ACV Auctions 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	FY 2019
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	Dec '19 Dec 31, 2019
Cash & Equivalents	252.52	182.57	280.75	565.99	233.73	182.28
Short-Term Investments	35.23	228.76	215.93	13.78	-	-
Cash & Short-Term Investments	287.75	411.33	496.68	579.78	233.73	182.28
Cash Growth	-36.09%	-17.18%	-14.33%	148.06%	28.23%	-
Receivables	334.51	283.04	246.78	267.03	112.64	83.28
Other Current Assets	16.97	12.52	11.32	10.61	8.04	2.65
Total Current Assets	639.23	706.9	754.77	857.41	354.41	268.2
Property, Plant & Equipment	49.53	21.78	10.12	8.18	6.91	5.41
Goodwill	177.9	103.38	91.76	78.84	21.82	16.07
Other Intangible Assets	165.22	89.96	56.28	35.97	19.27	12.77
Long-Term Deferred Charges	-	-	-	-	0.8	0.8
Other Long-Term Assets	2.48	0.91	1.99	2.55	1.35	1.28
Total Assets	1,034	922.92	914.92	982.96	404.55	304.52
Accounts Payable	385.7	305.85	323.66	395.97	151.97	85.83
Accrued Expenses	25.92	20.45	18.19	25.08	10.38	7.16
Current Portion of Leases	3.63	1.65	1.17	1.31	0.75	0.47
Current Unearned Revenue	5.2	4.2	3.8	-	1.5	2.33
Other Current Liabilities	1.8	1.8	1.4	1	2.1	1.9
Total Current Liabilities	422.24	333.94	348.22	423.36	166.7	97.68
Long-Term Debt	115	115	75.5	0.5	4.83	-
Long-Term Leases	37.73	15.03	3.41	2.05	1.32	1.49
Other Long-Term Liabilities	3.17	2.42	2.07	0.95	5.05	0.03
Total Liabilities	578.14	466.4	429.2	426.86	177.91	99.19
Common Stock	0.17	0.16	0.16	0.16	0.02	0.04
Additional Paid-In Capital	932.39	880.51	836.7	801.14	27.32	19.78
Retained Earnings	-476.18	-422.62	-347.35	-245.16	-166.98	-125.96
Comprehensive Income & Other	-0.17	-1.53	-3.78	-0.04	-0.06	-0
Total Common Equity	456.21	456.53	485.72	556.1	-139.69	-106.14
Shareholders' Equity	456.21	456.53	485.72	556.1	226.64	205.33
Total Liabilities & Equity	1,034	922.92	914.92	982.96	404.55	304.52
Total Debt	156.36	131.68	80.08	3.86	6.9	1.95
Net Cash (Debt)	131.39	279.65	416.6	575.92	226.82	180.32
Net Cash Growth	-59.74%	-32.87%	-27.66%	153.91%	25.79%	-
Net Cash Per Share	0.80	1.75	2.65	4.60	10.50	9.82
Filing Date Shares Outstanding	167.64	163.89	158.8	156.27	44.66	42.16
Total Common Shares Outstanding	167.05	161.84	158.46	156.08	44.66	42.16
Working Capital	216.99	372.96	406.56	434.05	187.7	170.52
Book Value Per Share	2.73	2.82	3.07	3.56	-3.13	-2.52
Tangible Book Value	113.09	263.19	337.69	441.28	-180.78	-134.98
Tangible Book Value Per Share	0.68	1.63	2.13	2.83	-4.05	-3.20
Machinery	-	8.7	12.07	8.93	6.73	3.72
Leasehold Improvements	-	0.68	0.62	0.62	0.62	0.71

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