AQU: SAI Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Dec '23 Dec 31, 2023	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	4.42	4.42	1.62	0.27
Short-Term Investments	0.03	0.03	0.01	0.41
Cash & Short-Term Investments	4.46	4.46	1.64	0.68
Cash Growth	172.04%	172.04%	140.09%	-
Accounts Receivable	4.71	4.71	0.47	0.25
Other Receivables	0.12	0.12	0.77	0.37
Receivables	4.83	4.83	1.24	0.62
Inventory	0.78	0.78	0.28	0
Other Current Assets	-	-	-	0.02
Total Current Assets	10.07	10.07	3.16	1.32
Property, Plant & Equipment	0.79	0.79	0.66	0.12
Long-Term Investments	0.99	0.99	0.24	0.98
Goodwill	22.53	22.53	16.33	28.21
Other Intangible Assets	8.11	8.11	2.37	1.25
Long-Term Deferred Tax Assets	1.97	1.97	0.92	0.3
Total Assets	44.46	44.46	23.69	32.19
Accounts Payable	2.44	2.44	0.27	0.12
Accrued Expenses	2.37	2.37	0.43	0.11
Short-Term Debt	0	0	0.01	0.01
Current Portion of Long-Term Debt	6.9	6.9	1.28	4.56
Current Portion of Leases	0.12	0.12	0.08	-
Current Income Taxes Payable	0.05	0.05	0.03	0
Current Unearned Revenue	-	-	-	0.2
Other Current Liabilities	1.08	1.08	0.42	0.11
Total Current Liabilities	12.97	12.97	2.52	5.12
Long-Term Debt	3.54	3.54	2.21	0.43
Long-Term Leases	0.46	0.46	0.43	-
Long-Term Unearned Revenue	0.55	0.55	0.29	-
Long-Term Deferred Tax Liabilities	1.07	1.07	0	-
Other Long-Term Liabilities	2	2	-	-
Total Liabilities	20.6	20.6	5.46	5.55
Common Stock	7.34	7.34	2.45	2.03
Additional Paid-In Capital	45.16	45.16	34.55	26.66
Retained Earnings	-25.2	-25.2	-16.72	-2.25
Treasury Stock	-1.84	-1.84	-1.12	-
Comprehensive Income & Other	-2.53	-2.53	-1.01	0.22
Total Common Equity	22.93	22.93	18.15	26.65
Minority Interest	0.94	0.94	0.08	-0.02
Shareholders' Equity	23.86	23.86	18.23	26.63
Total Liabilities & Equity	44.46	44.46	23.69	32.19
Total Debt	11.02	11.02	4.02	5.01
Net Cash (Debt)	-6.57	-6.57	-2.38	-4.32
Net Cash Per Share	-0.09	-0.09	-0.10	-0.20
Filing Date Shares Outstanding	71.7	71.7	24.25	21.67
Total Common Shares Outstanding	71.7	71.7	24.25	21.67
Working Capital	-2.9	-2.9	0.64	-3.8
Book Value Per Share	0.32	0.32	0.75	1.23
Tangible Book Value	-7.72	-7.72	-0.55	-2.81
Tangible Book Value Per Share	-0.11	-0.11	-0.02	-0.13
Buildings	0.01	0.01	0.01	0.01
Machinery	0.23	0.23	0.07	0.05
Construction In Progress	0.01	0.01	0.01	0.02

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