Legacy Education Alliance, Inc. (LEAI)

Legacy Education Alliance Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.09	0.04	0.11	0.58	1.5	3.84
Cash & Short-Term Investments	0.09	0.04	0.11	0.58	1.5	3.84
Cash Growth	-18.02%	-61.61%	-80.56%	-61.60%	-60.93%	230.66%
Other Receivables	-	-	-	0.29	-	-
Receivables	-	-	-	0.29	-	-
Inventory	0	0	0	0	0.01	0.05
Prepaid Expenses	0.35	0.35	0.34	0.32	1.58	2.07
Restricted Cash	0.11	0.11	0.11	0.37	1.18	2.39
Other Current Assets	0.2	0.2	0.16	0.3	1.99	6.81
Total Current Assets	0.76	0.71	0.73	1.86	6.26	15.15
Property, Plant & Equipment	0.08	0.08	0.11	0.02	0.05	1.5
Long-Term Deferred Tax Assets	-	-	-	-	-	0.29
Other Long-Term Assets	0.04	0.04	0.04	0.04	0.04	0.41
Total Assets	0.87	0.83	0.88	1.92	6.34	17.36
Accounts Payable	2.68	2.68	2.58	2.54	1.76	2.31
Accrued Expenses	5.43	4.62	3.48	2.68	4.35	2.85
Short-Term Debt	4.63	4.61	2.43	0.14	-	0.5
Current Portion of Long-Term Debt	1	1	1.18	1.01	-	-
Current Portion of Leases	0.06	0.06	0.07	0.02	0.03	0.09
Current Unearned Revenue	3.86	3.86	3.47	4.44	10.38	46.45
Other Current Liabilities	9.44	9.44	9.24	9.85	11.29	4.5
Total Current Liabilities	27.11	26.27	22.45	20.68	27.81	56.69
Long-Term Debt	0.76	0.76	0.56	1.93	1.9	-
Long-Term Leases	0.02	0.02	0.05	-	0.02	0.03
Long-Term Deferred Tax Liabilities	0.8	0.8	0.8	1.49	0.13	-
Other Long-Term Liabilities	0	0	0	-	0.12	-
Total Liabilities	28.68	27.85	23.85	24.1	29.98	56.72
Common Stock	0	0	0	0	0	0
Additional Paid-In Capital	13.25	13.25	13.22	13.16	11.56	11.55
Retained Earnings	-41.43	-40.65	-37.7	-36.18	-35.62	-51.63
Comprehensive Income & Other	0.79	0.79	1.59	0.84	0.42	0.71
Total Common Equity	-27.39	-26.6	-22.88	-22.18	-23.64	-39.36
Minority Interest	-0.42	-0.42	-0.09	-	-	-
Shareholders' Equity	-27.81	-27.02	-22.97	-22.18	-23.64	-39.36
Total Liabilities & Equity	0.87	0.83	0.88	1.92	6.34	17.36
Total Debt	6.47	6.44	4.28	3.11	1.95	0.61
Net Cash (Debt)	-6.38	-6.4	-4.17	-2.53	-0.45	3.23
Net Cash Growth	-	-	-	-	-	403.28%
Net Cash Per Share	-0.16	-0.16	-0.12	-0.09	-0.02	0.14
Filing Date Shares Outstanding	49.24	49.24	38.18	33.92	23.28	23.16
Total Common Shares Outstanding	49.24	49.24	38.18	33.92	23.28	23.16
Working Capital	-26.35	-25.57	-21.72	-18.82	-21.55	-41.54
Book Value Per Share	-0.56	-0.54	-0.60	-0.65	-1.02	-1.70
Tangible Book Value	-27.39	-26.6	-22.88	-22.18	-23.64	-39.36
Tangible Book Value Per Share	-0.56	-0.54	-0.60	-0.65	-1.02	-1.70
Land	-	-	-	-	-	0.78
Buildings	-	-	-	-	-	2.41
Machinery	-	-	-	-	0.23	2

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