Vapotherm, Inc. (VAPO)

Vapotherm 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2.9	9.73	15.74	57.07	113.68	71.66
Cash & Short-Term Investments	2.9	9.73	15.74	57.07	113.68	71.66
Cash Growth	-83.87%	-38.21%	-72.42%	-49.80%	58.65%	23.07%
Receivables	8.66	10.77	9.1	10.91	23.49	8.24
Inventory	23.3	22.97	32.98	36.56	19.87	9.14
Prepaid Expenses	2.16	2.96	2.08	4.51	2.34	3.17
Other Current Assets	-	-	-	0.7	2.7	0.9
Total Current Assets	37.02	46.42	59.9	109.75	162.09	93.1
Property, Plant & Equipment	26.5	27.08	32.44	29.2	28.83	15.09
Goodwill	0.56	0.57	0.54	15.3	16.23	0.59
Other Intangible Assets	-	-	-	4.4	5.69	0.35
Long-Term Deferred Tax Assets	0.06	0.06	0.1	0.08	-	0.07
Other Long-Term Assets	3.79	3.5	3.22	1.36	2.82	2.7
Total Assets	67.93	77.62	96.2	160.09	215.66	111.89
Accounts Payable	4.38	5.05	2.74	5.92	4.97	3.38
Accrued Expenses	18.19	6.99	9.76	18.73	23.22	6.62
Short-Term Debt	-	-	-	6.61	-	3.49
Current Portion of Leases	1.96	2.41	2.31	1.75	1.57	-
Current Income Taxes Payable	0.91	1	1.32	1.45	1.72	0.98
Current Unearned Revenue	1.26	1.24	1.22	2.08	2.98	0.48
Other Current Liabilities	1.86	2.4	2.21	6.63	7.52	1.24
Total Current Liabilities	146.96	19.1	19.56	43.17	41.98	16.19
Long-Term Debt	-	107.06	96.99	39.73	44.54	41.79
Long-Term Leases	2.29	2.92	5.88	5.36	6.78	-
Long-Term Deferred Tax Liabilities	-	-	-	-	0.01	-
Other Long-Term Liabilities	0	3.88	1.94	5.16	8.45	0.17
Total Liabilities	149.25	132.95	124.39	93.42	101.75	58.15
Common Stock	0.01	0.01	0	0.03	0.03	0.02
Additional Paid-In Capital	496.08	492.76	461.97	443.36	430.78	319.12
Retained Earnings	-577.3	-548.2	-490	-376.74	-316.94	-265.44
Comprehensive Income & Other	-0.11	0.09	-0.16	0.03	0.04	0.04
Total Common Equity	-81.32	-55.33	-28.19	66.67	113.91	53.74
Shareholders' Equity	-81.32	-55.33	-28.19	66.67	113.91	53.74
Total Liabilities & Equity	67.93	77.62	96.2	160.09	215.66	111.89
Total Debt	122.65	112.39	105.19	53.44	52.89	45.28
Net Cash (Debt)	-119.75	-102.67	-89.45	3.63	60.79	26.38
Net Cash Growth	-	-	-	-94.03%	130.47%	11.09%
Net Cash Per Share	-18.70	-17.00	-26.77	1.12	20.42	11.34
Filing Date Shares Outstanding	6.24	6.19	5.77	3.27	3.23	2.61
Total Common Shares Outstanding	6.24	6.17	3.56	3.27	3.22	2.61
Working Capital	-109.94	27.33	40.34	66.58	120.11	76.91
Book Value Per Share	-13.03	-8.97	-7.91	20.41	35.43	20.62
Tangible Book Value	-81.88	-55.9	-28.73	46.97	91.99	52.8
Tangible Book Value Per Share	-13.12	-9.07	-8.06	14.38	28.61	20.26
Machinery	-	38.31	36.23	36.39	29.36	21.65
Construction In Progress	-	2.41	4.02	0.99	2.39	0.61
Leasehold Improvements	-	4.83	4.67	2.98	2.48	2.09

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