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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	7.22	6.07	5.51	25.59	11.73	2.64
Cash & Short-Term Investments	7.22	6.07	5.51	25.59	11.73	2.64
Cash Growth	-22.49%	10.20%	-78.47%	118.23%	344.30%	80.01%
Accounts Receivable	26.91	25.79	35.83	19.37	69.85	63.69
Other Receivables	0.52	0.81	4.97	12.75	10.55	-
Receivables	27.43	26.61	40.8	32.12	80.39	63.69
Inventory	27.84	26.82	20.19	15.02	19.14	21.42
Prepaid Expenses	2.26	2.4	1.44	1.14	0.83	4.43
Other Current Assets	-	-	0.19	-	-	-
Total Current Assets	64.75	61.9	68.11	73.86	112.09	92.18
Property, Plant & Equipment	264.63	255.45	262.34	271.76	286.78	247.16
Other Intangible Assets	5.28	5.88	6.67	7.46	8.25	9.05
Other Long-Term Assets	1.15	23.07	22.89	20.94	20.56	15.02
Total Assets	335.81	346.3	360	374.02	427.68	363.4
Accounts Payable	10.86	16.04	14.44	8.48	3.27	3.96
Accrued Expenses	11.41	9.64	12.83	11.68	13.09	7.96
Current Portion of Long-Term Debt	3.47	15.47	5.82	7.01	6.78	6.06
Current Portion of Leases	9.7	10.77	11.27	9.15	7.2	13.22
Current Income Taxes Payable	0.82	0.87	-	2.33	-	0.54
Current Unearned Revenue	1.35	1.15	6.96	9.84	6.88	7.65
Other Current Liabilities	0.2	0.52	0.6	0.06	0.06	0.62
Total Current Liabilities	37.8	54.47	51.92	48.55	37.26	40.02
Long-Term Debt	9.52	2.91	9.35	15.12	22.09	27.77
Long-Term Leases	14.35	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	9.88	12.1	18.24	22.43	32.98	24.41
Other Long-Term Liabilities	20.71	19.96	18.93	16.4	15.68	8.04
Total Liabilities	92.26	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	184.39	181.97	178.39	174.49	171.21	165.22
Retained Earnings	73.8	74.54	69.89	70.59	121.27	83.31
Treasury Stock	-14.62	-14.25	-5.08	-4.54	-4.13	-2.98
Comprehensive Income & Other	-0.05	-0.04	0.23	0.57	0.42	-0.04
Shareholders' Equity	243.55	242.27	243.47	241.16	288.81	245.56
Total Liabilities & Equity	335.81	346.3	360	374.02	427.68	363.4
Total Debt	37.03	43.75	44.54	55.2	63.44	62.99
Net Cash (Debt)	-29.82	-37.68	-39.03	-29.61	-51.72	-60.35
Net Cash Per Share	-0.77	-0.97	-0.92	-0.71	-1.28	-1.50
Filing Date Shares Outstanding	42.92	43.01	45.83	44.81	43.41	42.85
Total Common Shares Outstanding	39.02	38.49	43.09	41.79	41.58	40.23
Working Capital	26.95	7.44	16.2	25.31	74.82	52.16
Book Value Per Share	6.24	6.29	5.65	5.77	6.95	6.10
Tangible Book Value	238.27	236.39	236.8	233.7	280.55	236.51
Tangible Book Value Per Share	6.11	6.14	5.50	5.59	6.75	5.88
Land	40.7	40.52	40.43	35.65	33.04	21.32
Machinery	297.35	290.59	270.6	262.51	255.42	209.42
Construction In Progress	4.61	6.27	10.42	9.57	7.49	9.21

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