Balance Sheet Lottery.com Inc.

Equities

LTRY

US54570M2070

Casinos & Gaming

Market Closed - Nasdaq Other stock markets 04:30:00 2024-09-13 pm EDT			5-day change	1st Jan Change
0.7600 ^USD	+1.60%		-6.75%	-71.96%

Sep. 05	Lottery.com Inc. acquired S&MI Ltd.	CI
Aug. 19	Lottery.com Inc. Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2024	CI

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Published financial data: LOTTERY.COM INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2019	2020	2021	2022	2023
Revenues	1.89M	7.46M	68.53M	6.78M	6.48M
Total Revenues	1.89M	7.46M	68.53M	6.78M	6.48M
Cost of Goods Sold, Total	846K	2.95M	19.16M	4.31M	5.55M
Gross Profit	1.04M	4.51M	49.37M	2.47M	937K
Selling General & Admin Expenses, Total	9.73M	6.68M	34.89M	52.66M	20.92M
Depreciation & Amortization - (IS)	1.5M	1.53M	4.29M	5.6M	4.2M
Other Operating Expenses, Total	11.23M	8.22M	39.18M	58.26M	25.12M
Operating Income	-10.19M	-3.71M	10.19M	-55.79M	-24.18M
Interest Expense, Total	-620K	-1.22M	-19.79M	-765K	-384K
Net Interest Expenses	-620K	-1.22M	-19.79M	-765K	-384K
Other Non Operating Income (Expenses)	-29.06K	-879K	-2.84M	-3.72M	-136K
EBT, Excl. Unusual Items	-10.84M	-5.81M	-12.43M	-60.28M	-24.7M
Other Unusual Items	-	-	-71.81K	-	-
EBT, Incl. Unusual Items	-10.84M	-5.81M	-12.51M	-60.28M	-24.7M
Income Tax Expense	800	800	-1.55M	104K	-
Earnings From Continuing Operations	-10.84M	-5.81M	-10.96M	-60.38M	-24.7M
Net Income to Company	-10.84M	-5.81M	-10.96M	-60.38M	-24.7M
Minority Interest	-	-	-137K	-	-
Net Income - (IS)	-10.84M	-5.81M	-11.09M	-60.38M	-24.7M
Net Income to Common Incl Extra Items	-10.84M	-5.81M	-11.09M	-60.38M	-24.7M
Net Income to Common Excl. Extra Items	-10.84M	-5.81M	-11.09M	-60.38M	-24.7M
Per Share Items
Net EPS - Basic	-42.01	-22.54	-8.53	-23.94	-9.14
Basic EPS - Continuing Operations	-42.01	-22.54	-8.53	-23.94	-9.14
Basic Weighted Average Shares Outstanding	258K	258K	1.3M	2.52M	2.7M
Net EPS - Diluted	-42.01	-22.54	-8.53	-23.94	-9.14
Diluted EPS - Continuing Operations	-42.01	-22.54	-8.53	-23.94	-9.14
Diluted Weighted Average Shares Outstanding	258K	258K	1.3M	2.52M	2.7M
Normalized Basic EPS	-26.26	-14.08	-6.08	-14.94	-5.71
Normalized Diluted EPS	-26.26	-14.08	-6.08	-14.94	-5.71
Supplemental Items
EBITDA	-9.32M	-2.81M	13.36M	-50.19M	-19.68M
EBITA	-10.03M	-3.55M	13.13M	-50.35M	-18.74M
EBIT	-10.19M	-3.71M	10.19M	-55.79M	-24.18M
EBITDAR	-9.04M	-2.76M	13.56M	-50.02M	-19.51M
Effective Tax Rate - (Ratio)	-0.01	-0.01	12.41	-0.17	-
Current Domestic Taxes	-	-	101K	104K	-
Total Current Taxes	-	-	101K	104K	-
Deferred Domestic Taxes	-	-	-1.65M	-	-
Total Deferred Taxes	-	-	-1.65M	-	-
Normalized Net Income	-6.77M	-3.63M	-7.91M	-37.67M	-15.44M
Supplemental Operating Expense Items
Advertising Expense	96K	66K	507K	1.26M	1.26M
General and Administrative Expenses	6.12M	2.21M	13.09M	15.37M	15.82M
Research And Development Expense From Footnotes	-	-	397K	-	-
Net Rental Expense, Total	283K	49.2K	206K	174K	174K
Imputed Operating Lease Interest Expense	-	25.73K	2.63M	283K	109K
Imputed Operating Lease Depreciation	-	23.47K	-2.42M	-109K	65.32K
Stock-Based Comp., SG&A Exp. (Total)	-	-	-	27.95M	-
Stock-Based Comp., Other (Total)	22.53K	16.1K	15.53M	242K	2.09M
Total Stock-Based Compensation	22.53K	16.1K	15.53M	28.19M	2.09M

