Brilliant Earth Group 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	152.65	155.81	154.65	172.87	66.27	40.39
Cash & Short-Term Investments	152.65	155.81	154.65	172.87	66.27	40.39
Cash Growth	3.75%	0.75%	-10.54%	160.85%	64.06%	-
Inventory	38.53	37.79	39.33	24.74	13.56	10.81
Prepaid Expenses	10.85	10.05	10.86	7.08	1.74	1.56
Restricted Cash	0.22	0.21	0.21	0.21	0.21	0.2
Other Current Assets	0.5	1	0.9	1.1	1.2	0.7
Total Current Assets	202.74	204.86	205.95	205.99	82.97	53.67
Property, Plant & Equipment	57.79	56.3	44.37	6.73	1.96	1.75
Other Intangible Assets	-	1.47	2.03	-	0.03	0.26
Long-Term Deferred Tax Assets	9.34	9.75	8.95	4.41	-	-
Long-Term Deferred Charges	-	0.3	-	-	-	-
Other Long-Term Assets	3.37	0.92	1.28	0.6	0.26	0.25
Total Assets	273.25	273.58	262.57	217.73	85.22	55.93
Accounts Payable	2.2	4.51	11.03	14.48	10.82	10.77
Accrued Expenses	20.11	22.47	24.21	18.61	9.54	7.44
Current Portion of Long-Term Debt	6.5	4.06	3.25	30.79	-	-
Current Portion of Leases	5.93	4.99	3.87	-	-	-
Current Unearned Revenue	21.54	19.56	18.55	18.82	10.78	8.45
Other Current Liabilities	16.14	21.36	13.63	10.15	7.58	5.32
Total Current Liabilities	72.42	76.95	74.54	92.84	38.71	31.96
Long-Term Debt	51.59	55.57	59.46	32.79	62.21	32.65
Long-Term Leases	37.06	35.57	28.54	-	-	-
Long-Term Unearned Revenue	-	-	-	0.2	0.2	0.14
Other Long-Term Liabilities	7.83	8.04	6.89	9.06	3.17	1.86
Total Liabilities	168.89	176.13	169.43	134.89	104.28	66.62
Common Stock	0.01	0.01	0.01	0.01	-85.4	-91.52
Additional Paid-In Capital	10.47	8.28	7.26	6.87	-	-
Retained Earnings	4.43	4.25	3.66	1.53	-	-
Total Common Equity	14.47	12.53	10.93	8.4	-85.4	-91.52
Minority Interest	89.89	84.92	82.21	74.44	-	-
Shareholders' Equity	104.36	97.46	93.14	82.84	-19.07	-10.69
Total Liabilities & Equity	273.25	273.58	262.57	217.73	85.22	55.93
Total Debt	101.07	100.2	95.12	63.58	62.21	32.65
Net Cash (Debt)	51.58	55.61	59.53	109.29	4.06	7.74
Net Cash Growth	15.15%	-6.58%	-45.53%	2593.12%	-47.57%	-
Net Cash Per Share	0.52	0.57	0.62	1.13	-	-
Filing Date Shares Outstanding	13.62	13.01	11.57	9.61	-	-
Total Common Shares Outstanding	13.67	12.52	11.25	9.61	-	-
Working Capital	130.33	127.91	131.41	113.15	44.26	21.71
Book Value Per Share	1.06	1.00	0.97	0.87	-	-
Tangible Book Value	14.47	11.07	8.9	8.4	-85.42	-91.78
Tangible Book Value Per Share	1.06	0.88	0.79	0.87	-	-
Machinery	-	6.01	4.24	1.94	0.82	1.13
Construction In Progress	-	0.99	3.63	0.7	0.16	0.04
Leasehold Improvements	-	22	12.7	6.74	3.29	2.88

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