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	Dec '21 Dec 31, 2021	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	124.85	117.95	103.19	88.5	98.11
Other Receivables	22.23	23.48	30.87	19.09	6.7
Receivables	147.09	141.64	134.33	107.89	105.31
Inventory	101.83	96.83	79.43	64.28	65
Other Current Assets	9.22	15.97	12.19	8.3	0.1
Total Current Assets	275.65	297.44	298.06	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	32.21	30.17	27.58	23.2
Long-Term Deferred Tax Assets	10.48	6.97	7.07	21.77	16.22
Other Long-Term Assets	1.65	3.08	4.53	1.87	3.11
Total Assets	472.5	460.19	462.14	359.54	337.73
Accounts Payable	93.06	85.14	74.76	97.37	98.48
Accrued Expenses	-	3.31	1.87	2.24	1.53
Short-Term Debt	-	0.14	7.17	0.9	3.05
Current Portion of Long-Term Debt	268.39	248.39	64.74	103.62	96.93
Current Portion of Leases	-	9.05	9.85	10.26	-
Current Income Taxes Payable	7.82	6.13	11.76	9.39	7.54
Other Current Liabilities	32.38	16.21	17.82	15.85	40.95
Total Current Liabilities	401.65	368.37	187.96	239.63	248.48
Long-Term Debt	31.11	3.27	156.83	313.2	320.46
Long-Term Leases	-	25.14	21.89	26.54	-
Long-Term Deferred Tax Liabilities	2.49	7.82	6.07	18.89	7.66
Other Long-Term Liabilities	37.99	57.46	127.72	15.96	5.08
Total Liabilities	473.24	462.07	500.48	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	-396.29	-345.77	-388.31	-287.45	-276.95
Comprehensive Income & Other	19.99	-33.86	-27.78	-24.42	-23.75
Total Common Equity	0.21	-0.94	-37.4	-255.46	-244.29
Minority Interest	-0.95	-0.94	-0.94	0.78	0.35
Shareholders' Equity	-0.74	-1.88	-38.34	-254.68	-243.95
Total Liabilities & Equity	472.5	460.19	462.14	359.54	337.73
Total Debt	299.5	286	260.48	454.52	420.44
Net Cash (Debt)	-281.99	-242.99	-188.37	-450.29	-418.4
Net Cash Per Share	-2.80	-2.40	-1.92	-4.64	-4.31
Filing Date Shares Outstanding	100.86	112.82	112.82	2	97.13
Total Common Shares Outstanding	100.86	112.82	112.82	2	97.13
Working Capital	-126.01	-70.93	110.1	-54.93	-76.03
Book Value Per Share	0.00	-0.01	-0.33	-127.66	-2.52
Tangible Book Value	-42.66	-38.94	-74.37	-289.9	-274.51
Tangible Book Value Per Share	-0.42	-0.35	-0.66	-144.87	-2.83
Land	-	32.15	30.32	26.82	28.11
Machinery	-	64.12	71.67	69.66	69.51
Construction In Progress	-	21.82	10.64	9.33	8.44

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