AoFrio Limited (NZE: AOF)

AoFrio Balance Sheet

Financials in millions NZD. 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	1.95	3.3	2.84	5.95	4.61	3.46
Cash & Short-Term Investments	1.95	3.3	2.84	5.95	4.61	3.46
Cash Growth	-22.43%	16.06%	-52.31%	29.13%	33.28%	270.74%
Accounts Receivable	19.93	15.44	23	16.41	7.54	13.7
Other Receivables	0.94	0.8	0.66	0.6	0.62	0.55
Receivables	20.87	16.24	23.66	17.01	8.16	14.25
Inventory	10.21	8.8	11.27	4.6	3.42	4.8
Prepaid Expenses	0.58	0.24	0.62	0.84	0.46	0.54
Other Current Assets	0.04	0.25	0.14	-	-	0.06
Total Current Assets	33.64	28.83	38.53	28.4	16.65	23.1
Property, Plant & Equipment	5.6	5.48	1.16	1.72	2.08	2.66
Goodwill	3.23	3.19	3.15	3.13	3.14	3.22
Other Intangible Assets	0.58	0.54	0.42	0.41	0.4	0.4
Long-Term Deferred Tax Assets	10.36	10.36	10.54	6.05	-	-
Long-Term Deferred Charges	12.23	10.19	9.34	9.09	8.85	8.53
Total Assets	65.64	58.6	63.13	48.79	31.13	37.91
Accounts Payable	20.62	14.2	21.79	14.51	7.38	13.4
Accrued Expenses	3.7	3.03	3.31	4.66	2.5	2.44
Short-Term Debt	4.09	4	2.65	0.08	0.57	1.42
Current Portion of Long-Term Debt	0.05	0.67	0.72	0.42	-	-
Current Portion of Leases	0.23	0.18	0.08	0.23	0.29	0.28
Current Income Taxes Payable	-	0.02	-	-	-	-
Current Unearned Revenue	2.31	2.27	2.01	1.43	1.04	1.04
Other Current Liabilities	0.14	0.13	0.18	0.23	0.32	0.47
Total Current Liabilities	31.14	24.51	30.73	21.56	12.09	19.05
Long-Term Debt	0.32	0.31	0.47	0.51	0.07	-
Long-Term Leases	4.09	4.21	-	0.76	1.1	1.36
Long-Term Unearned Revenue	11.77	10.03	8.15	5.36	3.15	3.37
Other Long-Term Liabilities	-	-	-	0.32	-	1.02
Total Liabilities	47.32	39.06	39.35	28.51	16.42	24.8
Common Stock	135.58	135.58	135.58	135.56	135.56	130.23
Retained Earnings	-112.78	-111.74	-108.21	-111.47	-116.89	-114.74
Comprehensive Income & Other	-4.48	-4.29	-3.59	-3.8	-3.95	-2.38
Total Common Equity	18.32	19.54	23.78	20.29	14.72	13.11
Shareholders' Equity	18.32	19.54	23.78	20.29	14.72	13.11
Total Liabilities & Equity	65.64	58.6	63.13	48.79	31.13	37.91
Total Debt	8.78	9.38	3.92	2	2.03	3.06
Net Cash (Debt)	-6.83	-6.08	-1.08	3.96	2.58	0.4
Net Cash Growth	-	-	-	53.51%	547.49%	-
Net Cash Per Share	-0.02	-0.01	-0.00	0.01	0.01	0.00
Filing Date Shares Outstanding	431.85	431.85	431.85	431.91	431.91	322.71
Total Common Shares Outstanding	431.85	431.85	431.85	431.91	431.91	322.71
Working Capital	2.5	4.32	7.8	6.85	4.56	4.06
Book Value Per Share	0.04	0.05	0.06	0.05	0.03	0.04
Tangible Book Value	14.51	15.81	20.21	16.75	11.17	9.49
Tangible Book Value Per Share	0.03	0.04	0.05	0.04	0.03	0.03
Machinery	-	5.7	7.44	7.21	7.05	8.39

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