Aroa Biosurgery Balance Sheet

Financials in millions NZD. Fiscal year is April - March.

Millions NZD. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	10.45	7.99	11.52	9.54	6.17	15.38
Short-Term Investments	13.19	14.16	18.7	36.39	51.24	21.58
Cash & Short-Term Investments	23.64	22.15	30.23	45.93	57.4	36.97
Cash Growth	7.96%	-26.72%	-34.20%	-19.98%	55.29%	667.07%
Accounts Receivable	32.5	33.57	26.28	22.72	15.13	2.78
Other Receivables	2.3	1.78	2.61	3.02	2.04	4.45
Receivables	34.8	35.35	28.89	25.74	17.17	7.23
Inventory	8.1	8.27	8.1	4.83	3.98	3.61
Prepaid Expenses	1.49	2.41	1.82	1.44	1.33	0.92
Other Current Assets	-	-	-	0.19	-	0.03
Total Current Assets	68.03	68.18	69.04	78.14	79.88	48.75
Property, Plant & Equipment	21.71	21.51	22.22	20.64	15.36	12.66
Goodwill	5.54	5.54	5.54	5.54	5.54	5.54
Other Intangible Assets	8.42	9.11	10.11	10.75	11.73	12.54
Long-Term Deferred Charges	4.96	4.46	4.05	1.33	-	-
Other Long-Term Assets	0.08	0.08	0.1	0.13	0.15	0.17
Total Assets	108.74	108.87	111.06	116.52	112.65	79.66
Accounts Payable	4.28	1.67	1.71	1.91	1.33	0.74
Accrued Expenses	3.9	5.38	5.74	5.44	4.69	4.01
Current Portion of Long-Term Debt	-	-	-	-	-	9.95
Current Portion of Leases	1.28	1.12	1	0.56	0.59	0.57
Current Income Taxes Payable	-	-	-	-	0.05	-
Other Current Liabilities	0.99	2.14	1.06	0.01	0.05	0.03
Total Current Liabilities	10.44	10.3	9.51	7.91	6.71	15.29
Long-Term Leases	5.73	5.3	6.43	6.55	5.29	5.72
Other Long-Term Liabilities	0.2	0.19	0.17	0.17	0.16	0.16
Total Liabilities	16.37	15.79	16.12	14.63	12.16	21.17
Common Stock	146.95	146.84	146.8	146.49	145.76	97.32
Retained Earnings	-65.36	-64.06	-62.15	-51.52	-51.13	-42.74
Comprehensive Income & Other	10.78	10.3	10.29	6.92	5.86	3.91
Shareholders' Equity	92.37	93.09	94.94	101.89	100.49	58.49
Total Liabilities & Equity	108.74	108.87	111.06	116.52	112.65	79.66
Total Debt	7.01	6.42	7.44	7.11	5.88	16.23
Net Cash (Debt)	16.63	15.73	22.79	38.83	51.53	20.73
Net Cash Growth	10.75%	-30.96%	-41.30%	-24.65%	148.56%	-
Net Cash Per Share	0.05	0.05	0.07	0.11	0.15	0.07
Filing Date Shares Outstanding	345.03	344.9	344.21	343.11	342.46	300.73
Total Common Shares Outstanding	345.03	344.9	344.21	343.11	342.46	300.73
Working Capital	57.59	57.87	59.52	70.22	73.17	33.46
Book Value Per Share	0.27	0.27	0.28	0.30	0.29	0.19
Tangible Book Value	78.41	78.43	79.29	85.6	83.22	40.41
Tangible Book Value Per Share	0.23	0.23	0.23	0.25	0.24	0.13
Machinery	14.78	14.55	12.6	11.93	10.48	10.11
Construction In Progress	8.65	8.41	8.32	5.73	4.17	0.46
Leasehold Improvements	5.1	5.08	4.88	4.62	1.63	1.59

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.