Gaia, Inc. (GAIA)

Gaia, Inc. 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	4.37	7.77	11.56	10.27	12.61	11.49
Cash & Short-Term Investments	4.37	7.77	11.56	10.27	12.61	11.49
Cash Growth	-61.13%	-32.83%	12.59%	-18.53%	9.67%	-61.64%
Accounts Receivable	5.04	4.11	2.96	2.73	2.02	2.31
Other Receivables	2.33	2.19	0.15	-	-	-
Receivables	7.37	6.3	3.1	2.73	2.02	2.31
Prepaid Expenses	2.65	2.02	2.51	1.99	1.75	2.44
Total Current Assets	14.38	16.08	17.17	14.98	16.38	16.25
Property, Plant & Equipment	31.81	32.59	32.3	73.34	63.49	59.6
Long-Term Investments	6.81	6.37	6.88	10	10	10
Goodwill	31.94	31.94	31.94	28.87	17.29	17.29
Other Intangible Assets	54.71	41.81	42.33	2.82	0.57	0.8
Other Long-Term Assets	-	1.47	4.56	3.66	2.29	2.23
Total Assets	139.65	130.27	135.18	133.68	110.02	106.17
Accounts Payable	13.57	12.04	7.38	9.08	4.83	6.62
Accrued Expenses	1.91	2.04	2.97	3.44	3.29	3.97
Short-Term Debt	-	0.16	0.15	0.86	-	-
Current Portion of Long-Term Debt	0.16	-	-	-	0.14	-
Current Portion of Leases	0.82	0.78	0.75	0.72	0.69	-
Current Unearned Revenue	17.37	15.86	14.12	14.85	12.38	8.03
Other Current Liabilities	-	0.56	2	0.87	-	-
Total Current Liabilities	33.83	31.43	27.37	29.81	21.32	18.62
Long-Term Debt	5.68	5.8	14.96	6.11	6.25	18.43
Long-Term Leases	5.09	5.71	6.49	7.23	7.95	-
Long-Term Deferred Tax Liabilities	0.55	0.55	0.5	0.31	0.26	0.21
Total Liabilities	45.15	43.49	49.32	43.46	35.78	37.26
Common Stock	0	0	0	0	0	0
Additional Paid-In Capital	170.82	170.7	164.18	162.32	150.07	145.27
Retained Earnings	-89.63	-85.2	-79.39	-72.1	-75.83	-76.35
Total Common Equity	81.2	85.5	84.79	90.22	74.24	68.91
Minority Interest	13.3	1.28	1.07	-	-	-
Shareholders' Equity	94.5	86.78	85.86	90.22	74.24	68.91
Total Liabilities & Equity	139.65	130.27	135.18	133.68	110.02	106.17
Total Debt	11.75	12.44	22.34	14.92	15.03	18.43
Net Cash (Debt)	-7.39	-4.68	-10.78	-4.65	-2.43	-6.94
Net Cash Per Share	-0.32	-0.22	-0.52	-0.23	-0.13	-0.38
Filing Date Shares Outstanding	23.4	23.16	20.83	20.45	19.2	18.42
Total Common Shares Outstanding	23.4	23.15	20.81	20.46	19.18	18.42
Working Capital	-19.45	-15.35	-10.2	-14.83	-4.95	-2.37
Book Value Per Share	3.47	3.69	4.08	4.41	3.87	3.74
Tangible Book Value	-5.45	11.75	10.52	58.52	56.38	50.83
Tangible Book Value Per Share	-0.23	0.51	0.51	2.86	2.94	2.76
Land	-	2.6	2.6	-	-	-
Buildings	-	20.15	20.01	2.16	2.52	2.3
Machinery	-	6.15	1.99	2.06	1.83	2.28
Construction In Progress	-	-	-	2.89	2.98	3.49

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