Abacus Life Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	19.41	25.59	30.05	0.1	0.14
Short-Term Investments	3.02	2.25	-	-	-
Cash & Short-Term Investments	22.43	27.84	30.05	0.1	0.14
Cash Growth	-38.80%	-7.36%	29242.73%	-24.29%	-
Accounts Receivable	2.32	2.23	0.21	-	-
Other Receivables	3.98	1.01	2.9	0.07	0.07
Receivables	6.3	3.24	3.11	0.07	0.07
Prepaid Expenses	2.07	0.7	0.12	0.02	0
Total Current Assets	30.8	31.78	33.28	0.19	0.21
Property, Plant & Equipment	2.92	2.29	0.1	0.15	-
Long-Term Investments	3.04	2.85	3.19	1.5	1.25
Goodwill	139.93	140.29	-	-	-
Other Intangible Assets	24.65	29.62	-	-	-
Other Long-Term Assets	275.97	124.99	22.53	-	-
Total Assets	477.31	331.83	59.09	1.84	1.46
Accounts Payable	-	-	0.04	-	-
Accrued Expenses	5.14	4.35	0.91	-	-
Short-Term Debt	-	0.01	0.26	0.93	0.15
Current Portion of Long-Term Debt	13.73	13.03	-	-	-
Current Portion of Leases	0.41	0.12	0.05	0.05	-
Current Income Taxes Payable	-	0.75	-	-	-
Current Unearned Revenue	0.92	0.51	-	-	-
Other Current Liabilities	3.66	4.56	0.04	0.02	0.01
Total Current Liabilities	23.86	23.33	1.3	1	0.16
Long-Term Debt	166.51	126.79	28.25	-	-
Long-Term Leases	1.86	1.8	0.03	0.08	-
Long-Term Deferred Tax Liabilities	12	9.2	1.36	-	-
Other Long-Term Liabilities	15.13	6.64	-	-	-
Total Liabilities	219.37	167.76	30.95	1.07	0.16
Common Stock	0.01	0.01	0.01	0.05	0.05
Additional Paid-In Capital	309.66	199.83	0.7	0.66	0.66
Retained Earnings	-39.64	-34.73	25.49	0.21	0.59
Treasury Stock	-12.03	-1.28	-	-	-
Comprehensive Income & Other	0.03	0.11	1.05	-	-
Total Common Equity	258.03	163.93	27.25	0.92	1.3
Minority Interest	-0.09	0.14	0.9	-0.15	-
Shareholders' Equity	257.94	164.07	28.15	0.77	1.3
Total Liabilities & Equity	477.31	331.83	59.09	1.84	1.46
Total Debt	182.52	141.74	28.59	1.05	0.15
Net Cash (Debt)	-160.09	-113.9	1.46	-0.95	-0.01
Net Cash Per Share	-2.42	-1.97	0.03	-	-
Filing Date Shares Outstanding	74.68	63.49	11.48	18.34	-
Total Common Shares Outstanding	74.71	63.24	18.34	43.13	-
Working Capital	6.93	8.45	31.98	-0.8	0.05
Book Value Per Share	3.45	2.59	1.49	0.02	-
Tangible Book Value	93.45	-5.98	27.25	0.92	1.3
Tangible Book Value Per Share	1.25	-0.09	1.49	0.02	-
Machinery	1.03	0.45	0.02	0.02	-
Leasehold Improvements	0.04	0.02	0.01	0.01	-

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