EduFocal Balance Sheet

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

Millions JMD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
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	Dec '19 Dec 31, 2019
Cash & Equivalents	0.08	0.16	3.62	4.01	0.5	2.17
Cash & Short-Term Investments	0.08	0.16	3.62	4.01	0.5	2.17
Cash Growth	-95.07%	-95.61%	-9.91%	710.42%	-77.23%	-
Accounts Receivable	41.6	30.86	109.5	75.88	29.79	6.8
Other Receivables	41.52	29.98	21.6	70.32	17.48	6.95
Receivables	83.12	60.84	131.1	146.21	47.27	13.75
Prepaid Expenses	-	1.04	0.91	0.44	0.54	-
Total Current Assets	83.2	62.04	135.62	150.66	48.3	15.92
Property, Plant & Equipment	1.61	2.02	6.5	7.72	1.06	0.77
Other Intangible Assets	154.44	150.32	130.95	66.73	31.96	5.79
Long-Term Deferred Tax Assets	7.31	7.31	3	1.27	0.35	2.38
Total Assets	246.55	221.69	276.07	226.37	81.68	24.87
Accounts Payable	119.77	2.43	1.14	0.7	0.7	2.05
Accrued Expenses	-	70.42	11.96	20.46	9.1	3.04
Short-Term Debt	20.72	4.07	20.31	85.54	24.64	14.31
Current Portion of Long-Term Debt	60.22	38.05	30.95	2.2	10.33	4.25
Current Portion of Leases	-	-	3.03	2.64	-	-
Current Income Taxes Payable	-	-	0.35	11.39	2.67	-
Other Current Liabilities	-	2.92	1.56	3.39	5.28	1
Total Current Liabilities	200.71	117.89	69.3	126.33	52.71	24.65
Long-Term Debt	154.36	175.35	197.8	24.34	25.92	18.42
Long-Term Leases	-	-	1.35	1.48	-	-
Total Liabilities	355.07	293.24	268.45	152.15	78.63	43.07
Common Stock	185.63	185.63	185.63	72.76	10.35	0
Retained Earnings	-292.51	-255.37	-177.36	1.45	-7.29	-18.21
Comprensive Income & Other	0.02	-0.35	-0.65	-	-	-
Total Common Equity	-106.86	-70.09	7.62	74.22	3.05	-18.21
Minority Interest	-1.66	-1.46	-	-	-	-
Shareholders' Equity	-108.52	-71.55	7.62	74.22	3.05	-18.21
Total Liabilities & Equity	246.55	221.69	276.07	226.37	81.68	24.87
Total Debt	235.3	217.47	253.44	116.21	60.88	36.99
Net Cash (Debt)	-235.23	-217.31	-249.82	-112.2	-60.39	-34.81
Net Cash Per Share	-0.63	-0.34	-0.40	-0.62	-0.13	-
Filing Date Shares Outstanding	648.45	648.45	648.45	180.05	518.76	-
Total Common Shares Outstanding	648.45	648.45	648.45	180.05	450	-
Working Capital	-117.51	-55.84	66.32	24.33	-4.41	-8.72
Book Value Per Share	-0.16	-0.11	0.01	0.41	0.01	-
Tangible Book Value	-261.3	-220.41	-123.32	7.49	-28.91	-24
Tangible Book Value Per Share	-0.40	-0.34	-0.19	0.04	-0.06	-
Machinery	-	5.08	4.87	4.92	1.63	1.16

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