SPAR Group, Inc. (SGRP)

SPAR Group 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	19.65	10.72	9.35	13.47	15.97	10.46
Cash & Short-Term Investments	19.65	10.72	9.35	13.47	15.97	10.46
Cash Growth	146.88%	14.70%	-30.64%	-15.65%	52.73%	47.07%
Accounts Receivable	37.78	56.64	62.44	52.03	44.31	46.54
Other Receivables	-	3.13	1.27	2.14	2.61	2.76
Receivables	37.78	59.78	63.71	54.17	46.91	49.3
Prepaid Expenses	3.08	5.61	7.86	4.38	3.63	2.4
Total Current Assets	60.51	76.11	80.92	72.03	66.52	62.16
Property, Plant & Equipment	2.98	5.19	4.23	4.71	5.7	7.8
Goodwill	1.24	1.38	1.71	4.17	3.76	3.78
Other Intangible Assets	0.69	1.18	2.04	2.3	2.26	2.8
Long-Term Deferred Tax Assets	-	4.69	3.77	4.47	4.2	1.88
Other Long-Term Assets	1.98	1.73	1.93	1.35	1.6	1.12
Total Assets	67.4	90.28	94.6	89.02	84.03	79.54
Accounts Payable	9.22	9.49	10.59	8.94	7.86	9.19
Accrued Expenses	3.71	11.7	13.92	11.26	10.82	13.2
Short-Term Debt	19.16	16.25	18.24	14.01	13.1	13.6
Current Portion of Long-Term Debt	-	4.49	2.7	0.3	-	-
Current Portion of Leases	0.51	1.16	0.36	1.02	1.4	2.83
Current Income Taxes Payable	-	1.6	2.66	2.4	6.05	2.79
Current Unearned Revenue	1.68	1.91	2.4	3.9	1.8	0.59
Other Current Liabilities	-	1.98	3.68	8.37	1.88	2.56
Total Current Liabilities	34.28	48.57	54.56	50.21	42.91	44.75
Long-Term Debt	1.71	0.31	1.38	0.7	1	1.3
Long-Term Leases	0.33	1.16	0.61	0.76	1.5	2.12
Total Liabilities	37.86	50.04	56.54	51.67	45.41	48.17
Common Stock	0.23	0.23	0.23	0.21	0.21	0.21
Additional Paid-In Capital	13.15	21	20.71	17.23	16.65	16.51
Retained Earnings	20.01	10.61	6.71	7.44	9.22	5.85
Treasury Stock	-2.08	-0.29	-0.29	-0.1	-0	-0
Comprehensive Income & Other	-2.02	-3.34	-4.94	-5.03	-3.91	-3.62
Total Common Equity	29.3	28.22	22.42	19.75	22.16	18.96
Minority Interest	0.25	12.02	15.63	17.6	16.46	12.41
Shareholders' Equity	29.54	40.25	38.06	37.35	38.62	31.36
Total Liabilities & Equity	67.4	90.28	94.6	89.02	84.03	79.54
Total Debt	21.71	23.37	23.29	16.79	17	19.85
Net Cash (Debt)	-2.05	-12.65	-13.94	-3.32	-1.03	-9.39
Net Cash Per Share	-0.08	-0.52	-0.63	-0.16	-0.05	-0.44
Filing Date Shares Outstanding	23.45	24.22	21.85	21.85	21.25	21.1
Total Common Shares Outstanding	22.24	23.24	22.65	21.27	21.12	21.1
Working Capital	26.23	27.54	26.37	21.82	23.61	17.41
Book Value Per Share	1.32	1.21	0.99	0.93	1.05	0.90
Tangible Book Value	27.36	25.66	18.67	13.29	16.14	12.38
Tangible Book Value Per Share	1.23	1.10	0.82	0.62	0.76	0.59
Machinery	-	7.39	7.43	7.06	6.63	6.38
Leasehold Improvements	-	0.37	0.35	0.35	0.33	0.31

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