The Standard Group PLC (NASE: SGL)

The Standard Group Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	49.25	49.25	45.42	8.32	14.35	92.8
Cash & Short-Term Investments	49.25	49.25	45.42	8.32	14.35	92.8
Cash Growth	8.43%	8.43%	445.94%	-42.00%	-84.54%	328.92%
Accounts Receivable	1,790	1,790	1,395	1,264	989.89	906.26
Other Receivables	73.47	73.47	66.63	52.83	49.64	87.25
Receivables	1,863	1,863	1,461	1,317	1,040	993.51
Inventory	105.82	105.82	99.91	158.41	224.2	217.46
Prepaid Expenses	16.79	16.79	17.76	23.52	21.92	81.52
Total Current Assets	2,035	2,035	1,624	1,507	1,300	1,385
Property, Plant & Equipment	1,537	1,537	1,722	1,903	1,713	1,843
Other Intangible Assets	524.49	524.49	538.71	521.63	568.19	578.81
Long-Term Deferred Tax Assets	-	-	538.9	380.64	431.84	346.8
Other Long-Term Assets	-	-	-	42.25	42.25	42.25
Total Assets	4,097	4,097	4,424	4,354	4,055	4,196
Accounts Payable	2,540	2,540	1,864	944.38	871.5	595.8
Accrued Expenses	1,096	1,096	779.51	21.11	45.28	74.17
Short-Term Debt	84.16	84.16	259.56	474.27	441.86	164.74
Current Portion of Long-Term Debt	195.21	195.21	680.68	1,052	561.48	491.8
Current Portion of Leases	1.42	1.42	16.94	61.99	29.18	59.8
Other Current Liabilities	255.87	255.87	325.96	722.59	613.66	934.36
Total Current Liabilities	4,172	4,172	3,926	3,277	2,563	2,321
Long-Term Debt	1,028	1,028	351.95	-	321.39	362.82
Long-Term Leases	18.85	18.85	6.54	31.14	50.91	91.26
Total Liabilities	5,220	5,220	4,285	3,308	2,935	2,775
Common Stock	408.65	408.65	408.65	408.65	408.65	408.65
Additional Paid-In Capital	39.38	39.38	39.38	39.38	39.38	39.38
Retained Earnings	-1,579	-1,579	-412.19	408.83	474.63	733.97
Comprehensive Income & Other	-42.15	-42.15	-42.15	0.1	0.1	0.1
Total Common Equity	-1,173	-1,173	-6.3	856.97	922.77	1,182
Minority Interest	50.23	50.23	145.27	189.46	196.81	239.11
Shareholders' Equity	-1,122	-1,122	138.97	1,046	1,120	1,421
Total Liabilities & Equity	4,097	4,097	4,424	4,354	4,055	4,196
Total Debt	1,328	1,328	1,316	1,620	1,405	1,170
Net Cash (Debt)	-1,279	-1,279	-1,270	-1,611	-1,390	-1,078
Net Cash Per Share	-15.65	-15.65	-15.54	-19.72	-17.01	-13.18
Filing Date Shares Outstanding	81.73	81.73	81.73	81.73	81.73	81.73
Total Common Shares Outstanding	81.73	81.73	81.73	81.73	81.73	81.73
Working Capital	-2,137	-2,137	-2,302	-1,770	-1,263	-935.38
Book Value Per Share	-14.35	-14.35	-0.08	10.49	11.29	14.46
Tangible Book Value	-1,697	-1,697	-545.02	335.34	354.58	603.29
Tangible Book Value Per Share	-20.77	-20.77	-6.67	4.10	4.34	7.38
Land	299.85	299.85	303.99	308.13	109.13	-
Buildings	935.54	935.54	935.54	934.29	759.67	760.79
Machinery	3,444	3,444	3,460	3,425	3,390	3,534
Construction In Progress	4.85	4.85	3.22	3.49	89.36	8.4

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