Spir Group ASA Balance Sheet

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

Millions NOK. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	53.75	54.48	50.91	118.83	132.38
Cash & Short-Term Investments	53.75	54.48	50.91	118.83	132.38
Cash Growth	3.29%	7.01%	-57.16%	-10.23%	-
Accounts Receivable	194.04	114.76	137.23	62.09	22.33
Other Receivables	-	6.47	47.95	9.93	0.2
Receivables	194.04	121.23	185.18	72.02	22.52
Prepaid Expenses	-	24.57	28.27	12.1	4.34
Other Current Assets	-0	-	-0	-0	-
Total Current Assets	247.78	200.28	264.35	202.95	159.24
Property, Plant & Equipment	47.31	52.43	69.39	41.98	14.49
Long-Term Investments	32.7	37.41	30.18	13.05	0.06
Goodwill	1,196	1,027	1,046	712.39	59.82
Other Intangible Assets	563.54	498.22	534.29	427.67	109.43
Long-Term Deferred Charges	337.41	300.68	266.09	201.79	107.66
Other Long-Term Assets	-0	0.84	0.41	0.41	-0
Total Assets	2,425	2,117	2,211	1,600	450.7
Accounts Payable	247.45	60.6	63.05	30.32	9.23
Accrued Expenses	-	96.94	81.69	74.39	35.11
Current Portion of Long-Term Debt	138.78	118.78	128.48	101	15
Current Portion of Leases	13.15	17.54	25.07	13.28	2.76
Current Income Taxes Payable	13.38	10.21	1.77	14.65	2.41
Current Unearned Revenue	49.82	22.07	38.09	39.09	15.74
Other Current Liabilities	-0	60.15	67.14	27.75	1.63
Total Current Liabilities	462.58	386.28	405.28	300.48	81.87
Long-Term Debt	561.05	542.99	629.79	439.67	89.67
Long-Term Leases	25.84	25.97	23.32	23.96	8.88
Long-Term Deferred Tax Liabilities	106.11	99.58	115.53	79.25	10.15
Other Long-Term Liabilities	-	-	0	0	6.53
Total Liabilities	1,156	1,055	1,174	843.37	197.11
Common Stock	2.64	2.6	2.55	1.88	1.48
Additional Paid-In Capital	1,041	1,014	1,006	683.4	237.17
Retained Earnings	-	-	-	-	14.2
Comprehensive Income & Other	134.25	43.04	25.03	19.52	0.74
Total Common Equity	1,178	1,059	1,033	704.79	253.59
Minority Interest	91.52	3.08	3.34	52.08	-
Shareholders' Equity	1,269	1,062	1,037	756.87	253.59
Total Liabilities & Equity	2,425	2,117	2,211	1,600	450.7
Total Debt	738.83	705.28	806.66	577.92	116.31
Net Cash (Debt)	-685.08	-650.81	-755.75	-459.09	16.07
Net Cash Per Share	-0.96	-5.06	-7.32	-5.24	0.28
Filing Date Shares Outstanding	874.32	130.05	127.44	94.02	74.02
Total Common Shares Outstanding	874.32	130.05	127.44	94.02	74.02
Working Capital	-214.79	-186	-140.93	-97.53	77.37
Book Value Per Share	1.35	8.15	8.11	7.50	3.43
Tangible Book Value	-581.92	-466.27	-546.85	-435.26	84.34
Tangible Book Value Per Share	-0.67	-3.59	-4.29	-4.63	1.14
Machinery	27.61	23.55	33.39	8.52	3.94

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