Fiscal Period: December	2019	2020	2021	2022	2023
Assets
Cash And Equivalents	158K	3.83M	62.64M	103K	360K
Total Cash And Short Term Investments	158K	3.83M	62.64M	103K	360K
Accounts Receivable, Total	-	-	21.7M	209K	24.24K
Total Receivables	-	-	21.7M	209K	24.24K
Prepaid Expenses	22.31M	22.01M	13.9M	19.41M	19.02M
Restricted Cash	-	6.95M	-	-	-
Other Current Assets, Total	800K	814K	226K	719K	826K
Total Current Assets	23.27M	33.6M	98.46M	20.44M	20.23M
Gross Property Plant And Equipment	1.98M	2M	2.04M	2.17M	2.17M
Accumulated Depreciation	-690K	-1.33M	-1.9M	-2.06M	-2.15M
Net Property Plant And Equipment	1.29M	671K	141K	108K	21.31K
Long-term Investments	250K	250K	250K	250K	250K
Goodwill	13M	13M	19.59M	19.59M	12.88M
Other Intangibles, Total	4M	3.21M	28.71M	23.98M	17.68M
Loans Receivable Long-Term	-	-	-	2M	2M
Other Long-Term Assets, Total	1	-	-	13.01M	12.88M
Total Assets	41.81M	50.73M	147M	79.38M	65.95M
Liabilities
Accounts Payable, Total	2.61M	2.18M	1.01M	7.61M	8.01M
Accrued Expenses, Total	2.42M	3.06M	4.71M	5.11M	12.39M
Short-term Borrowings	12.19M	12.21M	3.77M	3.76M	6.08M
Current Portion of Long-Term Debt	-	8.88M	-	-	-
Unearned Revenue Current, Total	116K	7.76M	662K	464K	357K
Other Current Liabilities	-	-	-	625K	1.07M
Total Current Liabilities	17.33M	34.09M	10.15M	17.56M	27.9M
Long-Term Debt	4.1M	10K	-	-	-
Other Non Current Liabilities	-	-	1.17K	-	-
Total Liabilities	21.43M	34.1M	10.15M	17.56M	27.9M
Preferred Stock Convertible	237	237	-	-	-
Total Preferred Equity	237	237	-	-	-
Common Stock, Total	5.16K	5.16K	46.81K	50.54K	2.88K
Additional Paid In Capital	110M	112M	240M	268M	270M
Retained Earnings	-89.33M	-95.14M	-106M	-208M	-234M
Comprehensive Income and Other	-	-	-655	3.62K	-145K
Total Common Equity	20.38M	16.63M	134M	59.42M	35.79M
Minority Interest	-	-	2.78M	2.4M	2.26M
Total Equity	20.38M	16.63M	137M	61.82M	38.05M
Total Liabilities And Equity	41.81M	50.73M	147M	79.38M	65.95M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	258K	5.16M	2.54M	2.54M	4.75M
ECS Total Common Shares Outstanding	258K	5.16M	2.34M	2.53M	2.88M
Book Value / Share	79	3.22	57.35	23.51	12.44
Tangible Book Value	3.38M	426K	85.92M	15.84M	5.23M
Tangible Book Value Per Share	13.09	0.08	36.71	6.27	1.82
Total Debt	16.29M	21.1M	3.77M	3.76M	6.08M
Net Debt	16.13M	17.27M	-58.87M	3.65M	5.72M
Debt Equivalent Oper. Leases	2.26M	394K	1.65M	1.39M	1.39M
Minority Interest, Total (Incl. Fin. Div)	-	-	2.78M	2.4M	2.26M
Account Code - Inventory Valuation	-	3	3	3	3
Machinery, Total	77.39K	99.3K	137K	141K	141K
Full Time Employees	-	20	43	10	10
Part Time Employees	-	5	7	-	-

