Above Food Ingredients Inc. (ABVE)

Above Food Ingredients Balance Sheet

Financials in millions CAD. Fiscal year is February - January.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Jan 31, 2024	Jan 31, 2024	Jan 31, 2023	Jan 31, 2022
Cash & Equivalents	0.95	0.95	2.33	2.06
Cash & Short-Term Investments	0.95	0.95	2.33	2.06
Cash Growth	-	-59.09%	13.16%	-
Accounts Receivable	24.03	24.03	33.66	22.43
Other Receivables	-	-	-	0.05
Receivables	24.7	24.7	35.71	27.18
Inventory	26.01	26.01	47.92	50.39
Prepaid Expenses	1.23	1.23	1.97	0.53
Other Current Assets	15.55	15.55	14.57	26.27
Total Current Assets	68.44	68.44	102.5	106.43
Property, Plant & Equipment	65.55	65.55	64.56	55.95
Long-Term Investments	5.87	5.87	9.54	4.05
Goodwill	0.87	0.87	-	2.54
Other Intangible Assets	2.45	2.45	2.94	0.56
Long-Term Deferred Charges	0.68	0.68	0.95	-
Other Long-Term Assets	0.04	0.04	0.41	1.79
Total Assets	143.89	143.89	180.89	171.32
Accounts Payable	53.08	53.08	47.25	34.84
Short-Term Debt	48.3	48.3	53.25	46.34
Current Portion of Long-Term Debt	30.8	30.8	23.4	0.71
Current Portion of Leases	2.37	2.37	2	1.7
Other Current Liabilities	19.29	19.29	15.25	16.81
Total Current Liabilities	153.85	153.85	141.16	100.39
Long-Term Debt	0.19	0.19	0.58	1.04
Long-Term Leases	35.86	35.86	36.53	34.88
Long-Term Deferred Tax Liabilities	0.25	0.25	-	0.08
Other Long-Term Liabilities	-	-	-	2.75
Total Liabilities	190.15	190.15	178.26	139.13
Common Stock	0	0	0	0
Additional Paid-In Capital	45.78	45.78	41.47	26.08
Retained Earnings	-103.88	-103.88	-50.57	-5.08
Comprehensive Income & Other	11.84	11.84	11.72	11.19
Shareholders' Equity	-46.26	-46.26	2.63	32.18
Total Liabilities & Equity	143.89	143.89	180.89	171.32
Total Debt	117.53	117.53	115.75	84.65
Net Cash (Debt)	-116.58	-116.58	-113.42	-82.6
Net Cash Per Share	-1.50	-1.50	-1.49	-1.14
Filing Date Shares Outstanding	28.53	28.53	77.45	72.3
Total Common Shares Outstanding	78.03	78.03	77.45	72.3
Working Capital	-85.41	-85.41	-38.66	6.03
Book Value Per Share	-0.59	-0.59	0.03	0.45
Tangible Book Value	-49.58	-49.58	-0.31	29.09
Tangible Book Value Per Share	-0.64	-0.64	-0.00	0.40
Land	0.1	0.1	0.1	0.1
Buildings	16.5	16.5	16.01	16.33
Machinery	14.47	14.47	11.9	4.12

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