Freelancer Limited (ASX: FLN)

Freelancer Balance Sheet

Financials in millions AUD. 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	21.16	21.15	23.36	30.32	34.34	32.01
Cash & Short-Term Investments	21.16	21.15	23.36	30.32	34.34	32.01
Cash Growth	-8.38%	-9.44%	-22.95%	-11.72%	7.27%	-3.60%
Accounts Receivable	4.02	1.86	2.74	4	3.61	2.18
Other Receivables	0.02	2.07	2.09	2.45	1.99	1.82
Receivables	4.03	3.93	4.83	6.45	5.59	4
Prepaid Expenses	-	2.63	2.28	2	1.96	1.29
Other Current Assets	2.94	0.47	0.34	0.2	0.07	0.02
Total Current Assets	28.13	28.18	30.8	38.96	41.96	37.33
Property, Plant & Equipment	11.39	13.75	18.32	19.39	22.79	27.45
Goodwill	-	27.1	27.01	27.01	19.35	19.35
Other Intangible Assets	34.12	7.02	7.11	7.11	7.11	7.08
Long-Term Deferred Tax Assets	11.46	11.45	12.52	11.63	10.97	5.13
Other Long-Term Assets	1.36	1.18	1.29	1.23	1.52	1.7
Total Assets	86.46	88.68	97.05	105.33	103.69	98.03
Accounts Payable	38.16	2.74	2.74	2.93	3.17	3.16
Accrued Expenses	-	1.97	1.88	2.08	1.61	1.37
Short-Term Debt	-	0.12	0.12	0.12	0.29	0.12
Current Portion of Leases	5.05	4.84	5.56	5.71	5.63	3.25
Current Income Taxes Payable	-	0	0.02	0.04	0.09	0.06
Current Unearned Revenue	0.63	0.63	0.69	0.85	0.59	0.63
Other Current Liabilities	2.85	34.7	37.82	39.12	36.81	34.41
Total Current Liabilities	46.7	45.01	48.83	50.85	48.17	42.98
Long-Term Leases	9.59	12.19	15.52	16.08	19.09	23.13
Long-Term Unearned Revenue	0.75	0.67	0.65	0.64	0.55	0.5
Long-Term Deferred Tax Liabilities	2.93	3.38	4.62	5.61	5.96	0.44
Other Long-Term Liabilities	0.58	0.45	0.55	0.51	0.43	0.72
Total Liabilities	60.56	61.86	70.58	74	74.53	68.09
Common Stock	38.92	38.92	38.92	38.78	38.45	38.45
Retained Earnings	-17.95	-17.06	-17.42	-15.89	-13.63	-12.98
Comprehensive Income & Other	1.15	1.3	1.29	4.76	4.33	4.46
Total Common Equity	22.11	23.15	22.79	27.66	29.15	29.92
Minority Interest	3.8	3.67	3.67	3.67	0.02	0.02
Shareholders' Equity	25.91	26.83	26.47	31.33	29.17	29.94
Total Liabilities & Equity	86.46	88.68	97.05	105.33	103.69	98.03
Total Debt	14.65	17.15	21.2	21.91	25.01	26.5
Net Cash (Debt)	6.51	4	2.16	8.4	9.33	5.51
Net Cash Growth	74.50%	85.67%	-74.35%	-9.95%	69.35%	-83.35%
Net Cash Per Share	0.01	0.01	0.00	0.02	0.02	0.01
Filing Date Shares Outstanding	451.03	451.72	452.33	452.52	453.12	452.76
Total Common Shares Outstanding	451.03	451.72	452.33	452.52	453.12	452.76
Working Capital	-18.57	-16.83	-18.03	-11.89	-6.21	-5.66
Book Value Per Share	0.05	0.05	0.05	0.06	0.06	0.07
Tangible Book Value	-12.01	-10.97	-11.33	-6.47	2.69	3.49
Tangible Book Value Per Share	-0.03	-0.02	-0.03	-0.01	0.01	0.01
Machinery	-	3.78	3.72	3.61	3.06	3.15
Leasehold Improvements	-	0.44	0.44	0.45	0.45	0.77

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