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	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	8.86	6.91	9.85	7.91	7.53	5.71
Cash & Short-Term Investments	8.86	6.91	9.85	7.91	7.53	5.71
Cash Growth	-9.99%	-29.79%	24.40%	5.16%	31.77%	14.39%
Accounts Receivable	11.09	14.24	14.05	16.06	10.13	7.09
Other Receivables	1.83	0.89	0.83	0.59	0.04	0.02
Receivables	12.92	15.13	14.88	16.65	10.17	7.11
Inventory	-	-	-	-	-	0.13
Prepaid Expenses	0.08	0.02	0.04	0.05	-	-
Other Current Assets	1.24	0.96	0.87	0.59	1.45	1.34
Total Current Assets	23.1	23.03	25.64	25.21	19.15	14.29
Property, Plant & Equipment	0.63	0.78	1.65	2.09	1.07	1.17
Other Intangible Assets	1.92	1.29	5.5	3.34	0.37	0.01
Long-Term Deferred Tax Assets	1.11	1.46	0.59	1.34	0.59	0.38
Long-Term Deferred Charges	5.1	5.58	1.91	2.53	2.61	3.26
Other Long-Term Assets	0.04	0.07	0.06	0.05	0.05	0.03
Total Assets	31.9	32.21	35.35	34.55	23.84	19.15
Accounts Payable	3.44	4.2	5.05	4.31	1.33	2.97
Accrued Expenses	0.55	1.72	1.15	1.31	0.34	0.22
Current Portion of Leases	0.4	0.53	0.72	0.65	0.21	0.22
Current Income Taxes Payable	-	0.03	0.4	0.94	0.93	0.4
Current Unearned Revenue	10.7	9.25	6.23	6.8	0.39	0.39
Other Current Liabilities	-	-	-	-	1.9	0.98
Total Current Liabilities	15.09	15.73	13.54	14.02	5.1	5.71
Long-Term Leases	0.17	0.22	0.85	1.3	0.5	0.48
Long-Term Unearned Revenue	1.97	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	17.22	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	21.74	15.86	11.76	8.27	6.91	6.73
Retained Earnings	-7.76	-2.5	5.55	7.64	8.1	4.22
Shareholders' Equity	14.68	14.03	17.99	16.59	15.68	11.62
Total Liabilities & Equity	31.9	32.21	35.35	34.55	23.84	19.15
Total Debt	0.56	0.74	1.57	1.95	0.71	0.71
Net Cash (Debt)	8.3	6.17	8.28	5.97	6.82	5.01
Net Cash Growth	0.23%	-25.44%	38.75%	-12.51%	36.24%	20.36%
Net Cash Per Share	0.12	0.09	0.12	0.09	0.10	0.07
Filing Date Shares Outstanding	69.65	69.65	67.35	67.35	67.35	67.35
Total Common Shares Outstanding	69.65	67.35	67.35	67.35	67.35	67.35
Working Capital	8.02	7.3	12.1	11.18	14.05	8.58
Book Value Per Share	0.21	0.21	0.27	0.25	0.23	0.17
Tangible Book Value	12.76	12.74	12.49	13.25	15.31	11.62
Tangible Book Value Per Share	0.18	0.19	0.19	0.20	0.23	0.17
Buildings	1.67	1.63	1.96	1.91	0.12	0.08
Machinery	3.69	3.68	3.77	3.44	2.74	1.4

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