The Arena Group Holdings, Inc. (AREN)

The Arena Group Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6.09	9.28	13.87	9.35	9.03	8.85
Cash & Short-Term Investments	6.09	9.28	13.87	9.35	9.03	8.85
Cash Growth	10.86%	-33.07%	48.37%	3.49%	2.05%	267.83%
Accounts Receivable	22.7	44.81	33.95	21.66	16.5	16.23
Other Receivables	0.16	0.2	0.98	1.15	0.8	0.75
Receivables	22.86	45.01	34.93	22.81	17.29	16.99
Inventory	0.07	0.77	0.93	0.49	-	-
Prepaid Expenses	2.06	2.95	2.32	2.98	3.4	3.37
Restricted Cash	-	-	0.5	0.5	0.5	0.62
Other Current Assets	4.29	32.38	26.15	41.54	43.62	18.33
Total Current Assets	35.35	90.4	78.7	77.67	73.85	48.16
Property, Plant & Equipment	2.79	0.5	1.11	1.16	19.42	4.64
Goodwill	42.58	42.58	39.34	19.62	16.14	16.14
Other Intangible Assets	31.87	47.18	69.3	66.66	78.86	97.3
Long-Term Deferred Charges	-	7.42	14.35	8.24	24.61	29.67
Other Long-Term Assets	0.77	0.79	0.92	0.64	1.33	1.04
Total Assets	113.36	188.88	203.72	173.98	214.2	196.99
Accounts Payable	4.98	10.36	12.86	11.98	8.23	9.58
Accrued Expenses	21.83	23.84	17.23	21.51	13.28	10.99
Short-Term Debt	20.75	27.5	48.9	11.99	7.18	-
Current Portion of Long-Term Debt	102.37	102.31	65.68	5.74	-	0.74
Current Portion of Leases	1.07	1.69	0.43	0.37	1.06	2.2
Current Unearned Revenue	10.72	59.79	58.7	54.03	61.63	32.16
Other Current Liabilities	105.22	10.54	12.56	10.79	16.19	31.87
Total Current Liabilities	266.93	236.02	216.36	116.41	107.56	87.54
Long-Term Debt	-	-	-	64.37	62.19	56.83
Long-Term Leases	2.27	0.35	1.84	0.79	19.89	2.62
Long-Term Unearned Revenue	0.53	10.68	19.7	15.28	23.5	31.18
Long-Term Deferred Tax Liabilities	0.66	0.6	0.47	0.36	0.21	-
Other Long-Term Liabilities	-	0.06	4.32	14.56	2.75	0.24
Total Liabilities	270.39	247.71	242.69	211.77	216.1	178.41
Common Stock	0.3	0.24	0.18	0.13	0.1	0.37
Additional Paid-In Capital	332.7	319.42	270.74	200.41	141.86	35.56
Retained Earnings	-490.2	-378.65	-323.07	-252.21	-162.27	-73.04
Comprehensive Income & Other	-	-	-	-	0	0.04
Total Common Equity	-157.2	-59	-52.15	-51.68	-20.31	-37.07
Shareholders' Equity	-157.03	-58.83	-38.97	-37.79	-1.9	18.59
Total Liabilities & Equity	113.36	188.88	203.72	173.98	214.2	196.99
Total Debt	126.46	131.84	116.85	83.26	90.32	62.39
Net Cash (Debt)	-120.37	-122.56	-102.98	-73.92	-81.28	-53.54
Net Cash Per Share	-4.61	-5.49	-5.84	-6.47	-38.89	-31.76
Filing Date Shares Outstanding	29.59	29.77	18.72	17.22	10.4	1.58
Total Common Shares Outstanding	29.57	23.84	18.21	12.44	10.4	1.58
Working Capital	-231.58	-145.62	-137.67	-38.74	-33.72	-39.38
Book Value Per Share	-5.32	-2.47	-2.86	-4.15	-1.95	-23.48
Tangible Book Value	-231.65	-148.75	-160.79	-137.95	-115.31	-150.5
Tangible Book Value Per Share	-7.83	-6.24	-8.83	-11.09	-11.09	-95.35
Machinery	1.91	1.91	1.98	1.35	1.36	0.67
Leasehold Improvements	0.03	-	-	-	0.35	0.31

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