Aura Investments Ltd. (TLV: AURA)

Aura Investments Balance Sheet

Financials in millions ILS. 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	92.33	104.5	67.26	67.45	110.8	34.19
Short-Term Investments	27.12	24.86	5.95	-	-	-
Cash & Short-Term Investments	119.46	129.36	73.21	67.45	110.8	34.19
Cash Growth	16.78%	76.69%	8.54%	-39.13%	224.06%	71.23%
Accounts Receivable	-	1.94	3.36	3.17	1.12	4.5
Other Receivables	82.59	23.61	15.09	18.02	13	16.43
Receivables	82.59	25.55	18.45	21.18	14.12	20.93
Inventory	1,694	1,524	1,667	1,163	1,045	1,021
Prepaid Expenses	-	5.8	7.2	4.7	5.27	4.49
Restricted Cash	202.34	275.54	293.33	183.82	92.7	106.61
Other Current Assets	1,070	699.67	162.89	167.62	309.01	115.77
Total Current Assets	3,168	2,660	2,222	1,608	1,577	1,303
Property, Plant & Equipment	29.71	18.73	13.61	5.8	9.1	10.78
Long-Term Investments	48.3	13.8	12.36	46.85	37.45	35.05
Goodwill	20.47	20.47	20.47	18.49	18.49	18.49
Other Intangible Assets	-	-	-	-	37.97	38.11
Long-Term Deferred Tax Assets	-	-	-	0.34	9.68	23.94
Other Long-Term Assets	1,209	427.11	329.07	180.33	150.66	157.19
Total Assets	4,475	3,142	2,599	1,861	1,841	1,588
Accounts Payable	190.32	150.93	104.89	40.38	82.05	63.26
Accrued Expenses	-	70.68	63.81	50	29.43	16.56
Short-Term Debt	1,536	850.77	399.65	405.29	578.91	348.64
Current Portion of Long-Term Debt	438.3	305.9	338.89	369.8	392.49	443.88
Current Portion of Leases	10.25	6.72	0.87	2.3	3.8	4.58
Current Unearned Revenue	82.24	155.03	337.79	252.22	76.56	78.51
Other Current Liabilities	691.67	434.36	540.63	169.78	222.26	220.35
Total Current Liabilities	2,949	1,974	1,787	1,290	1,385	1,176
Long-Term Debt	290.79	196.66	106.22	50.68	87.05	130.17
Long-Term Leases	7.53	0.44	-	-	-	0.37
Long-Term Deferred Tax Liabilities	102.04	70.63	36.65	-	-	-
Total Liabilities	3,350	2,242	1,929	1,340	1,473	1,306
Common Stock	47.31	47.31	47.31	47.31	47.31	47.31
Additional Paid-In Capital	689.31	651.73	503.3	497.6	453.33	403.91
Retained Earnings	390.4	202.26	102.58	-23.96	-133.28	-175.42
Treasury Stock	-12.8	-12.8	-	-	-	-
Comprensive Income & Other	-6.56	-6.47	-0.55	-0.57	1.38	5.48
Total Common Equity	1,108	882.03	652.64	520.38	368.74	281.27
Minority Interest	18.04	17.97	17.32	-0.02	-0.02	-0.01
Shareholders' Equity	1,126	900	669.95	520.36	368.72	281.26
Total Liabilities & Equity	4,475	3,142	2,599	1,861	1,841	1,588
Total Debt	2,283	1,360	845.63	828.08	1,062	927.64
Net Cash (Debt)	-2,164	-1,231	-772.41	-760.63	-951.45	-893.44
Net Cash Per Share	-7.95	-4.72	-3.01	-3.13	-4.22	-4.38
Filing Date Shares Outstanding	278.32	271.98	256.48	255.76	242.54	208.42
Total Common Shares Outstanding	278.32	271.98	256.48	255.76	242.54	208.42
Working Capital	218.75	685.34	435.51	317.94	191.16	127
Book Value Per Share	3.98	3.24	2.54	2.03	1.52	1.35
Tangible Book Value	1,087	861.56	632.17	501.89	312.29	224.68
Tangible Book Value Per Share	3.91	3.17	2.46	1.96	1.29	1.08

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