Fiscal Period: December	2019	2020	2021	2022	2023
Net Income	-10.84M	-5.81M	-11.09M	-60.38M	-24.7M
Depreciation & Amortization - CF	707K	742K	225K	160K	-942K
Amortization of Goodwill and Intangible Assets - (CF)	158K	158K	2.94M	5.44M	5.44M
Depreciation & Amortization, Total	865K	900K	3.17M	5.6M	4.5M
Amortization of Deferred Charges, Total - (CF)	1.03M	1.46M	1.13M	-	-
Asset Writedown & Restructuring Costs	-	-	-	412K	7.51M
Stock-Based Compensation (CF)	22.53K	16.1K	15.53M	27.95M	2.09M
Other Operating Activities, Total	-	-	18.11M	246K	-34.26K
Change In Accounts Receivable	-	-	-21.64M	-129K	184K
Change In Accounts Payable	-123K	-341K	-1.17M	6.6M	402K
Change in Unearned Revenues	208K	7.65M	-7.1M	-698K	-107K
Change in Other Net Operating Assets	4.5M	826K	11.17M	-10.87M	8.13M
Cash from Operations	-4.33M	4.7M	8.1M	-31.27M	-2.03M
Capital Expenditure	-1M	-21.92K	-28.17K	-127K	-
Cash Acquisitions	-	-	-10.01M	-	-
Sale (Purchase) of Intangible assets	-	-	-5.19M	-1.12M	-
Cash from Investing	-1M	-21.92K	-15.23M	-1.25M	-
Short Term Debt Issued, Total	-	911K	5M	-	2.32M
Long-Term Debt Issued, Total	5.52M	5.92M	23.59M	-	-
Total Debt Issued	5.52M	6.83M	28.59M	-	2.32M
Short Term Debt Repaid, Total	-289K	-890K	-11.65M	-15.66K	-
Total Debt Repaid	-289K	-890K	-11.65M	-15.66K	-
Issuance of Common Stock	-	-	372K	-	-
Other Financing Activities, Total	-	1	41.68M	-	-
Cash from Financing	5.23M	5.94M	58.99M	-15.66K	2.32M
Foreign Exchange Rate Adjustments	-	-	-655	4.28K	-34.26K
Miscellaneous Cash Flow Adjustments	-	-	1	-	-
Net Change in Cash	-103K	10.62M	51.86M	-32.54M	257K
Supplemental Items
Cash Interest Paid	-	-	4.44M	484K	-
Cash Income Tax Paid (Refund)	-	-	5.58K	-	-
Levered Free Cash Flow	-	455K	-4.06M	7.1M	-281K
Unlevered Free Cash Flow	-	391K	8.31M	7.58M	-40.83K
Change In Net Working Capital	-	-1.18M	12.67M	-9.91M	-8.48M
Net Debt Issued / Repaid	5.23M	5.94M	16.94M	-15.66K	2.32M

