Avacta Group Plc (AIM: AVCT)

Avacta Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	32.53	16.63	41.78	26.19	27.89	8.79
Short-Term Investments	-	-	-	-	20.02	-
Cash & Short-Term Investments	32.53	16.63	41.78	26.19	47.91	8.79
Cash Growth	25.28%	-60.20%	59.52%	-45.33%	445.19%	35.05%
Accounts Receivable	7.59	3.27	2.47	1.3	1.57	0.69
Other Receivables	2.72	3.86	7.86	3.31	2.48	3
Receivables	10.31	7.12	10.33	4.61	4.06	3.69
Inventory	2.61	2.59	1.68	0.19	0.25	0.16
Prepaid Expenses	-	1.7	1.76	2.47	1.04	0.89
Other Current Assets	-	-	-	1.28	-	-
Total Current Assets	45.45	28.04	55.55	34.74	53.25	13.53
Property, Plant & Equipment	9.69	9.99	7.8	4.34	4.79	3.08
Long-Term Investments	3.73	4.08	2.98	-	-	-
Goodwill	-	17.04	14.23	1.54	2.32	3.83
Other Intangible Assets	30.18	13.09	12.09	0.34	0.23	0.04
Long-Term Deferred Tax Assets	0.25	0.25	0.27	-	-	-
Long-Term Deferred Charges	-	0.71	-	6.05	6.87	7.93
Total Assets	89.29	73.19	92.92	47	67.46	28.41
Accounts Payable	10.13	3.73	2.49	0.56	0.86	0.7
Accrued Expenses	-	4.03	3.77	2.84	1.82	0.82
Short-Term Debt	15.33	16.1	18.73	-	-	-
Current Portion of Long-Term Debt	8.5	18.49	39.1	-	-	-
Current Portion of Leases	1.3	1.3	1.36	0.29	0.29	0.18
Current Income Taxes Payable	-	1.05	0.88	0.21	0.23	0.16
Current Unearned Revenue	-	0.3	1.14	0.05	0.58	0.04
Other Current Liabilities	-	0.12	0.15	0.42	0.01	0.06
Total Current Liabilities	35.27	45.11	67.61	4.37	3.78	1.96
Long-Term Debt	0.17	0.22	-	-	-	-
Long-Term Leases	5.3	5.74	3.75	1.41	1.75	0.65
Long-Term Deferred Tax Liabilities	0.13	0.32	0.56	-	-	-
Other Long-Term Liabilities	0.27	-	-	-	-	-
Total Liabilities	41.13	51.39	71.93	5.78	5.53	2.6
Common Stock	36.11	28.42	26.61	25.4	25.27	17.59
Additional Paid-In Capital	112.46	83.22	62.18	54.53	54.14	9.88
Retained Earnings	-96.16	-85.75	-63.44	-34.09	-12.86	2.92
Treasury Stock	-2.3	-2.49	-2.76	-2.96	-2.96	-2.93
Comprehensive Income & Other	-1.95	-1.6	-1.6	-1.65	-1.65	-1.65
Shareholders' Equity	48.16	21.81	21	41.22	61.93	25.81
Total Liabilities & Equity	89.29	73.19	92.92	47	67.46	28.41
Total Debt	30.6	41.84	62.94	1.7	2.04	0.82
Net Cash (Debt)	1.93	-25.21	-21.16	24.49	45.87	7.97
Net Cash Growth	-	-	-	-46.61%	475.88%	22.41%
Net Cash Per Share	0.01	-0.09	-0.08	0.10	0.20	0.07
Filing Date Shares Outstanding	357.67	356.63	271.56	250.09	250.06	172.7
Total Common Shares Outstanding	357.67	280.83	262.29	249.66	249.32	172.7
Working Capital	10.18	-17.07	-12.06	30.37	49.47	11.57
Book Value Per Share	0.13	0.08	0.08	0.17	0.25	0.15
Tangible Book Value	17.98	-8.32	-5.33	39.34	59.38	21.94
Tangible Book Value Per Share	0.05	-0.03	-0.02	0.16	0.24	0.13
Machinery	-	7.23	6.46	5.87	5.49	4.81
Construction In Progress	-	0.34	-	0.14	0.3	0.01
Leasehold Improvements	-	1.3	1.39	2.43	1.91	1.86

Source: S&P Capital IQ. Standard template. Financial Sources.