CLS Holdings USA, Inc. (CLSH)

CLS Holdings USA Balance Sheet

Financials in millions USD. Fiscal year is June - May.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 31, 2024	May 31, 2024	May 31, 2023	May 31, 2022	May 31, 2021	May 31, 2020
Cash & Equivalents	0.52	0.6	1	2.55	1.67	2.93
Cash & Short-Term Investments	0.52	0.6	1	2.55	1.67	2.93
Cash Growth	-49.61%	-39.90%	-60.87%	53.24%	-43.08%	-72.21%
Accounts Receivable	1.21	0.68	0.43	0.62	0.68	0.16
Other Receivables	0.03	-	0	-	0.01	0
Receivables	1.24	0.68	0.43	0.62	0.69	4.21
Inventory	2.04	1.97	3.01	3.42	1.23	0.58
Prepaid Expenses	0.01	0.05	0.15	0.29	0.25	0.23
Restricted Cash	2.6	-	-	-	-	-
Other Current Assets	-	-	-	0	0	0
Total Current Assets	6.41	3.3	4.59	6.88	3.84	7.94
Property, Plant & Equipment	3.78	3.9	4.55	6.5	5.73	5.18
Long-Term Investments	-	-	-	0.47	-	-
Goodwill	0.56	0.56	0.56	0.56	0.56	0.56
Other Intangible Assets	0.01	0.01	0.21	1.19	1.31	1.42
Other Long-Term Assets	0.16	0.16	0.16	0.23	0.17	0.17
Total Assets	10.92	7.93	10.07	15.83	11.6	15.27
Accounts Payable	3.55	2.51	1.79	1.41	0.77	0.59
Accrued Expenses	0.73	0.85	1.57	1.32	1.1	0.8
Short-Term Debt	-	0.99	0.47	1.01	-	-
Current Portion of Long-Term Debt	1.92	0.44	5.29	19.45	0.33	-
Current Portion of Leases	0.58	0.54	0.46	0.38	0.29	0.34
Current Income Taxes Payable	9.42	8.9	6.75	4.53	2.49	-
Other Current Liabilities	-	-	-	-	-	0.15
Total Current Liabilities	16.2	14.23	16.34	28.11	4.98	1.88
Long-Term Debt	4.85	5.19	5.79	2.69	19.73	17.64
Long-Term Leases	1.38	1.42	1.74	2.17	1.98	1.14
Total Liabilities	22.42	20.83	23.87	32.98	26.69	20.66
Common Stock	0.02	0.01	0.01	0	0.01	0.01
Additional Paid-In Capital	103.74	101.52	96.15	77.95	77.56	71.2
Retained Earnings	-114.19	-113.37	-108.88	-95.08	-92.74	-76.85
Comprehensive Income & Other	0.07	0.07	0.07	0.07	0.07	0.24
Total Common Equity	-10.36	-11.77	-12.66	-17.05	-15.1	-5.4
Minority Interest	-1.14	-1.14	-1.14	-0.1	-	-
Shareholders' Equity	-11.5	-12.91	-13.8	-17.15	-15.1	-5.4
Total Liabilities & Equity	10.92	7.93	10.07	15.83	11.6	15.27
Total Debt	8.71	8.57	13.76	25.71	22.33	19.12
Net Cash (Debt)	-8.19	-7.97	-12.76	-23.16	-20.66	-16.19
Net Cash Per Share	-0.07	-0.08	-0.21	-0.72	-0.65	-0.51
Filing Date Shares Outstanding	165.86	124.5	72.54	32.05	32.04	31.63
Total Common Shares Outstanding	181.35	124.5	72.54	32.05	31.81	31.63
Working Capital	-9.78	-10.93	-11.75	-21.23	-1.14	6.06
Book Value Per Share	-0.06	-0.09	-0.17	-0.53	-0.47	-0.17
Tangible Book Value	-10.93	-12.34	-13.43	-18.8	-16.96	-7.37
Tangible Book Value Per Share	-0.06	-0.10	-0.19	-0.59	-0.53	-0.23
Machinery	2.83	2.83	2.69	2.73	2.09	1.98
Leasehold Improvements	2.91	2.91	2.91	3.69	2.82	2.66

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