Windward Ltd. (AIM: WNWD)

Windward Balance Sheet

Financials in millions USD. 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	13.78	17.32	22.14	43.69	9.91	12.98
Cash & Short-Term Investments	13.78	17.32	22.14	43.69	9.91	12.98
Cash Growth	-19.32%	-21.79%	-49.32%	340.67%	-23.62%	-18.99%
Accounts Receivable	3.1	4.12	2.81	1.65	0.55	1.27
Other Receivables	4.11	0.58	0.17	0.54	0.2	0.08
Receivables	7.21	4.7	2.98	2.19	0.75	1.35
Prepaid Expenses	-	2.06	2.33	0.89	1	0.62
Total Current Assets	20.99	24.07	27.45	46.77	11.66	14.95
Property, Plant & Equipment	2.06	2.27	2.75	1.19	1.63	2.09
Other Intangible Assets	0.97	0.5	-	-	-	-
Other Long-Term Assets	1.48	1.56	1.14	1.18	1.01	1
Total Assets	25.49	28.39	31.35	49.13	14.31	18.04
Accounts Payable	1.35	0.97	0.88	0.49	0.63	0.45
Accrued Expenses	-	4.3	3.64	3.51	2.51	2.21
Current Portion of Long-Term Debt	-	-	-	-	0.1	0.4
Current Portion of Leases	0.37	0.33	0.32	0.5	0.47	0.38
Current Unearned Revenue	11.25	12.73	8.32	7.47	6.05	5.98
Other Current Liabilities	3.76	0.06	-	4.54	-	-
Total Current Liabilities	16.73	18.4	13.15	16.51	9.75	9.42
Long-Term Debt	-	-	-	-	-	0.05
Long-Term Leases	1.15	1.39	1.73	-	0.52	0.92
Long-Term Unearned Revenue	4.06	2.79	4.08	4.4	-	-
Total Liabilities	22	22.64	19.01	20.97	10.36	10.47
Common Stock	-	-	0.03	0.03	0.01	0.01
Additional Paid-In Capital	85.24	83.3	80.86	77.49	40.16	39.76
Retained Earnings	-81.74	-77.54	-68.55	-49.35	-36.23	-32.21
Total Common Equity	3.5	5.76	12.34	28.16	3.93	7.56
Shareholders' Equity	3.5	5.76	12.34	28.16	3.94	7.57
Total Liabilities & Equity	25.49	28.39	31.35	49.13	14.31	18.04
Total Debt	1.52	1.72	2.05	0.5	1.08	1.75
Net Cash (Debt)	12.26	15.6	20.1	43.19	8.83	11.23
Net Cash Growth	-19.42%	-22.40%	-53.47%	388.91%	-21.37%	-19.65%
Net Cash Per Share	0.14	0.18	0.23	1.66	0.38	1.48
Filing Date Shares Outstanding	84.02	85.65	85.65	81.79	1.13	7.59
Total Common Shares Outstanding	84.02	85.65	85.65	81.79	1.13	7.59
Working Capital	4.25	5.68	14.3	30.25	1.91	5.54
Book Value Per Share	0.04	0.07	0.14	0.34	3.49	1.00
Tangible Book Value	2.52	5.26	12.34	28.16	3.93	7.56
Tangible Book Value Per Share	0.03	0.06	0.14	0.34	3.49	1.00
Machinery	-	1.15	1.06	0.91	0.8	0.68
Leasehold Improvements	-	1.32	1.3	1.27	1.22	1.22

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