Procaps Group Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep '23 Sep 30, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Jan '20 Jan 1, 2020
Cash & Equivalents	17.56	43	72.11	4.23	2.04
Cash & Short-Term Investments	17.56	43	72.11	4.23	2.04
Cash Growth	-35.48%	-40.37%	1605.18%	107.10%	-
Accounts Receivable	133.87	117.95	103.19	88.5	98.11
Other Receivables	37	23.48	30.87	19.09	6.7
Receivables	170.87	141.64	134.33	107.89	105.31
Inventory	98.24	96.83	79.43	64.28	65
Other Current Assets	11.68	15.97	12.19	8.3	0.1
Total Current Assets	298.35	297.44	298.06	184.7	172.45
Property, Plant & Equipment	137.36	112.98	112.81	113.53	113.21
Long-Term Investments	6.16	1.72	2.7	3.22	2.52
Goodwill	5.79	5.79	6.8	6.86	7.02
Other Intangible Assets	41.32	32.21	30.17	27.58	23.2
Long-Term Deferred Tax Assets	7.4	6.97	7.07	21.77	16.22
Other Long-Term Assets	2.19	3.08	4.53	1.87	3.11
Total Assets	498.55	460.19	462.14	359.54	337.73
Accounts Payable	89.76	85.14	74.76	97.37	98.48
Accrued Expenses	-	3.31	1.87	2.24	1.53
Short-Term Debt	-0.11	0.14	7.17	0.9	3.05
Current Portion of Long-Term Debt	69.35	248.39	64.74	103.62	96.93
Current Portion of Leases	-	9.05	9.85	10.26	-
Current Income Taxes Payable	23.62	6.13	11.76	9.39	7.54
Other Current Liabilities	20.31	16.21	17.82	15.85	40.95
Total Current Liabilities	202.93	368.37	187.96	239.63	248.48
Long-Term Debt	185.78	3.27	156.83	313.2	320.46
Long-Term Leases	34.91	25.14	21.89	26.54	-
Long-Term Deferred Tax Liabilities	3.37	7.82	6.07	18.89	7.66
Other Long-Term Liabilities	33.12	57.46	127.72	15.96	5.08
Total Liabilities	460.1	462.07	500.48	614.22	581.68
Common Stock	1.01	1.01	1.01	2	2
Additional Paid-In Capital	377.68	377.68	377.68	54.41	54.41
Retained Earnings	-304	-345.77	-388.31	-287.45	-276.95
Comprehensive Income & Other	-34.36	-33.86	-27.78	-24.42	-23.75
Total Common Equity	39.39	-0.94	-37.4	-255.46	-244.29
Minority Interest	-0.93	-0.94	-0.94	0.78	0.35
Shareholders' Equity	38.45	-1.88	-38.34	-254.68	-243.95
Total Liabilities & Equity	498.55	460.19	462.14	359.54	337.73
Total Debt	289.92	286	260.48	454.52	420.44
Net Cash (Debt)	-272.36	-242.99	-188.37	-450.29	-418.4
Net Cash Per Share	-2.69	-2.40	-1.92	-4.64	-4.31
Filing Date Shares Outstanding	101.05	112.82	112.82	2	97.13
Total Common Shares Outstanding	101.05	112.82	112.82	2	97.13
Working Capital	95.42	-70.93	110.1	-54.93	-76.03
Book Value Per Share	0.39	-0.01	-0.33	-127.66	-2.52
Tangible Book Value	-7.72	-38.94	-74.37	-289.9	-274.51
Tangible Book Value Per Share	-0.08	-0.35	-0.66	-144.87	-2.83
Land	-	32.15	30.32	26.82	28.11
Machinery	-	64.12	71.67	69.66	69.51
Construction In Progress	-	21.82	10.64	9.33	8.44

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