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

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