BVB: 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	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	238.43	87.77	101.37	102.21
Short-Term Investments	-	0.3	0.52	-
Cash & Short-Term Investments	238.43	88.08	101.9	102.21
Cash Growth	168.42%	-13.56%	-0.31%	-
Accounts Receivable	85.21	103.34	67.61	39.09
Other Receivables	6.55	-	5.22	22.77
Receivables	97.08	104.75	83.62	61.86
Inventory	8.53	6.98	8.92	5.04
Prepaid Expenses	2.8	2.02	1.95	1.82
Other Current Assets	0.72	-0	2.09	-
Total Current Assets	347.57	201.82	198.48	170.93
Property, Plant & Equipment	60.41	35.56	19.63	5.96
Long-Term Investments	3.58	3.7	4.56	0.01
Goodwill	117.42	104.76	57.76	16.87
Other Intangible Assets	83.35	99.61	93.32	13.91
Other Long-Term Assets	0.34	19.37	15.3	0.5
Total Assets	638.31	480.37	396.79	210.48
Accounts Payable	45.46	39.06	31.23	5.69
Accrued Expenses	4.93	3.76	5.47	-
Current Portion of Long-Term Debt	24.98	24.18	18.47	2.23
Current Portion of Leases	8.21	7.92	6.14	-
Current Unearned Revenue	0.1	0.16	0.42	6.64
Other Current Liabilities	16.37	15.1	14.55	13.6
Total Current Liabilities	100.05	90.19	76.29	28.16
Long-Term Debt	48.32	62.63	55.38	-
Long-Term Leases	16.73	11.31	7.69	-
Long-Term Unearned Revenue	4.18	3.83	2.1	0.89
Long-Term Deferred Tax Liabilities	11.06	12.2	13.08	-
Other Long-Term Liabilities	24.07	26.53	12.53	2.36
Total Liabilities	204.41	206.68	167.07	31.42
Common Stock	104.56	87.13	91.14	45.57
Additional Paid-In Capital	146.47	23.19	23.19	68.75
Retained Earnings	154.56	139.04	110.26	68.57
Treasury Stock	-10.29	-5.69	-7.54	-4.01
Comprehensive Income & Other	38.57	30.71	12.75	0.23
Total Common Equity	433.87	274.37	229.8	179.11
Minority Interest	0.03	-0.68	-0.08	-0.04
Shareholders' Equity	433.9	273.69	229.72	179.07
Total Liabilities & Equity	638.31	480.37	396.79	210.48
Total Debt	98.24	106.04	87.68	2.23
Net Cash (Debt)	140.19	-17.97	14.21	99.99
Net Cash Growth	9195.57%	-	-85.78%	-
Net Cash Per Share	0.14	-0.02	0.02	0.22
Filing Date Shares Outstanding	1,017	836.09	587.22	455.7
Total Common Shares Outstanding	1,017	836.09	587.22	455.7
Working Capital	247.52	111.63	122.19	142.77
Book Value Per Share	0.43	0.33	0.39	0.39
Tangible Book Value	233.1	70	78.72	148.33
Tangible Book Value Per Share	0.23	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.