Aroa Biosurgery Limited (AROAF)

Aroa Biosurgery Balance Sheet

Financials in millions NZD. Fiscal year is April - March.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	7.99	11.52	9.54	6.17	15.38
Short-Term Investments	14.16	18.7	36.39	51.24	21.58
Cash & Short-Term Investments	22.15	30.23	45.93	57.4	36.97
Cash Growth	-26.72%	-34.20%	-19.98%	55.29%	667.07%
Accounts Receivable	33.57	26.28	22.72	15.13	2.78
Other Receivables	1.78	2.61	3.02	2.04	4.45
Receivables	35.35	28.89	25.74	17.17	7.23
Inventory	8.27	8.1	4.83	3.98	3.61
Prepaid Expenses	2.41	1.82	1.44	1.33	0.92
Other Current Assets	-	-	0.19	-	0.03
Total Current Assets	68.18	69.04	78.14	79.88	48.75
Property, Plant & Equipment	21.51	22.22	20.64	15.36	12.66
Goodwill	5.54	5.54	5.54	5.54	5.54
Other Intangible Assets	9.11	10.11	10.75	11.73	12.54
Long-Term Deferred Charges	4.46	4.05	1.33	-	-
Other Long-Term Assets	0.08	0.1	0.13	0.15	0.17
Total Assets	108.87	111.06	116.52	112.65	79.66
Accounts Payable	1.67	1.71	1.91	1.33	0.74
Accrued Expenses	5.38	5.74	5.44	4.69	4.01
Current Portion of Long-Term Debt	-	-	-	-	9.95
Current Portion of Leases	1.12	1	0.56	0.59	0.57
Current Income Taxes Payable	-	-	-	0.05	-
Other Current Liabilities	2.14	1.06	0.01	0.05	0.03
Total Current Liabilities	10.3	9.51	7.91	6.71	15.29
Long-Term Leases	5.3	6.43	6.55	5.29	5.72
Other Long-Term Liabilities	0.19	0.17	0.17	0.16	0.16
Total Liabilities	15.79	16.12	14.63	12.16	21.17
Common Stock	146.84	146.8	146.49	145.76	97.32
Retained Earnings	-64.06	-62.15	-51.52	-51.13	-42.74
Comprehensive Income & Other	10.3	10.29	6.92	5.86	3.91
Shareholders' Equity	93.09	94.94	101.89	100.49	58.49
Total Liabilities & Equity	108.87	111.06	116.52	112.65	79.66
Total Debt	6.42	7.44	7.11	5.88	16.23
Net Cash (Debt)	15.73	22.79	38.83	51.53	20.73
Net Cash Growth	-30.96%	-41.30%	-24.65%	148.56%	-
Net Cash Per Share	0.05	0.07	0.11	0.15	0.07
Filing Date Shares Outstanding	344.9	344.21	343.11	342.46	300.73
Total Common Shares Outstanding	344.9	344.21	343.11	342.46	300.73
Working Capital	57.87	59.52	70.22	73.17	33.46
Book Value Per Share	0.27	0.28	0.30	0.29	0.19
Tangible Book Value	78.43	79.29	85.6	83.22	40.41
Tangible Book Value Per Share	0.23	0.23	0.25	0.24	0.13
Machinery	14.55	12.6	11.93	10.48	10.11
Construction In Progress	8.41	8.32	5.73	4.17	0.46
Leasehold Improvements	5.08	4.88	4.62	1.63	1.59

Source: S&P Global Market Intelligence. Standard template. Financial Sources.