Various Eateries PLC (AIM: VARE)

Various Eateries Balance Sheet

Financials in millions GBP. Fiscal year is November - October.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Oct 1, 2023	Oct 2, 2022	Oct 3, 2021	Sep 27, 2020	Sep 29, 2019
Cash & Equivalents	7.22	1.9	9.39	19.72	0.89	1.83
Cash & Short-Term Investments	7.22	1.9	9.39	19.72	0.89	1.83
Cash Growth	132.08%	-79.74%	-52.37%	2107.84%	-51.31%	14.55%
Accounts Receivable	0.11	0.15	0.2	0.14	0.25	0.21
Other Receivables	1.18	1.14	1.45	0.79	24.37	0.96
Receivables	1.29	1.29	1.66	0.93	24.61	1.17
Inventory	1.09	1.08	0.81	0.55	0.4	0.55
Prepaid Expenses	0.72	0.95	0.91	0.58	0.32	1.07
Total Current Assets	10.32	5.22	12.76	21.77	26.22	4.62
Property, Plant & Equipment	50.07	50.27	47.7	35.89	33.44	24.33
Goodwill	11.07	11.07	11.07	12.63	12.63	7.24
Other Intangible Assets	0.06	0.09	0.15	0.21	0.28	0.02
Total Assets	71.51	66.64	71.68	70.5	72.57	36.21
Accounts Payable	1.45	3.11	2.23	1.54	2.62	1.78
Accrued Expenses	4.97	5.61	5.17	5.95	4.8	3.89
Current Portion of Long-Term Debt	3.02	13.51	12.71	12.44	2.4	-
Current Portion of Leases	3.48	3.29	2.83	2.84	2.38	1.78
Other Current Liabilities	1.74	1.38	1.19	0.91	1.19	0.77
Total Current Liabilities	14.66	26.89	24.13	23.68	13.39	8.22
Long-Term Debt	-	-	-	-	10	21.08
Long-Term Leases	27.76	28.05	29.24	22.13	21.48	13.29
Other Long-Term Liabilities	0.36	0.36	0.36	0.36	0.46	-
Total Liabilities	42.78	55.3	53.73	46.17	45.34	42.59
Common Stock	1.75	0.89	0.89	0.89	0.89	0.11
Additional Paid-In Capital	72.54	52.28	52.28	52.28	52.28	64.74
Retained Earnings	-105.28	-101.56	-94.95	-88.57	-85.67	-71.23
Comprehensive Income & Other	59.72	59.72	59.72	59.72	59.72	-
Shareholders' Equity	28.73	11.34	17.95	24.33	27.23	-6.38
Total Liabilities & Equity	71.51	66.64	71.68	70.5	72.57	36.21
Total Debt	34.26	44.85	44.78	37.41	36.27	36.15
Net Cash (Debt)	-27.04	-42.95	-35.39	-17.69	-35.38	-34.32
Net Cash Per Share	-0.22	-0.52	-0.43	-0.22	-2.85	-4.16
Filing Date Shares Outstanding	168.18	86.48	83.2	83.2	89.01	11.11
Total Common Shares Outstanding	168.18	86.48	83.2	83.2	89.01	11.11
Working Capital	-4.34	-21.68	-11.37	-1.92	12.83	-3.61
Book Value Per Share	0.17	0.13	0.22	0.29	0.31	-0.57
Tangible Book Value	17.61	0.19	6.73	11.49	14.33	-13.64
Tangible Book Value Per Share	0.10	0.00	0.08	0.14	0.16	-1.23
Machinery	12.75	12.48	10.64	7.59	7.37	6.28
Construction In Progress	1.62	0.6	0.57	1.34	1.17	0.11
Leasehold Improvements	21.36	21.25	16.29	9.81	7.86	8.5

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