Brand 24 S.A. (WSE: B24)

Brand 24 Balance Sheet

Financials in millions PLN. 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	8.24	6.7	2.41	1.73	0.97	0.36
Cash & Short-Term Investments	8.24	6.7	2.41	1.73	0.97	0.36
Cash Growth	116.70%	178.43%	38.98%	78.06%	171.46%	-48.95%
Accounts Receivable	0.86	0.87	0.85	0.71	0.56	0.81
Other Receivables	1.21	1.2	0.89	0.41	0.28	0.47
Receivables	2.07	2.07	1.75	1.12	0.84	1.28
Other Current Assets	-	0.01	0.92	0.1	0.01	0.09
Total Current Assets	10.31	8.78	5.07	2.96	1.82	1.73
Property, Plant & Equipment	5.44	5.63	1.23	2.01	2.83	5.18
Other Intangible Assets	8.77	8.66	7.34	5.46	4.45	3.54
Long-Term Deferred Tax Assets	1.27	1.17	0.49	0.89	1	0.69
Other Long-Term Assets	0.27	0.26	0.08	0.07	0.09	0.09
Total Assets	26.06	24.51	14.22	11.39	10.19	11.23
Accounts Payable	1.29	1.39	1.3	1	0.82	1.46
Accrued Expenses	0.4	0.4	0.28	0.18	0.16	0.3
Short-Term Debt	-	-	-	1	1.05	1.4
Current Portion of Long-Term Debt	0.3	0.31	0.29	-	-	-
Current Portion of Leases	1.37	1.31	0.82	0.99	1.13	1.7
Current Income Taxes Payable	0.42	0.08	0.08	0.01	0.03	0.02
Current Unearned Revenue	3.59	2.68	1.67	1.14	0.94	0.97
Other Current Liabilities	0.29	0.66	0.26	0.1	0.21	0.12
Total Current Liabilities	7.65	6.84	4.7	4.42	4.35	5.97
Long-Term Debt	-	0.03	0.35	-	-	-
Long-Term Leases	3.78	3.99	0.35	1.06	1.72	3.35
Long-Term Unearned Revenue	2.3	2.48	1.67	1.01	-	0
Long-Term Deferred Tax Liabilities	0.49	0.5	0.55	0.41	0.31	0.2
Other Long-Term Liabilities	0	-	-	-	-	0
Total Liabilities	14.23	13.84	7.61	6.91	6.37	9.53
Common Stock	0.22	0.22	0.22	0.22	0.22	0.2
Additional Paid-In Capital	7.83	7.83	7.83	7.83	7.83	5.19
Retained Earnings	-1.94	-3.1	-6.62	-8.16	-8.43	-7.08
Comprensive Income & Other	5.72	5.73	5.17	4.6	4.19	3.39
Shareholders' Equity	11.83	10.68	6.61	4.48	3.81	1.7
Total Liabilities & Equity	26.06	24.51	14.22	11.39	10.19	11.23
Total Debt	5.45	5.64	1.81	3.04	3.89	6.45
Net Cash (Debt)	2.8	1.06	0.59	-1.31	-2.92	-6.09
Net Cash Growth	20.42%	77.87%	-	-	-	-
Net Cash Per Share	1.22	0.46	0.26	-0.58	-1.39	-3.03
Filing Date Shares Outstanding	2.23	2.23	2.21	2.2	2.16	2.02
Total Common Shares Outstanding	2.23	2.23	2.21	2.2	2.16	2.02
Working Capital	2.66	1.94	0.37	-1.47	-2.53	-4.24
Book Value Per Share	5.31	4.79	2.99	2.04	1.77	0.84
Tangible Book Value	3.06	2.01	-0.73	-0.98	-0.64	-1.85
Tangible Book Value Per Share	1.38	0.90	-0.33	-0.45	-0.29	-0.91
Buildings	0.24	0.24	0.09	0.09	0.09	0.09
Machinery	0.44	0.4	0.33	0.28	0.25	0.31

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