The Gym Group plc (LON: GYM)

The Gym Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	7.4	1.5	5.4	7.3	3.7	2.61
Cash & Short-Term Investments	7.4	1.5	5.4	7.3	3.7	2.61
Cash Growth	45.10%	-72.22%	-26.03%	97.30%	42.03%	-13.94%
Accounts Receivable	7.4	1.7	0.6	0.8	0.7	2.04
Other Receivables	-	0.2	0.7	1.5	0.9	0.41
Receivables	7.4	1.9	1.3	2.3	1.6	2.45
Inventory	0.6	0.7	0.9	0.3	0.3	0.65
Prepaid Expenses	-	8.9	7.6	4.9	4.9	6.32
Total Current Assets	15.4	13	15.2	14.8	10.5	12.03
Property, Plant & Equipment	446.5	449.8	470.4	446.8	426.9	414.7
Long-Term Investments	1	1	1	1	1	-
Goodwill	-	81.8	81.8	77.7	77.7	77.74
Other Intangible Assets	91.7	9.6	10.9	8.3	8.7	8.64
Long-Term Deferred Tax Assets	16.3	16.3	16.3	16.1	7.6	-
Other Long-Term Assets	-	-	-	-	-	0.01
Total Assets	570.9	571.5	595.6	564.7	532.4	513.12
Accounts Payable	49	6.7	8	2.3	2.9	10.6
Accrued Expenses	-	22.3	19.6	19.5	9.4	10.83
Current Portion of Leases	28.4	28.6	25.3	27	21.8	15.64
Current Income Taxes Payable	-	-	-	-	-	0.37
Current Unearned Revenue	-	14.4	11	8.4	6.4	7.96
Other Current Liabilities	-	0.3	0.8	0.2	2.6	4.23
Total Current Liabilities	77.4	72.3	64.7	57.4	43.1	49.63
Long-Term Debt	56.8	58.9	70	44.3	49.2	49.12
Long-Term Leases	307.4	310.6	325.1	309.3	284.5	262.71
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.21
Other Long-Term Liabilities	1.7	1.7	1.8	1.6	1.2	1.3
Total Liabilities	443.3	443.5	461.6	412.6	378	362.96
Common Stock	0.1	0.1	0.1	-	-	0.01
Additional Paid-In Capital	189.8	189.8	189.8	189.7	159.5	159.47
Retained Earnings	-100.8	-101.8	-95.8	-77.5	-44.9	-9.21
Comprehensive Income & Other	39.9	39.9	39.9	39.9	39.8	-0.11
Shareholders' Equity	127.6	128	134	152.1	154.4	150.16
Total Liabilities & Equity	570.9	571.5	595.6	564.7	532.4	513.12
Total Debt	392.6	398.1	420.4	380.6	355.5	327.46
Net Cash (Debt)	-385.2	-396.6	-415	-373.3	-351.8	-324.85
Net Cash Per Share	-2.15	-2.22	-2.34	-2.18	-2.24	-2.31
Filing Date Shares Outstanding	179.09	178.14	178.04	177.52	165.53	137.93
Total Common Shares Outstanding	179.09	178.14	178.04	177.52	165.53	137.93
Working Capital	-62	-59.3	-49.5	-42.6	-32.6	-37.6
Book Value Per Share	0.71	0.72	0.75	0.86	0.93	1.09
Tangible Book Value	35.9	36.6	41.3	66.1	68	63.78
Tangible Book Value Per Share	0.20	0.21	0.23	0.37	0.41	0.46
Machinery	115.2	112.5	107.2	102.4	99.4	94.27
Construction In Progress	2.9	1.8	2.3	2.1	2.3	3.7
Leasehold Improvements	259	251.2	240.8	208.7	191.9	176.73

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