Franchise Brands plc (AIM: FRAN)

Franchise Brands 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	13.67	12.28	10.94	9.05	13.2	1.68
Cash & Short-Term Investments	13.67	12.28	10.94	9.05	13.2	1.68
Cash Growth	-34.39%	12.28%	20.78%	-31.42%	684.96%	-42.79%
Accounts Receivable	46.7	28.34	16.21	14.9	13.49	15
Other Receivables	0.08	12.25	8.58	1.37	1.23	1.61
Receivables	46.78	40.58	24.79	16.27	14.72	16.6
Inventory	7.23	7.06	1.99	0.91	0.71	0.59
Prepaid Expenses	-	3.23	0.42	0.25	0.35	0.33
Other Current Assets	0.09	0.08	5.55	-	-	-
Total Current Assets	67.77	63.22	43.68	26.48	28.99	19.21
Property, Plant & Equipment	15.16	12.82	5.78	5.33	4.65	4.78
Goodwill	-	169.96	59.08	24.13	23.3	23.3
Other Intangible Assets	300.18	135.37	25.58	11.15	11.45	11.76
Long-Term Deferred Charges	0.4	0.43	0.4	-	-	-
Other Long-Term Assets	0.46	0.64	0.81	0.18	0.16	-
Total Assets	383.97	382.44	135.34	67.27	68.55	59.05
Accounts Payable	33.76	12.23	6.63	4.37	4.87	6.52
Accrued Expenses	-	17.08	10.05	6.82	5.36	5.45
Short-Term Debt	-	-	-	-	-	3
Current Portion of Long-Term Debt	9.18	9.25	-	-	1.91	1.07
Current Portion of Leases	2.86	2.62	0.83	0.75	0.9	0.92
Current Income Taxes Payable	1.27	0.6	-	0.21	0.45	0.59
Current Unearned Revenue	1.71	1.32	0.87	-	-	-
Other Current Liabilities	-	5.43	6.66	1.3	0.9	0.71
Total Current Liabilities	48.77	48.54	25.04	13.46	14.38	18.28
Long-Term Debt	73.29	76.91	-	-	3.2	5.2
Long-Term Leases	7.91	5.79	1.63	1.78	2.24	2.56
Long-Term Unearned Revenue	2.75	2.89	1.85	-	-	-
Long-Term Deferred Tax Liabilities	32.79	33.93	4.13	2.14	1.75	1.54
Other Long-Term Liabilities	-	-	-	2.57	3.14	3.61
Total Liabilities	165.51	168.05	32.65	19.94	24.71	31.19
Common Stock	0.97	0.97	0.65	0.48	0.48	0.4
Additional Paid-In Capital	131.13	131.13	37.29	36.97	36.82	22.81
Retained Earnings	14.04	10.58	11.16	7.7	4.7	2.97
Treasury Stock	-	-	-	-	-	-0.02
Comprehensive Income & Other	72.32	71.71	53.58	2.18	1.85	1.71
Shareholders' Equity	218.46	214.39	102.68	47.33	43.84	27.86
Total Liabilities & Equity	383.97	382.44	135.34	67.27	68.55	59.05
Total Debt	93.23	94.56	2.46	2.53	8.25	12.76
Net Cash (Debt)	-79.56	-82.29	8.48	6.52	4.96	-11.08
Net Cash Growth	-	-	30.03%	31.50%	-	-
Net Cash Per Share	-0.41	-0.47	0.07	0.07	0.05	-0.14
Filing Date Shares Outstanding	192.36	192.22	128.54	95.65	95.6	79.49
Total Common Shares Outstanding	192.36	192.22	128.54	95.65	95.6	79.49
Working Capital	19	14.69	18.64	13.02	14.61	0.94
Book Value Per Share	1.14	1.12	0.80	0.49	0.46	0.35
Tangible Book Value	-81.72	-90.94	18.02	12.05	9.09	-7.2
Tangible Book Value Per Share	-0.42	-0.47	0.14	0.13	0.10	-0.09
Machinery	-	6.23	4.22	4.11	2.09	1.7
Leasehold Improvements	-	0.42	0.26	0.35	0.33	0.43

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