Spero Therapeutics, Inc. (SPRO)

Spero Therapeutics 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	63.53	76.33	109.11	112.58	85.21	29.73
Short-Term Investments	-	-	-	33.82	41.7	52.32
Cash & Short-Term Investments	63.53	76.33	109.11	146.4	126.91	82.05
Cash Growth	-18.23%	-30.04%	-25.47%	15.36%	54.68%	-28.93%
Accounts Receivable	50.76	49.15	-	-	-	-
Other Receivables	4.73	1.55	1.08	2.64	6.18	8.55
Receivables	55.5	50.7	1.08	2.64	6.18	8.55
Prepaid Expenses	3.2	4.18	3.38	8.83	6.06	4.82
Total Current Assets	122.22	131.21	113.57	157.87	139.15	95.41
Property, Plant & Equipment	3.64	4.16	5.49	7.56	8.78	7.15
Long-Term Accounts Receivable	23.59	46.59	-	-	-	-
Other Long-Term Assets	0.43	0.44	5.74	5.64	5.52	3.54
Total Assets	149.88	182.39	124.8	171.07	153.45	106.1
Accounts Payable	2.7	1.38	0.62	1.1	1.16	4.15
Accrued Expenses	10.01	6.56	8.53	14.35	12.24	21.59
Current Portion of Leases	1.73	1.72	1.69	1.36	0.95	0.93
Current Income Taxes Payable	0.39	0.39	-	-	-	-
Current Unearned Revenue	30.81	27.11	10.37	1.86	-	-
Other Current Liabilities	-	-	0.45	-	-	-
Total Current Liabilities	45.63	37.15	21.65	18.67	14.34	26.66
Long-Term Debt	-	-	-	48.41	-	-
Long-Term Leases	3.21	3.83	4.96	5.97	6.89	4.62
Long-Term Unearned Revenue	20.52	34.43	22.17	8.79	-	-
Other Long-Term Liabilities	0.03	0.09	0.1	0.94	0.18	0.25
Total Liabilities	69.38	75.5	48.87	82.78	21.41	31.53
Common Stock	0.05	0.05	0.05	0.03	0.03	0.02
Additional Paid-In Capital	502.05	497.91	489.76	455.72	409.72	273.97
Retained Earnings	-421.6	-391.07	-413.88	-367.46	-277.71	-199.43
Comprehensive Income & Other	-	-	-	-0	-0.01	0.02
Total Common Equity	80.5	106.89	75.93	88.29	132.04	74.57
Shareholders' Equity	80.5	106.89	75.93	88.29	132.04	74.57
Total Liabilities & Equity	149.88	182.39	124.8	171.07	153.45	106.1
Total Debt	4.94	5.54	6.65	55.75	7.84	5.55
Net Cash (Debt)	58.59	70.79	102.46	90.65	119.07	76.5
Net Cash Growth	-18.15%	-30.91%	13.02%	-23.86%	55.64%	-33.73%
Net Cash Per Share	1.09	1.34	2.73	2.93	5.32	4.21
Filing Date Shares Outstanding	54.05	53.87	52.57	32.76	29.5	20.33
Total Common Shares Outstanding	54.01	53	52.46	32.39	29.26	19.19
Working Capital	76.59	94.06	91.92	139.2	124.8	68.75
Book Value Per Share	1.49	2.02	1.45	2.73	4.51	3.89
Tangible Book Value	80.5	106.89	75.93	88.29	132.04	74.57
Tangible Book Value Per Share	1.49	2.02	1.45	2.73	4.51	3.89
Machinery	-	1.55	1.55	1.76	1.76	1.7
Construction In Progress	-	-	-	-	0.04	0.01
Leasehold Improvements	-	1.64	1.64	1.64	1.64	1.64

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