NIP 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
Period Ending	Jun '24 Jun 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	6.76	7.59	9.59	11.41	5.05
Short-Term Investments	-	0.53	0.41	0.81	0.01
Cash & Short-Term Investments	6.76	8.13	9.99	12.22	5.07
Cash Growth	-46.88%	-18.70%	-18.23%	141.27%	-
Accounts Receivable	20.71	19.23	15.55	12.62	0.85
Other Receivables	0.23	0.47	5.63	2.72	-
Receivables	20.94	19.73	21.21	15.55	0.85
Inventory	-	0.17	0.05	0.04	0.02
Prepaid Expenses	5.68	0.36	0.75	-	-
Other Current Assets	-	0.97	0.84	1.17	0.5
Total Current Assets	33.38	29.35	32.84	28.99	6.44
Property, Plant & Equipment	4.41	5.04	4.7	3.56	0.11
Goodwill	134.91	141.4	29.83	32.28	-
Other Intangible Assets	126.47	129.98	61.11	70.41	11.49
Long-Term Deferred Tax Assets	1.07	0.55	0	0.54	0.54
Long-Term Deferred Charges	-	7.4	4.61	5.01	1.88
Other Long-Term Assets	5.1	0.12	0.84	-	-
Total Assets	305.35	313.84	133.94	140.79	20.46
Accounts Payable	12.63	12.73	9.53	9.14	1.98
Accrued Expenses	10.17	4.35	2.56	2.45	0.63
Short-Term Debt	10.87	5.41	9.91	10.99	-
Current Portion of Long-Term Debt	0.28	0.28	-	-	-
Current Portion of Leases	0.69	0.64	0.37	-	-
Current Income Taxes Payable	-	1.1	0.94	0.77	0.01
Current Unearned Revenue	0.33	1.11	0.89	4.16	-
Other Current Liabilities	2.83	3.15	4.32	5.85	3.94
Total Current Liabilities	37.8	28.78	28.52	33.36	6.56
Long-Term Debt	3.51	3.71	-	-	-
Long-Term Leases	1.17	1.48	1.57	-	-
Long-Term Unearned Revenue	-	-	0.63	1.42	-
Long-Term Deferred Tax Liabilities	23.25	24.66	10.85	12.8	-
Other Long-Term Liabilities	2.5	2.47	2.92	4.65	-
Total Liabilities	68.23	61.1	44.48	52.23	6.56
Common Stock	0	0	0	0	0
Additional Paid-In Capital	-	-	-	16.77	-
Retained Earnings	-120.81	-80.23	-29.18	-14.6	-6.6
Comprehensive Income & Other	-2.81	5.42	0.17	-0.01	-0.28
Total Common Equity	-123.61	-74.8	-29.01	2.16	-6.88
Minority Interest	4.98	5	5	6.35	-
Shareholders' Equity	237.12	252.74	89.46	88.56	13.9
Total Liabilities & Equity	305.35	313.84	133.94	140.79	20.46
Total Debt	16.52	11.53	11.85	10.99	-
Net Cash (Debt)	-9.75	-3.4	-1.85	1.23	5.07
Net Cash Growth	-	-	-	-75.75%	-
Net Cash Per Share	-0.49	-0.18	-0.11	0.09	0.63
Filing Date Shares Outstanding	19.44	16.84	15.92	14.17	8.06
Total Common Shares Outstanding	19.44	16.84	15.92	14.17	8.06
Working Capital	-4.41	0.58	4.33	-4.36	-0.12
Book Value Per Share	-6.36	-4.44	-1.82	0.15	-0.85
Tangible Book Value	-384.99	-346.18	-119.95	-100.53	-18.37
Tangible Book Value Per Share	-19.80	-20.56	-7.53	-7.10	-2.28
Machinery	-	1.19	1.04	1.01	0.09
Leasehold Improvements	-	3.62	3.14	3.37	0.04

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