HeiQ Plc (LON: HEIQ)

HeiQ Plc Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	5.03	5.03	9.69	8.49	14.56	25.7
Cash & Short-Term Investments	5.03	5.03	9.69	8.49	14.56	25.7
Cash Growth	-30.89%	-48.14%	14.21%	-41.70%	-43.34%	613.16%
Accounts Receivable	6.34	6.34	5.71	6.6	14.91	13.44
Other Receivables	2.07	2.07	2.7	3.12	2.57	1.37
Receivables	8.41	8.41	8.41	9.73	17.48	14.81
Inventory	8.26	8.26	11.25	13.17	13.77	13.54
Prepaid Expenses	0.77	0.77	1.61	1.02	1.05	1.24
Total Current Assets	22.46	22.46	30.97	32.41	46.86	55.28
Property, Plant & Equipment	21.04	21.04	17.14	17.62	14.84	8.03
Goodwill	9.27	9.27	9.33	8.46	19.08	3.52
Other Intangible Assets	9.4	9.4	11.16	11.99	11.7	1.75
Long-Term Deferred Tax Assets	0.31	0.31	0.31	0.54	1.34	0.83
Other Long-Term Assets	0.08	0.08	0.08	0.14	0.33	0.21
Total Assets	62.56	62.56	68.98	71.14	94.14	69.61
Accounts Payable	3.71	3.71	4.45	3.32	4.09	3.59
Accrued Expenses	3.38	3.38	4.95	5.35	4.63	3.7
Short-Term Debt	0.44	0.44	1.49	-	-	-
Current Portion of Long-Term Debt	8.94	8.94	8.92	2.89	1.16	0.17
Current Portion of Leases	1	1	1.13	1.26	0.91	0.35
Current Income Taxes Payable	0.19	0.19	0.61	0.31	0.05	1.5
Current Unearned Revenue	1.91	1.91	1.42	1.29	1	-
Other Current Liabilities	2.44	2.44	1.97	2.4	9.01	2.71
Total Current Liabilities	22.01	22.01	24.93	16.83	20.84	12.01
Long-Term Debt	1.83	1.83	1.5	1.45	1.61	1.4
Long-Term Leases	6.28	6.28	6.67	6.56	7.21	2.3
Long-Term Unearned Revenue	4.76	4.76	3.94	3.63	-	-
Long-Term Deferred Tax Liabilities	1.27	1.27	1.38	1.25	2.33	0.86
Other Long-Term Liabilities	-	-	0.02	-	0.34	0.15
Total Liabilities	37.13	37.13	39.5	30.8	34.61	20
Common Stock	57.01	57.01	55.26	55.1	51.52	49.56
Additional Paid-In Capital	152.28	152.28	150.99	150.77	144.19	134.54
Retained Earnings	-57.99	-57.99	-51.66	-39.47	-11.53	-8.5
Comprehensive Income & Other	-127.74	-127.74	-126.83	-128.02	-127.2	-125.97
Total Common Equity	23.57	23.57	27.76	38.39	56.99	49.63
Minority Interest	1.86	1.86	1.73	1.95	2.54	-0.02
Shareholders' Equity	25.43	25.43	29.48	40.34	59.54	49.61
Total Liabilities & Equity	62.56	62.56	68.98	71.14	94.14	69.61
Total Debt	18.49	18.49	19.72	12.16	10.88	4.23
Net Cash (Debt)	-13.46	-13.46	-10.02	-3.67	3.68	21.47
Net Cash Growth	-	-	-	-	-82.84%	-
Net Cash Per Share	-0.09	-0.09	-0.07	-0.03	0.03	0.18
Filing Date Shares Outstanding	168.54	168.54	168.54	140.08	130.58	125.89
Total Common Shares Outstanding	168.54	168.54	140.54	140.08	130.58	125.89
Working Capital	0.46	0.46	6.03	15.57	26.02	43.27
Book Value Per Share	0.14	0.14	0.20	0.27	0.44	0.39
Tangible Book Value	4.9	4.9	7.27	17.95	26.22	44.37
Tangible Book Value Per Share	0.03	0.03	0.05	0.13	0.20	0.35
Land	9.61	9.61	4.28	4.17	1.52	-
Machinery	8.94	8.94	12.24	11.4	9.21	8.21

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