Collective Audience, Inc. (CAUD) Balance Sheet
CAUD balance sheet, 2024
December 31, 2024 · U.S. dollars$12.2M assets = $9.4M liabilities + $2.9M equity
Both columns are drawn to the same scale: what CAUD owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CAUD financial health
Descriptive bands, not a rating. Fiscal 2024.
CAUD balance sheet trends, 2020–2024
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $15.6M2020 | $12.2M2024 | −5.8%/yr | |
| Total liabilities | $4.7M2020 | $9.4M2024 | +18.5%/yr | |
| Shareholders’ equity | $10.8M2020 | $2.9M2024 | −28.2%/yr | |
| Cash & short-term investments | $165,5282020 | $612,1832024 | +38.7%/yr | |
| Total debt | $860,6672020 | $4.0M2024 | +46.4%/yr | |
| Net cash (debt) | −$695,1392020 | −$3.3M2024 | −$2.6M | |
| Working capital | $1.2M2020 | −$4.4M2024 | −$5.6M | |
| Current ratio | 1.642020 | 0.182024 | −1.46 | |
| Debt / equity | 0.082020 | 1.382024 | +1.30 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CAUD assets
CAUD liabilities and equity
CAUD debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CAUD balance sheet
| 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $612,183 | $612,183 | $417,074 | $826,152 | $165,528 |
| Cash & equivalents | $612,183 | $612,183 | $417,074 | $826,152 | $165,528 |
| Receivables | $37,701 | $37,701 | $1.4M | $4.0M | $2.9M |
| Inventory | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $344,483 | $344,483 | $31,591 | $41,926 | $13,120 |
| Total current assets | $994,367 | $994,367 | $1.9M | $4.8M | $3.1M |
| Property, plant & equipment (net) | $0 | $0 | $143,552 | $338,345 | $178,561 |
| Goodwill & intangible assets | $11.2M | $11.2M | $12.7M | $11.2M | $12.1M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1 | $1 | $3.8M | $2.1M | $150,000 |
| Total assets | $12.2M | $12.2M | $18.6M | $18.5M | $15.6M |
| Liabilities | |||||
| Accounts payable | $2.5M | $2.5M | $2.6M | $1.4M | $1.0M |
| Short-term debt | $558,447 | — | $604,661 | $206,349 | $356,967 |
| Deferred revenue | — | — | −$604,661 | — | — |
| Total current liabilities | $5.4M | $5.4M | $4.2M | $2.5M | $1.9M |
| Long-term debt | $0 | $3.6M | $216,329 | $0 | $503,700 |
| Lease obligations | — | $351,284 | $16,589 | $206,349 | $356,967 |
| Other long-term liabilities | $4.0M | $364,894 | $7.9M | $6.5M | $2.4M |
| Total liabilities | $9.4M | $9.4M | $12.2M | $9.1M | $4.7M |
| Shareholders' equity | |||||
| Common stock & paid-in capital | $1,373 | — | $1,140 | $52.3M | — |
| Retained earnings (deficit) | −$40.0M | −$40.0M | −$14.0M | −$8.5M | −$3.9M |
| Total shareholders' equity | $2.9M | $2.9M | $6.3M | $9.4M | $10.8M |
| Key figures | |||||
| Total debt | $4.0M | $3.6M | $837,579 | $412,698 | $860,667 |
| Net cash (debt) | −$3.3M | −$3.0M | −$420,505 | $413,454 | −$695,139 |
| Working capital | −$4.4M | −$4.4M | −$2.3M | $2.3M | $1.2M |
| Tangible book value | −$8.4M | −$8.4M | −$6.4M | −$1.7M | −$1.3M |
| Current ratio | 0.18 | 0.18 | 0.45 | 1.91 | 1.64 |
| Quick ratio | 0.12 | 0.12 | 0.45 | 1.89 | 1.64 |
| Debt / equity | 1.38 | 1.25 | 0.13 | 0.04 | 0.08 |
| Equity / assets | 23.5% | 23.5% | 34.0% | 51.0% | 69.5% |
| Mar '25 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | Jun '23 | Mar '23 | Dec '22 | Sep '22 | Jun '22 | Mar '22 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $568.6M | $568,607 | $838,225 | $52,123 | $612,183 | $699,307 | $475,278 | $279,317 | $381,293 | $175,074 | $156,755 | $5,002 |
| Cash & equivalents | $568.6M | $568,607 | $838,225 | $52,123 | $612,183 | $699,307 | $475,278 | $279,317 | $381,293 | $175,074 | $156,755 | $5,002 |
| Receivables | $1.8M | $1.8M | $262,956 | $37,701 | $37,701 | $0 | $837,460 | $0 | $1.4M | $0 | $0 | $0 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | −$1.4M | $0 | $0 | $0 |
| Other current assets | $3.11B | $1.3M | $951,819 | $434,788 | $344,483 | $70,154 | $31,591 | $178,419 | $252,463 | $308,543 | $286,912 | $319,319 |
| Total current assets | $3.68B | $3.7M | $2.1M | $524,612 | $994,367 | $769,461 | $1.3M | $457,736 | $633,756 | $483,617 | $443,667 | $324,321 |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $0 | $0 | $63,420 | $0 | $143,552 | $0 | $0 | $0 |
| Goodwill & intangible assets | $4.30B | $4.3M | $11.3M | $10.9M | $11.2M | $0 | $12.0M | $0 | $12.7M | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $7.3M | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $2 | $0 | $1 | $0 | $3.8M | $13.2M | $0 | $58.2M | $57.4M | $57.3M |
