Value8 N.V. (AMS: VALUE)

Value8 Balance Sheet

Financials in millions EUR. 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 30, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.64	0.79	0.32	0.38	2.8	18.38
Short-Term Investments	32.01	32.2	33.43	50.23	31.21	8.8
Cash & Short-Term Investments	32.65	33	33.75	50.61	34	27.19
Cash Growth	-9.43%	-2.24%	-33.31%	48.83%	25.07%	99.79%
Accounts Receivable	0.04	0.35	0.1	0.14	0.45	0.48
Receivables	0.04	1.04	0.51	1.19	5.32	9.41
Total Current Assets	32.69	34.03	34.26	51.8	39.32	36.6
Property, Plant & Equipment	0.25	0.31	0.43	0.48	-	-
Long-Term Investments	65.77	61.25	53.29	56	32.32	31.2
Other Intangible Assets	-	-	-	-	-	0.06
Other Long-Term Assets	2.19	0.51	0.41	0.01	0.04	-
Total Assets	114.55	108.72	100.43	112.85	82.1	75.19
Accounts Payable	1.54	0.21	0.19	0.66	0.6	0.51
Accrued Expenses	-	1.39	1.1	1.1	0.7	0.48
Short-Term Debt	6.78	9.61	4.95	12.67	2.41	0.11
Current Portion of Leases	0.13	0.13	0.12	0.11	-	-
Other Current Liabilities	-	-	-	-	-	0.2
Total Current Liabilities	8.45	11.34	6.37	14.54	3.71	1.29
Long-Term Debt	-	-	1.89	1.89	-	2.57
Long-Term Leases	0.09	0.15	0.28	0.33	-	-
Total Liabilities	8.54	11.49	8.53	16.76	3.71	3.86
Common Stock	3.74	3.74	3.74	3.74	3.74	3.74
Additional Paid-In Capital	33.86	33.86	36.1	36.61	37.98	40.9
Retained Earnings	8.87	5.82	-2.53	18.43	8.75	4.5
Comprensive Income & Other	49.94	44.21	47.23	30.47	23.85	22.19
Total Common Equity	96.42	87.63	84.54	89.25	74.32	71.33
Shareholders' Equity	106.01	97.22	91.9	96.1	78.39	71.33
Total Liabilities & Equity	114.55	108.72	100.43	112.85	82.1	75.19
Total Debt	7	9.89	7.24	15	2.41	2.67
Net Cash (Debt)	25.66	23.1	26.51	35.61	31.59	24.51
Net Cash Growth	-2.52%	-12.85%	-25.55%	12.70%	28.87%	141.04%
Net Cash Per Share	2.78	2.41	2.73	3.66	3.25	2.39
Filing Date Shares Outstanding	9.6	9.6	9.6	9.73	9.73	9.73
Total Common Shares Outstanding	9.6	9.6	9.6	9.73	9.73	9.73
Working Capital	24.24	22.69	27.89	37.26	35.61	35.31
Book Value Per Share	10.04	9.12	8.80	9.17	7.64	7.33
Tangible Book Value	96.42	87.63	84.54	89.25	74.32	71.27
Tangible Book Value Per Share	10.04	9.12	8.80	9.17	7.64	7.32

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