Zest S.p.A. 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	FY 2020	FY 2019
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	4.6	4.85	6.26	11.17	4.36	2.76
Short-Term Investments	-	-	-	0	-	-
Trading Asset Securities	-	-	-	-	0.01	0.01
Cash & Short-Term Investments	4.6	4.85	6.26	11.17	4.37	2.77
Cash Growth	-8.84%	-22.57%	-43.99%	155.84%	57.62%	-58.93%
Accounts Receivable	4.07	3.52	4.11	2.46	1.97	2.22
Other Receivables	1.79	0.15	0.12	0.3	0.15	0.2
Receivables	5.87	3.67	4.22	2.76	2.13	2.42
Inventory	0.22	0.04	0.01	-	-	-
Other Current Assets	0.12	-	-	-	0	0
Total Current Assets	10.81	8.64	10.59	14.03	6.61	5.31
Property, Plant & Equipment	1.07	0.13	0.1	0.06	0.03	0.03
Long-Term Investments	50.96	12.64	15.09	15.17	15.23	14.85
Goodwill	0.87	0.76	0.87	0.97	-	0.01
Other Intangible Assets	0.8	0.93	1.15	1.13	1.09	1.23
Long-Term Deferred Charges	-	0.04	0.14	0.23	0.08	0.01
Other Long-Term Assets	5.01	0.26	0.32	0.09	0.09	0.08
Total Assets	69.52	23.96	28.82	32.32	23.91	22.65
Accounts Payable	5.34	1.36	1.2	1.1	0.94	0.78
Accrued Expenses	-	0.3	0.56	0.23	0.1	0.14
Short-Term Debt	-	-	-	-	-	0
Current Portion of Long-Term Debt	3.97	1.3	1.31	2.37	1.44	1.33
Current Income Taxes Payable	0.28	0	0	0	0	0
Other Current Liabilities	2.17	0.26	0.29	0.37	0.23	0.2
Total Current Liabilities	11.76	3.23	3.37	4.08	2.72	2.46
Long-Term Debt	5.11	1.74	1.93	3.25	4.88	2.87
Long-Term Unearned Revenue	-	0.13	0.23	0.08	0.01	0.05
Long-Term Deferred Tax Liabilities	0.04	0	0	0.02	0.02	0.02
Other Long-Term Liabilities	0.77	0.67	0.19	0.17	0.11	0.1
Total Liabilities	18.26	5.77	5.73	7.59	7.72	5.49
Common Stock	42.34	10.43	10.43	9.83	7.42	7.42
Additional Paid-In Capital	-	10.75	11.9	15.79	7.26	9.51
Retained Earnings	3.41	-4.05	0.25	-1.86	-1.03	-0.77
Treasury Stock	-	-	-0.55	-0.1	-0.1	-0.07
Comprehensive Income & Other	5.75	1.07	1.07	1.07	2.65	1.07
Shareholders' Equity	51.26	18.19	23.09	24.73	16.19	17.15
Total Liabilities & Equity	69.52	23.96	28.82	32.32	23.91	22.65
Total Debt	9.08	3.04	3.24	5.63	6.32	4.2
Net Cash (Debt)	-4.48	1.81	3.02	5.55	-1.95	-1.43
Net Cash Growth	-	-40.04%	-45.60%	-	-	-
Net Cash Per Share	-0.04	0.16	0.28	0.50	-0.26	-0.19
Filing Date Shares Outstanding	160.71	11	10.86	10.99	7.4	7.4
Total Common Shares Outstanding	160.71	11	10.86	10.99	7.4	7.4
Working Capital	-0.95	5.41	7.22	9.96	3.9	2.84
Book Value Per Share	0.32	1.65	2.13	2.25	2.19	2.32
Tangible Book Value	49.83	16.5	21.08	22.63	15.1	15.91
Tangible Book Value Per Share	0.31	1.50	1.94	2.06	2.04	2.15
Machinery	0.66	0.02	0.02	0.02	0.02	0.02

Source: S&P Global Market Intelligence. Standard template. Financial Sources.