Establishment Labs Holdings Inc. (ESTA)

ESTA 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	39.7	40.04	66.36	53.42	84.52	37.66
Cash & Short-Term Investments	39.7	40.04	66.36	53.42	84.52	37.66
Cash Growth	-23.94%	-39.67%	24.23%	-36.80%	124.47%	-28.47%
Receivables	67.25	46.92	35.42	24.44	19.13	22.77
Inventory	67.66	79.94	37.02	28.98	23.37	30.55
Prepaid Expenses	3.78	4.82	8.21	4.15	2.7	3.61
Other Current Assets	4.57	3.19	2.9	2.29	2.58	1.27
Total Current Assets	182.95	174.9	149.9	113.27	132.3	95.84
Property, Plant & Equipment	84.27	80.59	54.79	20.86	18.81	16.42
Goodwill	0.47	0.47	0.47	0.47	0.47	0.47
Other Intangible Assets	9.78	7.99	4.61	4.37	4.15	3.44
Long-Term Deferred Tax Assets	-	3.69	0.17	0.26	0.27	-
Other Long-Term Assets	5.21	1.01	1.12	0.3	0.39	0.37
Total Assets	282.69	268.64	211.06	139.53	156.39	116.53
Accounts Payable	34.4	41.62	20.03	14.48	9.72	10.37
Accrued Expenses	12.42	12.69	16.25	15.53	13.2	10.11
Current Portion of Leases	1.15	0.77	0.69	0.4	0.95	0.26
Current Income Taxes Payable	0.12	0.11	0.13	-	-	-
Current Unearned Revenue	1.65	1.84	1.69	0.77	1.21	0.79
Other Current Liabilities	0.76	0.12	0.17	0.71	0.82	1.73
Total Current Liabilities	50.5	57.15	38.96	31.89	25.9	23.24
Long-Term Debt	194.36	188.74	175.46	51.91	49.83	48.14
Long-Term Leases	3.83	2.71	3.2	1.9	1.95	-
Long-Term Unearned Revenue	1.21	1.5	1.67	2.39	1.86	1.34
Other Long-Term Liabilities	0.08	0.15	-0.04	0.7	1.88	4.19
Total Liabilities	249.98	250.25	219.25	88.79	81.43	76.92
Common Stock	368.93	315.63	223.64	219.74	213.47	147.69
Additional Paid-In Capital	73.57	63.75	49.91	36.58	26.72	21.21
Retained Earnings	-410.16	-360.1	-281.59	-206.39	-165.25	-127.13
Treasury Stock	-2.85	-2.85	-2.85	-2.85	-2.85	-2.85
Comprehensive Income & Other	3.23	1.96	2.72	3.66	2.87	0.69
Shareholders' Equity	32.71	18.4	-8.19	50.74	74.96	39.61
Total Liabilities & Equity	282.69	268.64	211.06	139.53	156.39	116.53
Total Debt	199.33	192.22	179.35	54.21	52.73	48.4
Net Cash (Debt)	-159.64	-152.19	-112.99	-0.79	31.79	-10.75
Net Cash Per Share	-5.82	-5.94	-4.62	-0.03	1.36	-0.52
Filing Date Shares Outstanding	28	27.21	24.42	24.12	23.55	23.33
Total Common Shares Outstanding	27.96	26.09	24.41	24.08	23.52	20.65
Working Capital	132.46	117.75	110.95	81.38	106.4	72.6
Book Value Per Share	1.17	0.71	-0.34	2.11	3.19	1.92
Tangible Book Value	22.46	9.94	-13.26	45.9	70.35	35.71
Tangible Book Value Per Share	0.80	0.38	-0.54	1.91	2.99	1.73
Land	3.69	3.69	0.8	0.8	0.8	0.8
Buildings	54.01	26.74	9.48	9.19	8.93	8.92
Machinery	38.32	29.91	16.94	15.27	13.72	12.12
Construction In Progress	-	30.59	35.26	3.17	0.32	-
Leasehold Improvements	2.59	2.6	2.23	2.12	2.07	2.1

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