Icelandic Salmon AS Balance Sheet

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

Millions EUR. 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	1.51	10.19	1.85	3.74	3.05	1.73
Short-Term Investments	-	-	0.12	0.12	0.13	-
Cash & Short-Term Investments	1.51	10.19	1.98	3.87	3.18	1.73
Cash Growth	-27.83%	415.12%	-48.86%	21.48%	83.94%	-
Accounts Receivable	2.02	13.17	15.03	7.32	6.13	5.89
Other Receivables	4.56	3.8	4.62	2	0.94	1.91
Receivables	6.58	16.97	19.65	9.33	7.07	7.8
Inventory	82.33	69.96	89.19	69.44	58.9	47.86
Other Current Assets	-	-	-0	-	-0	-
Total Current Assets	90.42	97.12	110.82	82.63	69.15	57.39
Property, Plant & Equipment	113.4	104.81	88.12	58.05	46.38	42.02
Long-Term Investments	0	-	-	1.65	1.57	2.5
Goodwill	34.74	34.74	34.74	19.33	19.32	19.33
Other Intangible Assets	1.63	1.63	1.63	0.98	-	-
Long-Term Deferred Tax Assets	-	-	-	3.41	3.68	4.23
Other Long-Term Assets	-	0	-	4.96	3.97	3.69
Total Assets	240.19	238.29	235.31	171.01	144.07	129.16
Accounts Payable	9.24	8.68	11.7	9.7	9.74	7.51
Accrued Expenses	-	8.89	9.52	5.56	2.75	2.41
Short-Term Debt	0.3	-	4.13	-	-	4.59
Current Portion of Long-Term Debt	3	1.5	2.1	2.08	20.46	1.5
Current Portion of Leases	3.53	0.89	1.19	1.09	0.46	2.05
Current Income Taxes Payable	0.9	2.39	1.34	-	-	-
Other Current Liabilities	6.22	0.66	0.13	0	1.03	0.76
Total Current Liabilities	23.19	23.01	30.11	18.43	34.45	18.83
Long-Term Debt	50	54.5	51.65	38.47	-	44.01
Long-Term Leases	9.24	4.77	5.76	4.8	1.44	0.24
Long-Term Deferred Tax Liabilities	2.7	3.13	3.58	-	-	-
Other Long-Term Liabilities	-0	-	-	-	-	-0
Total Liabilities	85.12	85.41	91.09	61.7	35.89	63.08
Common Stock	29.57	29.57	29.57	29.57	29.57	26.98
Additional Paid-In Capital	88.23	88.23	88.6	90.62	90.62	52.04
Retained Earnings	39.64	37.32	28.5	-8.49	-11.08	-12.81
Comprehensive Income & Other	-2.38	-2.24	-2.46	-2.4	-0.93	-0.14
Shareholders' Equity	155.07	152.88	144.22	109.31	108.18	66.08
Total Liabilities & Equity	240.19	238.29	235.31	171.01	144.07	129.16
Total Debt	66.07	61.67	64.82	46.44	22.36	52.4
Net Cash (Debt)	-64.56	-51.48	-62.84	-42.57	-19.18	-50.67
Net Cash Per Share	-2.03	-1.66	-2.03	-1.37	-0.70	-1.90
Filing Date Shares Outstanding	30.96	30.96	30.96	30.96	30.96	26.61
Total Common Shares Outstanding	30.96	30.96	30.96	30.96	30.96	26.61
Working Capital	67.24	74.11	80.71	64.2	34.71	38.55
Book Value Per Share	5.01	4.94	4.66	3.53	3.49	2.48
Tangible Book Value	118.7	116.52	107.85	89	88.86	46.74
Tangible Book Value Per Share	3.83	3.76	3.48	2.87	2.87	1.76
Land	-	36.58	36.31	20.01	9.1	8.45
Machinery	-	92.67	66.88	52.27	-	-
Construction In Progress	-	7.72	8.38	4.2	10.87	9.57

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