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	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	7.74	5.11	4.39	8.04	3.92
Cash & Short-Term Investments	7.74	5.11	4.39	8.04	3.92
Cash Growth	-	16.40%	-45.44%	105.36%	-
Accounts Receivable	16.54	8.01	6.35	5.08	3.05
Other Receivables	1.66	0.88	1.46	0.8	0.25
Receivables	18.2	8.91	7.82	5.89	3.31
Inventory	17.53	14.68	15.47	10.57	7.47
Other Current Assets	14.73	2.27	0.95	1.09	1.2
Total Current Assets	58.2	30.96	28.63	25.6	15.9
Property, Plant & Equipment	30.67	30.19	16.97	10.06	8.94
Long-Term Investments	5.6	0.03	0.03	0.05	0.05
Goodwill	-	0.84	0.93	-	-
Other Intangible Assets	0.52	0.63	0.05	0.05	0.12
Long-Term Accounts Receivable	-	-	0.04	-	-
Long-Term Deferred Tax Assets	-	0.01	0.15	0.14	0.12
Other Long-Term Assets	9.65	-	1.29	1.46	0.45
Total Assets	104.63	62.65	48.09	37.35	25.56
Accounts Payable	5.03	3.86	2.95	2.72	1.68
Accrued Expenses	1.26	1.51	1.15	1.04	0.8
Short-Term Debt	0.24	0.08	0	-	0.02
Current Portion of Long-Term Debt	3.57	2.69	1.71	1.26	1.26
Current Portion of Leases	-	-	0.29	0.7	0.68
Current Income Taxes Payable	1.4	0.02	0.19	0.11	0.08
Other Current Liabilities	0.65	0.93	0.52	0.08	0.15
Total Current Liabilities	12.13	9.08	6.8	5.91	4.67
Long-Term Debt	14.93	7.65	5.43	3.31	4.57
Long-Term Leases	-	0.33	0.51	0.72	1.14
Long-Term Deferred Tax Liabilities	0	0	0.02	-	0
Other Long-Term Liabilities	0.56	0.14	-	-	-
Total Liabilities	27.63	17.21	12.81	9.94	10.38
Common Stock	11.34	10.31	10.31	10.31	1.5
Additional Paid-In Capital	24.04	6.01	6.01	5.55	-
Retained Earnings	41.61	29.04	18.62	11.25	13.41
Comprehensive Income & Other	0.01	0.01	0.3	0.3	0.27
Total Common Equity	77	45.37	35.23	27.4	15.18
Minority Interest	-	0.08	0.05	0	0
Shareholders' Equity	77	45.45	35.28	27.41	15.18
Total Liabilities & Equity	104.63	62.65	48.09	37.35	25.56
Total Debt	18.73	10.74	7.95	5.99	7.67
Net Cash (Debt)	-10.99	-5.63	-3.56	2.05	-3.75
Net Cash Per Share	-0.97	-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	11.34	10.31	10.31	10.31	1.5
Working Capital	46.06	21.87	21.83	19.69	11.23
Book Value Per Share	6.79	4.40	3.42	2.66	10.12
Tangible Book Value	76.49	43.89	34.25	27.35	15.07
Tangible Book Value Per Share	6.74	4.26	3.32	2.65	10.04
Land	-	-	2.38	1.09	0.99
Buildings	-	-	10.05	8.3	6.95
Machinery	-	-	12.18	9.87	8.32

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