OneSpan Inc. (OSPN)

OneSpan 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	77.48	42.49	96.17	63.38	88.39	84.28
Short-Term Investments	-	-	2.33	35.11	26.86	25.51
Cash & Short-Term Investments	77.48	42.49	98.5	98.49	115.25	109.79
Cash Growth	13.11%	-56.86%	0.01%	-14.55%	4.97%	10.35%
Accounts Receivable	35.23	69.53	69.65	61.31	64.74	67.65
Receivables	35.23	69.53	69.65	61.31	64.74	67.65
Inventory	13.02	15.55	12.05	10.35	13.09	19.82
Prepaid Expenses	6.7	6.58	6.22	7.59	7.84	6.2
Restricted Cash	0.35	1.04	1.21	-	-	-
Other Current Assets	9.09	11.16	10.76	9.36	6.26	6.35
Total Current Assets	141.87	146.34	198.39	187.09	207.18	209.8
Property, Plant & Equipment	28.71	24.89	20.7	19.95	23.19	22.03
Goodwill	96.13	93.68	90.51	96.17	97.55	94.61
Other Intangible Assets	8.12	10.83	12.48	21.27	27.2	36.21
Long-Term Accounts Receivable	-	-	-	-	1.88	3.36
Long-Term Deferred Tax Assets	1.77	1.72	1.9	3.79	7.03	7.86
Other Long-Term Assets	1.31	11.72	11.1	14	11.18	8.67
Total Assets	289.27	289.19	335.08	342.27	375.2	382.54
Accounts Payable	13.28	17.45	17.36	8.2	5.68	10.84
Accrued Expenses	13.45	23.37	24.12	22.68	20.73	22.59
Current Portion of Leases	2.14	2.03	2.26	2.48	2.86	2.64
Current Income Taxes Payable	3.16	2.65	2.44	1.1	2.62	7.41
Current Unearned Revenue	48.42	69.33	64.64	54.62	43.42	30.34
Total Current Liabilities	80.44	114.83	110.81	89.08	75.3	73.81
Long-Term Leases	7.43	6.82	8.44	10.18	12.4	11.3
Long-Term Unearned Revenue	2.93	4.15	6.27	9.13	11.73	15.26
Long-Term Deferred Tax Liabilities	1.1	1.07	1.2	1.29	1.91	4.62
Other Long-Term Liabilities	2.78	0.62	2.75	5.36	6.38	7.66
Total Liabilities	94.69	130.05	131.77	122.49	117.86	120.25
Common Stock	0.04	0.04	0.04	0.04	0.04	0.04
Additional Paid-In Capital	122.1	118.62	107.31	100.25	98.82	96.11
Retained Earnings	127.23	98.94	128.74	143.17	173.73	179.44
Treasury Stock	-47.38	-47.38	-18.22	-12.5	-5.03	-
Comprehensive Income & Other	-7.41	-11.08	-14.55	-11.18	-10.22	-13.3
Shareholders' Equity	194.59	159.14	203.31	219.78	257.34	262.29
Total Liabilities & Equity	289.27	289.19	335.08	342.27	375.2	382.54
Total Debt	9.57	8.85	10.7	12.66	15.25	13.94
Net Cash (Debt)	67.91	33.64	87.8	85.83	100	95.86
Net Cash Growth	7.45%	-61.68%	2.29%	-14.17%	4.32%	-3.66%
Net Cash Per Share	1.74	0.84	2.19	2.17	2.50	2.39
Filing Date Shares Outstanding	37.99	37.79	40	39.99	40.05	40.15
Total Common Shares Outstanding	37.91	37.52	39.73	39.99	40.05	40.09
Working Capital	61.43	31.51	87.57	98.01	131.87	135.99
Book Value Per Share	5.13	4.24	5.12	5.50	6.43	6.54
Tangible Book Value	90.34	54.63	100.32	102.34	132.59	131.47
Tangible Book Value Per Share	2.38	1.46	2.53	2.56	3.31	3.28
Machinery	12.49	12.23	18.71	18.55	17.37	18.31
Leasehold Improvements	7.64	7.46	9.93	10.3	10.59	9.42

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