3P Learning Limited (ASX: 3PL)

3P Learning Balance Sheet

Financials in millions AUD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020
Cash & Equivalents	1.97	1.97	14.01	31.13	24.91	27.08
Short-Term Investments	3.44	3.44	7.3	0.05	0.04	0.04
Cash & Short-Term Investments	5.41	5.41	21.31	31.17	24.95	27.13
Cash Growth	-74.61%	-74.61%	-31.65%	24.94%	-8.03%	5.17%
Accounts Receivable	6.18	6.18	8.1	7.2	10.71	9.78
Other Receivables	0.26	0.26	0.98	1.69	1.7	0.31
Receivables	6.44	6.44	9.08	8.89	12.41	10.09
Inventory	0.35	0.35	0.41	0.28	0.28	-
Prepaid Expenses	0.36	0.36	3.29	2.75	2.12	1.55
Restricted Cash	4.14	4.14	6.01	0.57	-	-
Other Current Assets	2.4	2.4	2.69	1.81	0.59	-
Total Current Assets	19.11	19.11	42.77	45.46	40.35	38.76
Property, Plant & Equipment	3.14	3.14	2.78	2.17	2.26	3.49
Goodwill	132.53	132.53	177.05	171.29	171.34	4.32
Other Intangible Assets	22.4	22.4	28.76	29.65	35.62	9.9
Long-Term Accounts Receivable	-	-	-	-	0.54	1.19
Long-Term Deferred Tax Assets	20.63	20.63	10.16	-	5.87	6.75
Long-Term Deferred Charges	0.7	0.7	0.91	0.63	0.1	-
Other Long-Term Assets	0.18	0.18	0.3	8.52	0.35	0.05
Total Assets	198.69	198.69	262.74	257.74	256.44	64.46
Accounts Payable	2.59	2.59	2.82	2.39	1.78	2.88
Accrued Expenses	7.97	7.97	8.34	11.52	11.64	6.72
Short-Term Debt	1	1	-	-	-	-
Current Portion of Leases	0.89	0.89	0.69	1.12	1.63	1.62
Current Income Taxes Payable	0.06	0.06	0.08	0.12	2.61	0.16
Current Unearned Revenue	42.28	42.28	45.63	43.46	35.78	23.88
Other Current Liabilities	0.43	0.43	0.2	0.9	1.62	0.35
Total Current Liabilities	55.22	55.22	57.76	59.52	55.06	35.61
Long-Term Leases	1.2	1.2	0.86	1.04	1.5	3.23
Long-Term Unearned Revenue	2.04	2.04	2.86	2.66	4.19	3.29
Other Long-Term Liabilities	0.18	0.18	0.06	0.05	0.28	0.41
Total Liabilities	59.32	59.32	62.09	63.85	61.6	42.85
Common Stock	212.14	212.14	216.59	216.59	216.59	34.49
Retained Earnings	-81.44	-81.44	-24.37	-30.74	-30.21	-20.84
Comprehensive Income & Other	8.67	8.67	8.48	8.06	8.45	7.95
Total Common Equity	139.37	139.37	200.69	193.9	194.83	21.61
Minority Interest	-	-	-0.04	-0.02	0.01	-
Shareholders' Equity	139.37	139.37	200.65	193.88	194.84	21.61
Total Liabilities & Equity	198.69	198.69	262.74	257.74	256.44	64.46
Total Debt	3.09	3.09	1.54	2.16	3.12	4.84
Net Cash (Debt)	2.32	2.32	19.76	29.01	21.83	22.28
Net Cash Growth	-88.25%	-88.25%	-31.88%	32.93%	-2.05%	-13.55%
Net Cash Per Share	0.01	0.01	0.07	0.10	0.14	0.16
Filing Date Shares Outstanding	272.91	272.91	276.48	276.48	276.48	139.48
Total Common Shares Outstanding	272.91	272.91	276.48	276.48	276.48	139.48
Working Capital	-36.11	-36.11	-14.98	-14.06	-14.7	3.15
Book Value Per Share	0.51	0.51	0.73	0.70	0.70	0.15
Tangible Book Value	-15.56	-15.56	-5.12	-7.05	-12.13	7.4
Tangible Book Value Per Share	-0.06	-0.06	-0.02	-0.03	-0.04	0.05
Machinery	2.62	2.62	2.19	4.64	4.95	4.76

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