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	9.08	5.11	4.39	8.04	3.92
Cash & Short-Term Investments	9.08	5.11	4.39	8.04	3.92
Cash Growth	-	16.40%	-45.44%	105.36%	-
Accounts Receivable	15.17	8.01	6.35	5.08	3.05
Other Receivables	1.26	0.88	1.46	0.8	0.25
Receivables	16.44	8.91	7.82	5.89	3.31
Inventory	18.29	14.68	15.47	10.57	7.47
Other Current Assets	15.64	2.27	0.95	1.09	1.2
Total Current Assets	59.45	30.96	28.63	25.6	15.9
Property, Plant & Equipment	41.1	30.19	16.97	10.06	8.94
Long-Term Investments	0.04	0.03	0.03	0.05	0.05
Goodwill	0.8	0.84	0.93	-	-
Other Intangible Assets	0.62	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	-	-	1.29	1.46	0.45
Total Assets	102.02	62.65	48.09	37.35	25.56
Accounts Payable	5.51	3.86	2.95	2.72	1.68
Accrued Expenses	1.06	1.51	1.15	1.04	0.8
Short-Term Debt	0.24	0.08	0	-	0.02
Current Portion of Long-Term Debt	3.61	2.69	1.71	1.26	1.26
Current Portion of Leases	-	-	0.29	0.7	0.68
Current Income Taxes Payable	1.56	0.02	0.19	0.11	0.08
Other Current Liabilities	1.18	0.93	0.52	0.08	0.15
Total Current Liabilities	13.15	9.08	6.8	5.91	4.67
Long-Term Debt	15.5	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	0.33	0.14	-	-	-
Total Liabilities	28.99	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	37.49	29.04	18.62	11.25	13.41
Comprehensive Income & Other	-	0.01	0.3	0.3	0.27
Total Common Equity	72.88	45.37	35.23	27.4	15.18
Minority Interest	0.16	0.08	0.05	0	0
Shareholders' Equity	73.03	45.45	35.28	27.41	15.18
Total Liabilities & Equity	102.02	62.65	48.09	37.35	25.56
Total Debt	19.34	10.74	7.95	5.99	7.67
Net Cash (Debt)	-10.26	-5.63	-3.56	2.05	-3.75
Net Cash Per Share	-0.90	-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	46.3	21.87	21.83	19.69	11.23
Book Value Per Share	6.43	4.40	3.42	2.66	10.12
Tangible Book Value	71.45	43.89	34.25	27.35	15.07
Tangible Book Value Per Share	6.30	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.