| Total assets | $8.0M | $8.0M | $13.3M | $11.4M | $12.2M | $8.1M | $17.2M | $13.7M | $13.5M | $58.7M | $57.8M | $57.7M |
| Liabilities | ||||||||||||
| Accounts payable | $3.9M | $3.9M | $3.6M | $3.0M | $2.5M | $936,531 | $1.9M | — | $2.6M | — | $899,418 | — |
| Short-term debt | $904,742 | — | $558,447 | — | — | — | — | — | — | — | $104,011 | — |
| Deferred revenue | $1.5M | — | — | — | — | — | — | — | — | — | — | — |
| Total current liabilities | $9.10B | $9.1M | $6.8M | $5.8M | $5.4M | $3.3M | $3.9M | $2.7M | $2.6M | $2.1M | $1.7M | $1.9M |
| Long-term debt | $0 | $4.0M | $3.6M | $3.6M | $3.6M | $3.6M | $270,524 | $0 | $216,329 | $0 | $0 | $0 |
| Lease obligations | — | — | $0 | $0 | $351,284 | — | $0 | — | $16,589 | — | — | — |
| Other long-term liabilities | $6.14B | $2.1M | $354,892 | $364,893 | $364,894 | $1.5M | $8.7M | $4.4M | $3.7M | $3.2M | $2.4M | $1.6M |
| Total liabilities | $15.2M | $15.2M | $10.8M | $9.7M | $9.4M | $8.4M | $12.8M | $7.2M | $6.5M | $5.3M | $4.1M | $3.5M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $2,267 | — | $1,408 | — | — | $7.3M | $13.5M | $13.1M | $12.8M | $56.0M | $54.6M | $53.4M |
| Retained earnings (deficit) | −$53.7M | −$53.7M | −$42.5M | −$41.2M | −$40.0M | −$7.6M | −$16.6M | −$6.6M | −$5.8M | −$3.6M | −$2.9M | −$2.5M |
| Total shareholders' equity | −$7.3M | −$7.3M | $2.5M | $1.7M | $2.9M | −$369,571 | $4.4M | $6.5M | $7.0M | $53.4M | $53.7M | $54.1M |
| Key figures | ||||||||||||
| Total debt | $4.9M | $4.0M | $3.6M | $3.6M | $3.6M | $3.6M | $270,524 | $2.9M | $2.4M | $1.7M | $800,000 | — |
| Net cash (debt) | $563.7M | −$3.4M | −$2.7M | −$3.6M | −$3.0M | −$2.9M | $204,754 | −$2.6M | −$2.0M | −$1.5M | −$643,245 | — |
| Working capital | −$5.42B | −$5.4M | −$4.8M | −$5.2M | −$4.4M | −$2.5M | −$2.5M | −$2.2M | −$1.9M | −$1.6M | −$1.3M | −$1.6M |
| Tangible book value | −$4.31B | −$11.6M | −$8.7M | −$9.2M | −$8.4M | −$369,571 | −$7.6M | $6.5M | −$5.7M | $53.4M | $53.7M | $54.1M |
| Current ratio | 0.40 | 0.40 | 0.30 | 0.09 | 0.18 | 0.23 | 0.35 | 0.17 | 0.25 | 0.23 | 0.26 | 0.17 |
| Quick ratio | 0.06 | 0.26 | 0.16 | 0.02 | 0.12 | 0.21 | 0.34 | 0.10 | 0.71 | 0.08 | 0.09 | 0.00 |
| Debt / equity | — | — | 1.40 | 2.17 | 1.25 | — | 0.06 | 0.45 | 0.34 | 0.03 | 0.01 | — |
| Equity / assets | −90.9% | −90.9% | 19.2% | 14.6% | 23.5% | −4.6% | 25.5% | 47.7% | 52.0% | 91.0% | 92.9% | 93.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 10, 2024); data from EODHD.
CAUD financial position
At the end of fiscal 2024 (December 31, 2024), Collective Audience had total assets of $12.2 million (up 0.0% from a year earlier), total liabilities of $9.4 million and shareholders' equity of $2.9 million. It held $0.6 million in cash and short-term investments against $4.0 million of debt, net debt of $3.3 million. Its current ratio was 0.18. In the latest quarter (ended March 31, 2025) total assets were $8.0 million and equity -$7.3 million.
Related: CAUD income statement, CAUD cash flow statement, CAUD key metrics. See the CAUD stock overview for the latest quote and news.
CAUD balance sheet FAQ
What are Collective Audience's total assets?
Collective Audience reported total assets of $12.2 million at the end of fiscal 2024 (December 31, 2024), compared with $12.2 million a year earlier.
How much debt does Collective Audience have?
Collective Audience had $4.0 million of total debt at the end of fiscal 2024, including short-term borrowings. Its debt-to-equity ratio was 1.38.
How much cash does Collective Audience have?
Collective Audience held $0.6 million in cash and short-term investments at the end of fiscal 2024; with $4.0 million of debt that is net debt of $3.3 million.
What is Collective Audience's book value?
Collective Audience's shareholders' equity (book value) was $2.9 million at the end of fiscal 2024.
What is Collective Audience's current ratio?
Collective Audience had current assets of $1.0 million and current liabilities of $5.4 million, a current ratio of 0.18 (current liabilities exceed current assets).
How much goodwill does Collective Audience have?
Collective Audience carried $11.2 million of goodwill and intangible assets, 91.9% of total assets, at the end of fiscal 2024.