Fiscal Period: December	2019	2020	2021	2022	2023
Profitability
Return on Assets	-	-5.01	6.44	-37.92	-20.8
Return on Total Capital	-	-6.23	7.14	-42.7	-27.56
Return On Equity %	-	-31.41	-14.26	-77.51	-49.47
Return on Common Equity	-	-31.41	-14.7	-80.17	-51.89
Margin Analysis
Gross Profit Margin %	55.16	60.42	72.04	36.41	14.46
SG&A Margin	515.48	89.6	50.91	776.8	322.77
EBITDA Margin %	-493.9	-37.68	19.49	-740.39	-303.65
EBITA Margin %	-531.36	-47.62	19.16	-742.76	-289.11
EBIT Margin %	-539.75	-49.75	14.87	-823.02	-373.04
Income From Continuing Operations Margin %	-574.16	-77.92	-15.99	-890.73	-381.06
Net Income Margin %	-574.16	-77.92	-16.19	-890.73	-381.06
Net Avail. For Common Margin %	-574.16	-77.92	-16.19	-890.73	-381.06
Normalized Net Income Margin	-358.82	-48.7	-11.54	-555.75	-238.16
Levered Free Cash Flow Margin	-	6.1	-5.93	104.79	-4.33
Unlevered Free Cash Flow Margin	-	5.24	12.12	111.85	-0.63
Asset Turnover
Asset Turnover	-	0.16	0.69	0.07	0.09
Fixed Assets Turnover	-	7.61	168.74	54.37	100.21
Receivables Turnover (Average Receivables)	-	-	6.31	47.1	55.67
Short Term Liquidity
Current Ratio	1.34	0.99	9.7	1.16	0.73
Quick Ratio	0.01	0.11	8.31	0.02	0.01
Operating Cash Flow to Current Liabilities	-0.25	0.14	0.8	-1.78	-0.07
Days Sales Outstanding (Average Receivables)	-	-	57.85	7.75	6.56
Average Days Payable Outstanding	-	296.96	30.32	364.69	513.95
Long Term Solvency
Total Debt/Equity	79.92	126.84	2.75	6.08	15.97
Total Debt / Total Capital	44.42	55.92	2.68	5.73	13.77
LT Debt/Equity	20.12	0.06	-	-	-
Long-Term Debt / Total Capital	11.18	0.03	-	-	-
Total Liabilities / Total Assets	51.26	67.21	6.9	22.13	42.3
EBIT / Interest Expense	-16.44	-3.04	0.51	-72.95	-63.05
EBITDA / Interest Expense	-15.04	-2.3	0.67	-65.62	-51.32
(EBITDA - Capex) / Interest Expense	-16.66	-2.32	0.67	-65.79	-51.32
Total Debt / EBITDA	-1.75	-7.51	0.28	-0.07	-0.31
Net Debt / EBITDA	-1.73	-6.15	-4.41	-0.07	-0.29
Total Debt / (EBITDA - Capex)	-1.58	-7.45	0.28	-0.07	-0.31
Net Debt / (EBITDA - Capex)	-1.56	-6.1	-4.42	-0.07	-0.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	295.23	818.66	-58.69	-4.37
Gross Profit, 1 Yr. Growth %	-	332.88	995.35	-70.09	-62.03
EBITDA, 1 Yr. Growth %	-	-69.85	-575.2	96.17	-60.78
EBITA, 1 Yr. Growth %	-	-64.58	-469.65	109.43	-62.78
EBIT, 1 Yr. Growth %	-	-63.57	-374.61	86.74	-56.66
Earnings From Cont. Operations, 1 Yr. Growth %	-	-46.36	88.47	14.12	-59.09
Net Income, 1 Yr. Growth %	-	-46.36	90.82	14.12	-59.09
Normalized Net Income, 1 Yr. Growth %	-	-46.36	117.73	10.6	-59.02
Diluted EPS Before Extra, 1 Yr. Growth %	-	-46.36	66.3	-41.18	-61.84
Accounts Receivable, 1 Yr. Growth %	-	-	82.73K	163.51	-88.38
Net Property, Plant and Equip., 1 Yr. Growth %	-	-48.02	-78.94	-23.5	-80.28
Total Assets, 1 Yr. Growth %	-	21.34	190.06	-24.06	-16.92
Tangible Book Value, 1 Yr. Growth %	-	-87.37	20.04K	-63.09	-67.01
Common Equity, 1 Yr. Growth %	-	-18.36	706.88	-34.86	-39.77
Cash From Operations, 1 Yr. Growth %	-	-208.43	72.49	34.88	-93.51
Capital Expenditures, 1 Yr. Growth %	-	-97.81	28.54	363.22	-
Levered Free Cash Flow, 1 Yr. Growth %	-	-	989.01	-156.96	-103.95
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	2.03K	-7.38K	-100.54
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	502.56	-4.67	-37.15
Gross Profit, 2 Yr. CAGR %	-	-	588.59	-26	-66.3
EBITDA, 2 Yr. CAGR %	-	-	19.7	322.57	-12.29
EBITA, 2 Yr. CAGR %	-	-	14.43	276.48	-11.71
EBIT, 2 Yr. CAGR %	-	-	0.02	287.75	-10.03
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	0.54	222.31	-31.67
Net Income, 2 Yr. CAGR %	-	-	1.17	222.31	-31.67
Normalized Net Income, 2 Yr. CAGR %	-	-	8.06	222.05	-32.68
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-54.93	116.01	-52.62
Accounts Receivable, 2 Yr. CAGR %	-	-	-	182.23	-44.67
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-66.92	-59.87	-61.16
Total Assets, 2 Yr. CAGR %	-	-	87.61	25.09	-20.57
Tangible Book Value, 2 Yr. CAGR %	-	-	404.54	509.36	-65.1
Common Equity, 2 Yr. CAGR %	-	-	156.66	88.99	-37.36
Cash From Operations, 2 Yr. CAGR %	-	-	36.76	158.03	-70.42
Capital Expenditures, 2 Yr. CAGR %	-	-	-83.22	140.98	-
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	336.5	-85
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	340.44	-37.38
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	53.14	-4.57
Gross Profit, 3 Yr. CAGR %	-	-	-	33.34	-40.76
EBITDA, 3 Yr. CAGR %	-	-	-	75.27	91.32
EBITA, 3 Yr. CAGR %	-	-	-	71.23	74.08
EBIT, 3 Yr. CAGR %	-	-	-	76.27	86.79
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	77.29	61.98
Net Income, 3 Yr. CAGR %	-	-	-	77.29	61.98
Normalized Net Income, 3 Yr. CAGR %	-	-	-	77.19	61.99
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-17.1	21.2
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-2.55
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-56.25	-68.33
Total Assets, 3 Yr. CAGR %	-	-	-	23.83	9.14
Tangible Book Value, 3 Yr. CAGR %	-	-	-	67.43	130.52
Common Equity, 3 Yr. CAGR %	-	-	-	42.87	29.1
Cash From Operations, 3 Yr. CAGR %	-	-	-	93.27	-24.41
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-49.7	-
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-