AROBS Balance Sheet

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

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	86.97	87.77	101.37	102.21
Short-Term Investments	-	0.3	0.52	-
Cash & Short-Term Investments	86.97	88.08	101.9	102.21
Cash Growth	62.05%	-13.56%	-0.31%	-
Accounts Receivable	95.9	103.34	67.61	39.09
Other Receivables	7.2	-	5.22	22.77
Receivables	108.44	104.75	83.62	61.86
Inventory	7.81	6.98	8.92	5.04
Prepaid Expenses	3.11	2.02	1.95	1.82
Other Current Assets	0.6	-0	2.09	-
Total Current Assets	206.92	201.82	198.48	170.93
Property, Plant & Equipment	38.7	35.56	19.63	5.96
Long-Term Investments	3.64	3.7	4.56	0.01
Goodwill	117.36	104.76	57.76	16.87
Other Intangible Assets	97.28	99.61	93.32	13.91
Other Long-Term Assets	25.27	19.37	15.3	0.5
Total Assets	500.61	480.37	396.79	210.48
Accounts Payable	41.6	39.06	31.23	5.69
Accrued Expenses	4.93	3.76	5.47	-
Current Portion of Long-Term Debt	23.48	24.18	18.47	2.23
Current Portion of Leases	8.19	7.92	6.14	-
Current Unearned Revenue	0.12	0.16	0.42	6.64
Other Current Liabilities	18.87	15.1	14.55	13.6
Total Current Liabilities	97.2	90.19	76.29	28.16
Long-Term Debt	56.16	62.63	55.38	-
Long-Term Leases	17	11.31	7.69	-
Long-Term Unearned Revenue	4.64	3.83	2.1	0.89
Long-Term Deferred Tax Liabilities	11.5	12.2	13.08	-
Other Long-Term Liabilities	23.65	26.53	12.53	2.36
Total Liabilities	210.14	206.68	167.07	31.42
Common Stock	88.82	87.13	91.14	45.57
Additional Paid-In Capital	23.19	23.19	23.19	68.75
Retained Earnings	149.35	139.04	110.26	68.57
Treasury Stock	-6.88	-5.69	-7.54	-4.01
Comprensive Income & Other	35.93	30.71	12.75	0.23
Total Common Equity	290.42	274.37	229.8	179.11
Minority Interest	0.05	-0.68	-0.08	-0.04
Shareholders' Equity	290.47	273.69	229.72	179.07
Total Liabilities & Equity	500.61	480.37	396.79	210.48
Total Debt	104.83	106.04	87.68	2.23
Net Cash (Debt)	-17.86	-17.97	14.21	99.99
Net Cash Growth	-	-	-85.78%	-
Net Cash Per Share	-	-0.02	0.02	0.22
Filing Date Shares Outstanding	-	836.09	587.22	455.7
Total Common Shares Outstanding	-	836.09	587.22	455.7
Working Capital	109.72	111.63	122.19	142.77
Book Value Per Share	-	0.33	0.39	0.39
Tangible Book Value	75.77	70	78.72	148.33
Tangible Book Value Per Share	-	0.08	0.13	0.33
Buildings	-	5.76	5.54	5.07
Machinery	-	60.77	37.47	16.12

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