3
Total Liabilities & Equity	316.1	298.89	305.83	265.46	219.71
Total Debt	32.78	34.15	36.35	18.37	11.77
Net Cash (Debt)	-9.48	-11.45	-14.49	-4.6	16.54
Net Cash Per Share	-0.28	-0.35	-0.44	-0.14	0.50
Filing Date Shares Outstanding	33.24	32.81	32.55	32.53	32.31
Total Common Shares Outstanding	33.24	32.81	32.53	32.53	32.31
Working Capital	93.18	76.71	64.33	71.97	74.64
Book Value Per Share	5.85	5.86	6.19	5.54	4.47
Tangible Book Value	188.63	186.32	195.52	175.25	139.48
Tangible Book Value Per Share	5.67	5.68	6.01	5.39	4.32
Land	-	11.3	12.65	11.3	11.84
Machinery	-	22.12	20.96	26.78	28.78

Updated Jan 29, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.