Case 23-80004-swe11 Doc 651 Filed 06/20/24 Entered 06/20/24 16:39:34 Desc Main Document Page 18
of 77 MOR-2 In re: EBIX, INC., et al. Lead Case No: 23-80004 Balance Sheet as of May 31, 2024(Unaudited) Reporting Period: May 1May 31, 2024 Agency
Solutions.com, LLC d/b/a/ Health Connect Ebix, Inc. P.B. Systems, Inc. Facts Services, Inc. LLC ConfirmNet Corporation A.D.A.M., Inc. Assets Current Assets: Cash and Cash equivalents $ 12,554,022 $ $ $ $ $ Fiduciary
fundsrestricted Accounts receivable, less allowance 9,642,305 151,657 72,679 7,787,138 474,422 Intercompany receivable 80,248,461 Other current assets 55,903,382
1,096 189 39,948 Total current assets $ 158,348,170 $ $ 151,657 $ 73,775 $ 7,787,327 $ 514,370 Property and equipment, net 22,017,362 9,730 Right-of-Use Assets 189,218 578,351 127,458 Goodwill 192,040,854 4,706,870 20,404,124 13,540,891 60,111,616 Intangible assets, net 5,872,841 226,104 0 (0) 185,556
Indefinite-lived intangibles Capitalized software development costs, net 585,772 Deferred tax assets, netlong-term 22,033,811 (8,308) (992,339) 3,074,537
1,921,924 Other assets 146,784,137 (5,216,707) Total assets $ 547,872,165 $ 578,351 $ (140,384) $ 19,485,560 $ 24,402,754 $ 62,870,654 Liabilities & Equity Current Liabilities Accounts Payable and accrued
expenses $ 24,175,645 $ $ $ 23,501 $ $ 36,217 Accrued payroll and related benefits 1,617,941 3,458 27,042 1,593 14,114 Working capital facility Fiduciary funds
liabilityrestricted Short term debt 11,637,494 Current portion of long term debt and capital lease obligations Intercompany
payable 41,095,093 2,748,222 14,052 (103,337) 2,127,214 (268,156) Deferred revenue 6,156,754 83,978 1,546 258,839 618,813 Short term lease liability Other current liabilities 323,245,117
Total Current Liabilities $ 407,928,044 $ 2,748,222 $ 101,487 $ (51,248) $ 2,387,645 $ 400,988 Liabilities Subject to Compromise Accounts Payable and accrued expenses $ 6,989,671 $ $ $ 5,179 $ 10,842 $ 64,309
Accrued payroll and related benefits 180,350 Working capital facility Fiduciary funds liabilityrestricted Short term debt
341,615,031 Current portion of long term debt and capital lease obligations 77,440 Intercompany payable 303,282,320 49,576,672 (4,669,565) (4,745,420) 9,464,805 (36,903,570)
Deferred revenue Short term lease liability 361,156 Other current liabilities 2,371 (1,648) (51,295) Total Liabilities Subject to Compromise $
652,508,340 $ 49,576,672 $ (4,669,565) $ (4,740,241) $ 9,473,998 $ (36,890,557) Long term debt and capital lease obligation, less current portion 6,462 Other liabilities 2,329,890 Earnout
contingencies Put option liability Long term lease liability 743,980 Total liabilities $ 1,063,516,717 $ 52,324,895 $ (4,568,077) $ (4,791,489)
$ 11,861,644 $ (36,489,569) Common stock, $.10 par value 3,790,912 Additional paid-in capital 4,117,563 20,000,000 21,532,000 88,420,090 Treasury stock
Retained earnings (534,246,789) (51,746,544) 4,427,693 4,277,049 (8,990,889) 10,940,134 Accumulated other comprehensive income (529,688) Total Ebix, Inc. stockholders equity
$ (526,868,002) $ (51,746,544) $ 4,427,693 $ 24,277,049 $ 12,541,111 $ 99,360,224 Noncontrolling interest 11,223,450 Total stockholders equity $ (515,644,552) $ (51,746,544) $ 4,427,693 $ 24,277,049 $
12,541,111 $ 99,360,224 Total Liabilities & Equity $ 547,872,165 $ 578,351 $ (140,384) $ 19,485,560 $ 24,402,754 $ 62,870,654