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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	76.29	76.33	109.11	112.58	85.21	29.73
Short-Term Investments	-	-	-	33.82	41.7	52.32
Cash & Short-Term Investments	76.29	76.33	109.11	146.4	126.91	82.05
Cash Growth	-18.69%	-30.04%	-25.47%	15.36%	54.68%	-28.93%
Accounts Receivable	50.59	49.15	-	-	-	-
Other Receivables	2.7	1.55	1.08	2.64	6.18	8.55
Receivables	53.28	50.7	1.08	2.64	6.18	8.55
Prepaid Expenses	2.06	4.18	3.38	8.83	6.06	4.82
Total Current Assets	131.63	131.21	113.57	157.87	139.15	95.41
Property, Plant & Equipment	3.38	4.16	5.49	7.56	8.78	7.15
Long-Term Accounts Receivable	-	46.59	-	-	-	-
Other Long-Term Assets	0.15	0.44	5.74	5.64	5.52	3.54
Total Assets	135.16	182.39	124.8	171.07	153.45	106.1
Accounts Payable	6.09	1.38	0.62	1.1	1.16	4.15
Accrued Expenses	15.33	6.56	8.53	14.35	12.24	21.59
Current Portion of Leases	1.74	1.72	1.69	1.36	0.95	0.93
Current Income Taxes Payable	0.1	0.39	-	-	-	-
Current Unearned Revenue	25.84	27.11	10.37	1.86	-	-
Other Current Liabilities	-	-	0.45	-	-	-
Total Current Liabilities	49.1	37.15	21.65	18.67	14.34	26.66
Long-Term Debt	-	-	-	48.41	-	-
Long-Term Leases	2.88	3.83	4.96	5.97	6.89	4.62
Long-Term Unearned Revenue	17.66	34.43	22.17	8.79	-	-
Other Long-Term Liabilities	0.01	0.09	0.1	0.94	0.18	0.25
Total Liabilities	69.65	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	504.2	497.91	489.76	455.72	409.72	273.97
Retained Earnings	-438.75	-391.07	-413.88	-367.46	-277.71	-199.43
Comprehensive Income & Other	-	-	-	-0	-0.01	0.02
Total Common Equity	65.51	106.89	75.93	88.29	132.04	74.57
Shareholders' Equity	65.51	106.89	75.93	88.29	132.04	74.57
Total Liabilities & Equity	135.16	182.39	124.8	171.07	153.45	106.1
Total Debt	4.62	5.54	6.65	55.75	7.84	5.55
Net Cash (Debt)	71.67	70.79	102.46	90.65	119.07	76.5
Net Cash Growth	-18.55%	-30.91%	13.02%	-23.86%	55.64%	-33.73%
Net Cash Per Share	1.33	1.34	2.73	2.93	5.32	4.21
Filing Date Shares Outstanding	54.52	53.87	52.57	32.76	29.5	20.33
Total Common Shares Outstanding	54.31	53	52.46	32.39	29.26	19.19
Working Capital	82.53	94.06	91.92	139.2	124.8	68.75
Book Value Per Share	1.21	2.02	1.45	2.73	4.51	3.89
Tangible Book Value	65.51	106.89	75.93	88.29	132.04	74.57
Tangible Book Value Per Share	1.21	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.