CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 21,011	$ 18,388
Receivables (less allowance for credit loss, $1,475 at both June 30, 2024, and December 31, 2023)	159,019	144,286
Inventory	358,567	346,853
Prepaid expenses	4,795	3,580
Refundable income taxes	3,008	1,190
Total current assets	546,400	514,297
Property, plant, and equipment	512,170	489,646
Less accumulated depreciation and amortization	(236,423)	(227,343)
Property, plant, and equipment, net	275,747	262,303
Operating lease right-of-use assets, net	10,609	13,975
Investment in joint ventures	5,811	5,197
Intangible assets, net	270,079	271,706
Goodwill	321,544	321,544
Other assets	3,907	3,326
Total assets	1,434,097	1,392,348
Current Liabilities
Current maturities of long-term debt	6,400	6,400
Accounts payable	56,056	73,594
Federal and state excise taxes payable	4,492	2,251
Accrued expenses and other	17,843	31,861
Total current liabilities	84,791	114,106
Long-term debt, less current maturities	107,292	85,305
Convertible senior notes	195,704	195,544
Long-term operating lease liabilities	8,567	11,292
Contingent consideration	78,700	69,200
Other noncurrent liabilities	3,069	4,763
Deferred income taxes	63,061	63,071
Total liabilities	541,184	543,281
Commitments and Contingencies
Capital stock
Preferred, 5% non-cumulative; $10 par value; authorized 1,000 shares; issued and outstanding 437 shares	4	4
Common stock
No par value; authorized 40,000,000 shares; issued 23,125,166 shares at June 30, 2024 and December 31, 2023; and 21,987,685 and 22,016,113 shares outstanding at June 30, 2024 and December 31, 2023, respectively	6,715	6,715
Additional paid-in capital	329,713	325,453
Retained earnings	587,265	539,883
Accumulated other comprehensive loss	(553)	(397)
Treasury stock, at cost, 1,137,481 and 1,109,053 shares at June 30, 2024 and December 31, 2023, respectively	(28,687)	(21,166)
Total MGP Ingredients, Inc. stockholders’ equity	894,457	850,492
Noncontrolling interest	(1,544)	(1,425)
Total equity	892,913	849,067
Total liabilities and equity	$ 1,434,097	$ 1,392,348

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- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).