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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	5.77	9.28	13.87	9.35	9.03	8.85
Cash & Short-Term Investments	5.77	9.28	13.87	9.35	9.03	8.85
Cash Growth	-20.81%	-33.07%	48.37%	3.49%	2.05%	267.83%
Accounts Receivable	25.86	44.81	33.95	21.66	16.5	16.23
Other Receivables	0.15	0.2	0.98	1.15	0.8	0.75
Receivables	26.01	45.01	34.93	22.81	17.29	16.99
Inventory	0.14	0.77	0.93	0.49	-	-
Prepaid Expenses	2.92	2.95	2.32	2.98	3.4	3.37
Restricted Cash	-	-	0.5	0.5	0.5	0.62
Other Current Assets	3	32.38	26.15	41.54	43.62	18.33
Total Current Assets	37.83	90.4	78.7	77.67	73.85	48.16
Property, Plant & Equipment	2.62	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	30.84	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	0.36	0.79	0.92	0.64	1.33	1.04
Total Assets	114.23	188.88	203.72	173.98	214.2	196.99
Accounts Payable	4.19	10.36	12.86	11.98	8.23	9.58
Accrued Expenses	22.33	23.84	17.23	21.51	13.28	10.99
Short-Term Debt	110.4	27.5	48.9	11.99	7.18	-
Current Portion of Long-Term Debt	-	102.31	65.68	5.74	-	0.74
Current Portion of Leases	0.99	1.69	0.43	0.37	1.06	2.2
Current Unearned Revenue	7.57	59.79	58.7	54.03	61.63	32.16
Other Current Liabilities	101.94	10.54	12.56	10.79	16.19	31.87
Total Current Liabilities	247.43	236.02	216.36	116.41	107.56	87.54
Long-Term Debt	1.1	-	-	64.37	62.19	56.83
Long-Term Leases	1.96	0.35	1.84	0.79	19.89	2.62
Long-Term Unearned Revenue	0.36	10.68	19.7	15.28	23.5	31.18
Long-Term Deferred Tax Liabilities	0.69	0.6	0.47	0.36	0.21	-
Other Long-Term Liabilities	-	0.06	4.32	14.56	2.75	0.24
Total Liabilities	251.54	247.71	242.69	211.77	216.1	178.41
Common Stock	0.47	0.24	0.18	0.13	0.1	0.37
Additional Paid-In Capital	348.29	319.42	270.74	200.41	141.86	35.56
Retained Earnings	-486.24	-378.65	-323.07	-252.21	-162.27	-73.04
Comprehensive Income & Other	-	-	-	-	0	0.04
Total Common Equity	-137.48	-59	-52.15	-51.68	-20.31	-37.07
Shareholders' Equity	-137.31	-58.83	-38.97	-37.79	-1.9	18.59
Total Liabilities & Equity	114.23	188.88	203.72	173.98	214.2	196.99
Total Debt	114.46	131.84	116.85	83.26	90.32	62.39
Net Cash (Debt)	-108.68	-122.56	-102.98	-73.92	-81.28	-53.54
Net Cash Per Share	-3.67	-5.49	-5.84	-6.47	-38.89	-31.76
Filing Date Shares Outstanding	47.47	29.77	18.72	17.22	10.4	1.58
Total Common Shares Outstanding	47.45	23.84	18.21	12.44	10.4	1.58
Working Capital	-209.6	-145.62	-137.67	-38.74	-33.72	-39.38
Book Value Per Share	-2.90	-2.47	-2.86	-4.15	-1.95	-23.48
Tangible Book Value	-210.9	-148.75	-160.79	-137.95	-115.31	-150.5
Tangible Book Value Per Share	-4.44	-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	0.05	-	-	-	0.35	0.31

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