Xplus S.A. (WSE: XPL)

Xplus 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	12.66	6.91	9.85	7.91	7.53	5.71
Cash & Short-Term Investments	12.66	6.91	9.85	7.91	7.53	5.71
Cash Growth	74.77%	-29.79%	24.40%	5.16%	31.77%	14.39%
Accounts Receivable	11.61	14.24	14.05	16.06	10.13	7.09
Other Receivables	-	0.89	0.83	0.59	0.04	0.02
Receivables	11.61	15.13	14.88	16.65	10.17	7.11
Inventory	-	-	-	-	-	0.13
Prepaid Expenses	-	0.02	0.04	0.05	-	-
Other Current Assets	1.61	0.96	0.87	0.59	1.45	1.34
Total Current Assets	25.88	23.03	25.64	25.21	19.15	14.29
Property, Plant & Equipment	1.3	0.78	1.65	2.09	1.07	1.17
Other Intangible Assets	7.34	1.29	5.5	3.34	0.37	0.01
Long-Term Deferred Tax Assets	1.39	1.46	0.59	1.34	0.59	0.38
Long-Term Deferred Charges	-	5.58	1.91	2.53	2.61	3.26
Other Long-Term Assets	0.02	0.07	0.06	0.05	0.05	0.03
Total Assets	35.94	32.21	35.35	34.55	23.84	19.15
Accounts Payable	4.16	4.2	5.05	4.31	1.33	2.97
Accrued Expenses	1.29	1.72	1.15	1.31	0.34	0.22
Current Portion of Leases	0.53	0.53	0.72	0.65	0.21	0.22
Current Income Taxes Payable	0.34	0.03	0.4	0.94	0.93	0.4
Current Unearned Revenue	10.28	9.25	6.23	6.8	0.39	0.39
Other Current Liabilities	-	-	-	-	1.9	0.98
Total Current Liabilities	16.61	15.73	13.54	14.02	5.1	5.71
Long-Term Leases	0.71	0.22	0.85	1.3	0.5	0.48
Long-Term Unearned Revenue	1.72	2.24	2.97	2.64	2.11	1.33
Long-Term Deferred Tax Liabilities	-	-	-	-	0.4	-
Other Long-Term Liabilities	-	-	-	-	0.05	-
Total Liabilities	19.04	18.18	17.36	17.96	8.16	7.52
Common Stock	0.7	0.67	0.67	0.67	0.67	0.67
Additional Paid-In Capital	13.36	15.86	11.76	8.27	6.91	6.73
Retained Earnings	2.84	-2.5	5.55	7.64	8.1	4.22
Shareholders' Equity	16.9	14.03	17.99	16.59	15.68	11.62
Total Liabilities & Equity	35.94	32.21	35.35	34.55	23.84	19.15
Total Debt	1.24	0.74	1.57	1.95	0.71	0.71
Net Cash (Debt)	11.42	6.17	8.28	5.97	6.82	5.01
Net Cash Growth	80.33%	-25.44%	38.75%	-12.51%	36.24%	20.36%
Net Cash Per Share	-	0.09	0.12	0.09	0.10	0.07
Filing Date Shares Outstanding	-	69.65	67.35	67.35	67.35	67.35
Total Common Shares Outstanding	-	67.35	67.35	67.35	67.35	67.35
Working Capital	9.27	7.3	12.1	11.18	14.05	8.58
Book Value Per Share	-	0.21	0.27	0.25	0.23	0.17
Tangible Book Value	9.56	12.74	12.49	13.25	15.31	11.62
Tangible Book Value Per Share	-	0.19	0.19	0.20	0.23	0.17
Buildings	-	1.63	1.96	1.91	0.12	0.08
Machinery	-	3.68	3.77	3.44	2.74	1.4

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