Smart Organic AD Balance Sheet

Financials in millions BGN. Fiscal year is January - December.

Millions BGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
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
Cash & Equivalents	21.34	5.11	4.39	8.04	3.92
Cash & Short-Term Investments	21.34	5.11	4.39	8.04	3.92
Cash Growth	307.17%	16.40%	-45.44%	105.36%	-
Accounts Receivable	12.26	8.01	6.35	5.08	3.05
Other Receivables	1.25	0.88	1.46	0.8	0.25
Receivables	13.51	8.91	7.82	5.89	3.31
Inventory	17.87	14.68	15.47	10.57	7.47
Other Current Assets	4.24	2.27	0.95	1.09	1.2
Total Current Assets	56.96	30.96	28.63	25.6	15.9
Property, Plant & Equipment	24.17	30.19	16.97	10.06	8.94
Long-Term Investments	0.04	0.03	0.03	0.05	0.05
Goodwill	0.84	0.84	0.93	-	-
Other Intangible Assets	0.23	0.63	0.05	0.05	0.12
Long-Term Accounts Receivable	-	-	0.04	-	-
Long-Term Deferred Tax Assets	0.01	0.01	0.15	0.14	0.12
Other Long-Term Assets	13	-	1.29	1.46	0.45
Total Assets	95.23	62.65	48.09	37.35	25.56
Accounts Payable	5.24	3.86	2.95	2.72	1.68
Accrued Expenses	1.33	1.51	1.15	1.04	0.8
Short-Term Debt	0.03	0.08	0	-	0.02
Current Portion of Long-Term Debt	3.01	2.69	1.71	1.26	1.26
Current Portion of Leases	0.3	-	0.29	0.7	0.68
Current Income Taxes Payable	0.85	0.02	0.19	0.11	0.08
Other Current Liabilities	-	0.93	0.52	0.08	0.15
Total Current Liabilities	10.76	9.08	6.8	5.91	4.67
Long-Term Debt	13.54	7.65	5.43	3.31	4.57
Long-Term Leases	0.34	0.33	0.51	0.72	1.14
Long-Term Deferred Tax Liabilities	0	0	0.02	-	0
Other Long-Term Liabilities	-	0.14	-	-	-
Total Liabilities	24.71	17.21	12.81	9.94	10.38
Common Stock	11.34	10.31	10.31	10.31	1.5
Additional Paid-In Capital	24.54	6.01	6.01	5.55	-
Retained Earnings	34.27	29.04	18.62	11.25	13.41
Comprensive Income & Other	0.3	0.01	0.3	0.3	0.27
Total Common Equity	70.45	45.37	35.23	27.4	15.18
Minority Interest	0.08	0.08	0.05	0	0
Shareholders' Equity	70.53	45.45	35.28	27.41	15.18
Total Liabilities & Equity	95.23	62.65	48.09	37.35	25.56
Total Debt	17.22	10.74	7.95	5.99	7.67
Net Cash (Debt)	4.12	-5.63	-3.56	2.05	-3.75
Net Cash Per Share	0.40	-0.55	-0.35	0.58	-2.50
Filing Date Shares Outstanding	11.34	10.31	10.31	10.31	1.5
Total Common Shares Outstanding	10.31	10.31	10.31	10.31	1.5
Working Capital	46.2	21.87	21.83	19.69	11.23
Book Value Per Share	6.83	4.40	3.42	2.66	10.12
Tangible Book Value	69.39	43.89	34.25	27.35	15.07
Tangible Book Value Per Share	6.73	4.26	3.32	2.65	10.04
Land	4.14	-	2.38	1.09	0.99
Buildings	8.64	-	10.05	8.3	6.95
Machinery	21.06	-	12.18	9.87	8.32

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