Procaps Group Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022	Dec '20 Dec 31, 2020	Jan '20 Jan 1, 2020
Cash & Equivalents	17.51	43	72.11	4.23	2.04
Cash & Short-Term Investments	17.51	43	72.11	4.23	2.04
Cash Growth	-59.27%	-40.37%	1605.18%	107.10%	-
Accounts Receivable	120.24	98.33	100.05	88.5	98.11
Other Receivables	16.78	19.92	25.34	19.09	6.7
Receivables	139.3	120.57	125.38	107.89	105.31
Inventory	101.83	99.76	81.56	64.28	65
Other Current Assets	17.01	15.97	5.84	8.3	0.1
Total Current Assets	275.65	279.3	284.89	184.7	172.45
Property, Plant & Equipment	137.64	112.98	112.81	113.53	113.21
Long-Term Investments	4.21	1.72	2.7	3.22	2.52
Goodwill	-	5.79	6.8	6.86	7.02
Other Intangible Assets	42.87	32.18	30.13	27.58	23.2
Long-Term Deferred Tax Assets	10.48	7.49	8.47	21.77	16.22
Other Long-Term Assets	1.65	3.08	4.53	1.87	3.11
Total Assets	472.5	442.53	450.33	359.54	337.73
Accounts Payable	87.88	87.23	87.36	97.37	98.48
Accrued Expenses	5.48	3.79	-	2.24	1.53
Short-Term Debt	17.41	15.55	-	0.9	3.05
Current Portion of Long-Term Debt	258.69	246.45	224.32	103.62	96.93
Current Portion of Leases	5.44	9.05	-	10.26	-
Current Income Taxes Payable	7.82	6.93	12.29	9.39	7.54
Other Current Liabilities	18.93	17.3	32.31	15.85	40.95
Total Current Liabilities	401.65	386.29	356.28	239.63	248.48
Long-Term Debt	1.3	4.03	29.04	313.2	320.46
Long-Term Leases	29.81	25.14	-	26.54	-
Long-Term Deferred Tax Liabilities	2.49	6.75	4.95	18.89	7.66
Other Long-Term Liabilities	37.99	57.46	130.05	15.96	5.08
Total Liabilities	473.24	479.66	520.32	614.22	581.68
Common Stock	1.01	1.01	1.01	2	2
Additional Paid-In Capital	375.49	377.68	377.68	54.41	54.41
Retained Earnings	-346.05	-386.8	-465.89	-287.45	-276.95
Comprehensive Income & Other	-30.25	-28.09	18.15	-24.42	-23.75
Total Common Equity	0.21	-36.2	-69.05	-255.46	-244.29
Minority Interest	-0.95	-0.94	-0.94	0.78	0.35
Shareholders' Equity	-0.74	-37.13	-69.99	-254.68	-243.95
Total Liabilities & Equity	472.5	442.53	450.33	359.54	337.73
Total Debt	312.65	300.22	253.37	454.52	420.44
Net Cash (Debt)	-295.14	-257.21	-181.25	-450.29	-418.4
Net Cash Per Share	-2.92	-2.54	-1.85	-4.64	-4.31
Filing Date Shares Outstanding	2,304	112.82	112.82	2	97.13
Total Common Shares Outstanding	112.82	112.82	112.82	2	97.13
Working Capital	-126.01	-106.99	-71.39	-54.93	-76.03
Book Value Per Share	0.00	-0.32	-0.61	-127.66	-2.52
Tangible Book Value	-42.66	-74.17	-105.99	-289.9	-274.51
Tangible Book Value Per Share	-0.38	-0.66	-0.94	-144.87	-2.83
Land	38.53	32.15	30.32	26.82	28.11
Machinery	95.2	61.84	71.23	69.66	69.51
Construction In Progress	23.39	20.72	9.89	9.33	8.44

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