Aferian Plc (AIM:AFRN)

Aferian Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Nov 30, 2024	Nov 30, 2023	Nov 30, 2022	Nov 30, 2021	Nov 30, 2020
Cash & Equivalents	2.27	5.77	11.52	14.18	9.48
Cash & Short-Term Investments	2.27	5.77	11.52	14.18	9.48
Cash Growth	-60.68%	-49.92%	-18.74%	49.66%	10.03%
Accounts Receivable	4.38	7.34	17.82	20.8	13.28
Other Receivables	0.94	1.65	1.05	0.71	0.61
Receivables	5.32	8.99	18.87	21.51	13.88
Inventory	2.43	5.1	9.22	2.56	2.96
Prepaid Expenses	0.26	0.99	1.63	0.54	0.78
Total Current Assets	10.28	20.86	41.25	38.79	27.1
Property, Plant & Equipment	1.11	1.36	2.77	2.54	3.14
Goodwill	11.03	11.34	56.29	69.53	68.24
Other Intangible Assets	6.72	8.87	13.72	16.89	17.07
Long-Term Deferred Tax Assets	-	0.35	-	-	-
Long-Term Deferred Charges	5.52	9.06	11.01	9.45	6.77
Other Long-Term Assets	0.18	0.18	0.18	0.24	0.22
Total Assets	34.84	52.02	125.22	137.43	122.52
Accounts Payable	4.52	7.14	23.27	14.42	11.28
Accrued Expenses	3.77	5.89	7.06	9.75	7.02
Short-Term Debt	13.08	10.61	7.53	0.04	0.13
Current Portion of Leases	0.43	0.63	1.12	1	1.19
Current Income Taxes Payable	0.27	0.36	0.51	0.77	1.46
Current Unearned Revenue	1.99	2.34	2.29	2.26	1.61
Other Current Liabilities	0.03	0.15	0.92	1.35	4.94
Total Current Liabilities	24.08	27.12	42.69	29.59	27.64
Long-Term Debt	1.91	1.5	-	-	-
Long-Term Leases	0.62	0.5	1.18	0.97	1.52
Long-Term Deferred Tax Liabilities	0.59	0.5	1.11	1.07	3.95
Other Long-Term Liabilities	0.13	0.11	1.36	1.84	1.4
Total Liabilities	27.33	29.72	46.34	33.46	34.51
Common Stock	1.82	1.82	1.49	1.48	1.37
Additional Paid-In Capital	43.43	43.43	39.77	39.25	35.91
Retained Earnings	-73.59	-59.64	3.59	23.86	23.48
Comprehensive Income & Other	35.85	36.69	34.04	39.37	27.06
Total Common Equity	7.52	22.3	78.88	103.96	87.81
Minority Interest	-	-	-	-	0.2
Shareholders' Equity	7.52	22.3	78.88	103.96	88.01
Total Liabilities & Equity	34.84	52.02	125.22	137.43	122.52
Total Debt	16.04	13.23	9.83	2	2.84
Net Cash (Debt)	-13.77	-7.46	1.7	12.18	6.64
Net Cash Growth	-	-	-86.08%	83.56%	411.17%
Net Cash Per Share	-0.12	-0.08	0.02	0.15	0.09
Filing Date Shares Outstanding	111.21	111.21	85.21	84.89	76.05
Total Common Shares Outstanding	111.21	111.21	85.21	84.89	76.05
Working Capital	-13.81	-6.27	-1.45	9.2	-0.54
Book Value Per Share	0.07	0.20	0.93	1.22	1.15
Tangible Book Value	-10.23	2.09	8.87	17.55	2.51
Tangible Book Value Per Share	-0.09	0.02	0.10	0.21	0.03
Machinery	-	1.85	1.79	1.83	1.57
Leasehold Improvements	-	0.51	0.59	0.57	0.52

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