Smartgroup Corporation Ltd (ASX: SIQ)

Smartgroup Corporation 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	24.3	32.79	26.71	32.45	27.37	39.64
Cash & Short-Term Investments	24.3	32.79	26.71	32.45	27.37	39.64
Cash Growth	-1.63%	22.79%	-17.71%	18.58%	-30.96%	0.64%
Accounts Receivable	19.88	17.32	14.02	18.35	14.7	21.58
Other Receivables	12.36	2.62	4.4	5.6	2.03	4.07
Receivables	32.23	19.94	18.42	23.95	16.73	25.65
Prepaid Expenses	-	4.64	2.99	2.51	1.82	1.94
Restricted Cash	149.44	38.05	36.02	41.2	48.11	65.4
Other Current Assets	6.9	2.54	1.48	1.07	0.05	0.68
Total Current Assets	212.88	97.97	85.62	101.18	94.08	133.31
Property, Plant & Equipment	20.91	18.67	15.04	9.97	10.89	12.96
Long-Term Investments	0.37	0.17	1.44	0.73	0.83	6.4
Goodwill	272.66	272.66	272.66	272.66	274.4	274.4
Other Intangible Assets	24.15	12.77	16.27	11	16.01	37.51
Long-Term Deferred Tax Assets	11.73	15.29	14.82	12.72	12.25	8.33
Total Assets	542.7	417.53	405.84	408.26	408.44	472.91
Accounts Payable	42.93	2.31	4.92	8.1	4.42	10.86
Accrued Expenses	-	32.79	25.41	28.46	23.54	25.85
Current Portion of Leases	5.58	5.87	5.97	5.09	3.74	4.71
Current Income Taxes Payable	-	1.38	4.88	4.54	-	1.47
Current Unearned Revenue	7.73	8.08	9.42	4.7	5.78	4.65
Other Current Liabilities	164.19	54.21	51.51	56.3	64.04	75.03
Total Current Liabilities	220.43	104.64	102.1	107.19	101.51	122.57
Long-Term Debt	79.34	64.69	53.78	28.68	24.72	60.4
Long-Term Leases	1.47	1.73	4.63	4.32	8.68	11.54
Long-Term Unearned Revenue	0.71	1.34	3.66	-	-	-
Other Long-Term Liabilities	1.55	0.46	0.53	0.85	1.5	0.46
Total Liabilities	303.5	173.71	165.5	142.03	137.51	196.2
Common Stock	298	284.69	289.48	287.04	283.52	277.8
Retained Earnings	-41.07	-32.98	-36.03	-7.16	-0.36	9.16
Comprehensive Income & Other	-17.73	-7.89	-13.1	-13.65	-12.22	-10.25
Total Common Equity	239.2	243.82	240.34	266.23	270.94	276.71
Shareholders' Equity	239.2	243.82	240.34	266.23	270.94	276.71
Total Liabilities & Equity	542.7	417.53	405.84	408.26	408.44	472.91
Total Debt	86.39	72.3	64.39	38.09	37.14	76.66
Net Cash (Debt)	-62.09	-39.5	-37.68	-5.64	-9.77	-37.02
Net Cash Per Share	-0.48	-0.30	-0.29	-0.04	-0.08	-0.29
Filing Date Shares Outstanding	129.76	129.68	129.7	129.61	129.52	128.97
Total Common Shares Outstanding	129.76	129.7	129.7	129.61	129.52	128.97
Working Capital	-7.56	-6.67	-16.49	-6.02	-7.43	10.74
Book Value Per Share	1.84	1.88	1.85	2.05	2.09	2.15
Tangible Book Value	-57.61	-41.61	-48.59	-17.44	-19.47	-35.19
Tangible Book Value Per Share	-0.44	-0.32	-0.37	-0.13	-0.15	-0.27
Machinery	-	19.98	11.72	11.64	10.05	9.48
Leasehold Improvements	-	1.46	1.31	4.98	5.07	4.76

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