Smart Sand, Inc. (SND)

Smart Sand 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6.26	6.07	5.51	25.59	11.73	2.64
Cash & Short-Term Investments	6.26	6.07	5.51	25.59	11.73	2.64
Cash Growth	13.93%	10.20%	-78.47%	118.23%	344.30%	80.01%
Accounts Receivable	30.56	25.79	35.83	19.37	69.85	63.69
Other Receivables	0.52	0.81	4.97	12.75	10.55	-
Receivables	31.09	26.61	40.8	32.12	80.39	63.69
Inventory	25.03	26.82	20.19	15.02	19.14	21.42
Prepaid Expenses	2.41	2.4	1.44	1.14	0.83	4.43
Other Current Assets	-	-	0.19	-	-	-
Total Current Assets	64.78	61.9	68.11	73.86	112.09	92.18
Property, Plant & Equipment	248.05	255.45	262.34	271.76	286.78	247.16
Other Intangible Assets	5.48	5.88	6.67	7.46	8.25	9.05
Other Long-Term Assets	23.5	23.07	22.89	20.94	20.56	15.02
Total Assets	341.82	346.3	360	374.02	427.68	363.4
Accounts Payable	9.55	16.04	14.44	8.48	3.27	3.96
Accrued Expenses	11.87	9.64	12.83	11.68	13.09	7.96
Current Portion of Long-Term Debt	5.26	15.47	5.82	7.01	6.78	6.06
Current Portion of Leases	10.82	10.77	11.27	9.15	7.2	13.22
Current Income Taxes Payable	0.85	0.87	-	2.33	-	0.54
Current Unearned Revenue	0.64	1.15	6.96	9.84	6.88	7.65
Other Current Liabilities	0.1	0.52	0.6	0.06	0.06	0.62
Total Current Liabilities	39.07	54.47	51.92	48.55	37.26	40.02
Long-Term Debt	8.9	2.91	9.35	15.12	22.09	27.77
Long-Term Leases	15.49	14.6	18.1	23.92	27.37	15.94
Long-Term Unearned Revenue	-	-	-	6.43	3.48	1.67
Long-Term Deferred Tax Liabilities	15.03	12.1	18.24	22.43	32.98	24.41
Other Long-Term Liabilities	20.46	19.96	18.93	16.4	15.68	8.04
Total Liabilities	98.95	104.03	116.53	132.86	138.87	117.85
Common Stock	0.04	0.04	0.04	0.04	0.04	0.04
Additional Paid-In Capital	183.49	181.97	178.39	174.49	171.21	165.22
Retained Earnings	73.89	74.54	69.89	70.59	121.27	83.31
Treasury Stock	-14.47	-14.25	-5.08	-4.54	-4.13	-2.98
Comprehensive Income & Other	-0.09	-0.04	0.23	0.57	0.42	-0.04
Shareholders' Equity	242.87	242.27	243.47	241.16	288.81	245.56
Total Liabilities & Equity	341.82	346.3	360	374.02	427.68	363.4
Total Debt	40.47	43.75	44.54	55.2	63.44	62.99
Net Cash (Debt)	-34.21	-37.68	-39.03	-29.61	-51.72	-60.35
Net Cash Per Share	-0.89	-0.97	-0.92	-0.71	-1.28	-1.50
Filing Date Shares Outstanding	42.93	43.01	45.83	44.81	43.41	42.85
Total Common Shares Outstanding	38.77	38.49	43.09	41.79	41.58	40.23
Working Capital	25.71	7.44	16.2	25.31	74.82	52.16
Book Value Per Share	6.26	6.29	5.65	5.77	6.95	6.10
Tangible Book Value	237.39	236.39	236.8	233.7	280.55	236.51
Tangible Book Value Per Share	6.12	6.14	5.50	5.59	6.75	5.88
Land	40.53	40.52	40.43	35.65	33.04	21.32
Machinery	295.73	290.59	270.6	262.51	255.42	209.42
Construction In Progress	6.12	6.27	10.42	9.57	7.49	9.21

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