Freelancer Limited (FLNCF)

Freelancer Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	23.16	21.15	23.36	30.32	34.34
Cash & Short-Term Investments	23.16	21.15	23.36	30.32	34.34
Cash Growth	9.50%	-9.44%	-22.95%	-11.72%	7.27%
Accounts Receivable	1.1	1.86	2.74	4	3.61
Other Receivables	1.24	2.07	2.09	2.45	1.99
Receivables	2.34	3.93	4.83	6.45	5.59
Prepaid Expenses	2.5	2.63	2.28	2	1.96
Other Current Assets	0.46	0.47	0.34	0.2	0.07
Total Current Assets	28.47	28.18	30.8	38.96	41.96
Property, Plant & Equipment	9.42	13.75	18.32	19.39	22.79
Goodwill	27.1	27.01	27.01	27.01	19.35
Other Intangible Assets	7.02	7.11	7.11	7.11	7.11
Long-Term Deferred Tax Assets	11.3	11.45	12.52	11.63	10.97
Other Long-Term Assets	0.66	1.18	1.29	1.23	1.52
Total Assets	83.96	88.68	97.05	105.33	103.69
Accounts Payable	2.76	2.74	2.74	2.93	3.17
Accrued Expenses	1.51	1.97	1.88	2.08	1.61
Short-Term Debt	-	0.12	0.12	0.12	0.29
Current Portion of Leases	5.49	4.84	5.56	5.71	5.63
Current Income Taxes Payable	-	0	0.02	0.04	0.09
Current Unearned Revenue	0.96	0.63	0.69	0.85	0.59
Other Current Liabilities	35.13	34.7	37.82	39.12	36.81
Total Current Liabilities	45.86	45.01	48.83	50.85	48.17
Long-Term Leases	6.91	12.19	15.52	16.08	19.09
Long-Term Unearned Revenue	0.76	0.67	0.65	0.64	0.55
Long-Term Deferred Tax Liabilities	2.64	3.38	4.62	5.61	5.96
Other Long-Term Liabilities	0.39	0.45	0.55	0.51	0.43
Total Liabilities	57.25	61.86	70.58	74	74.53
Common Stock	38.92	38.92	38.92	38.78	38.45
Retained Earnings	-17.75	-17.06	-17.42	-15.89	-13.63
Comprehensive Income & Other	1.76	1.3	1.29	4.76	4.33
Total Common Equity	22.92	23.15	22.79	27.66	29.15
Minority Interest	3.8	3.67	3.67	3.67	0.02
Shareholders' Equity	26.72	26.83	26.47	31.33	29.17
Total Liabilities & Equity	83.96	88.68	97.05	105.33	103.69
Total Debt	12.4	17.15	21.2	21.91	25.01
Net Cash (Debt)	10.76	4	2.16	8.4	9.33
Net Cash Growth	168.90%	85.67%	-74.35%	-9.95%	69.35%
Net Cash Per Share	0.02	0.01	0.00	0.02	0.02
Filing Date Shares Outstanding	450.91	451.72	452.33	452.52	453.12
Total Common Shares Outstanding	450.91	451.72	452.33	452.52	453.12
Working Capital	-17.39	-16.83	-18.03	-11.89	-6.21
Book Value Per Share	0.05	0.05	0.05	0.06	0.06
Tangible Book Value	-11.2	-10.97	-11.33	-6.47	2.69
Tangible Book Value Per Share	-0.02	-0.02	-0.03	-0.01	0.01
Machinery	3.95	3.78	3.72	3.61	3.06
Leasehold Improvements	0.44	0.44	0.44	0.45	0.45

Updated Feb 25, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.