BE Semiconductor Industries N.V. (AMS: BESI)

BESI Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	2023	2022	2021	2020	2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	127.23	188.48	491.69	451.4	375.41	278.4
Short-Term Investments	130	225	180	195.79	223.44	130.2
Cash & Short-Term Investments	257.23	413.48	671.69	647.18	598.85	408.6
Cash Growth	-32.01%	-38.44%	3.79%	8.07%	46.56%	-4.03%
Accounts Receivable	174.6	143.71	148.75	176.47	93.22	81.42
Other Receivables	31.27	24.9	14.43	10.46	8.39	8.65
Receivables	205.87	168.61	163.18	186.94	101.61	90.07
Inventory	99.29	92.51	92.12	94.4	51.65	46.58
Prepaid Expenses	5.08	2.96	2.52	2.17	2.08	1.63
Other Current Assets	-	10.75	7.19	5.46	1.34	3.37
Total Current Assets	567.47	688.29	936.7	936.15	755.53	550.25
Property, Plant & Equipment	60.39	55.76	50.75	40.49	37.71	41.52
Long-Term Investments	-	-	-	25	-	-
Goodwill	45.71	45.4	45.75	45.17	44.48	45.29
Other Intangible Assets	92.63	0.4	0.37	0.8	0.98	1.48
Long-Term Deferred Tax Assets	9.52	12.22	19.56	27.44	21.92	14.98
Long-Term Deferred Charges	-	93.27	80.84	67.95	49.68	41.11
Other Long-Term Assets	1.24	1.22	1.21	1.05	1.04	2.26
Total Assets	776.96	896.55	1,135	1,144	911.36	696.88
Accounts Payable	51.62	46.89	41.43	74.71	44.02	30.28
Accrued Expenses	-	33.43	34.22	31.95	22.84	20.1
Short-Term Debt	-	-	-	-	-	0.48
Current Portion of Long-Term Debt	3.03	3.14	2.36	-	-	0.52
Current Portion of Leases	3.85	3.74	3.34	3.48	2.98	3.3
Current Income Taxes Payable	9.22	16.63	21.74	28.64	9.24	7.61
Current Unearned Revenue	-	11.47	13.9	10.44	5.72	8.36
Other Current Liabilities	59.95	21.94	26.91	38.37	16.69	15.99
Total Current Liabilities	127.68	137.23	143.89	187.58	101.49	86.63
Long-Term Debt	179.8	297.35	322.82	301.8	399.96	277.07
Long-Term Leases	13.45	14.92	14.37	7.2	6.95	7.86
Long-Term Unearned Revenue	-	0.7	0.93	0.98	0.78	1.07
Long-Term Deferred Tax Liabilities	10.4	12.96	13.3	10.97	12.84	8.86
Other Long-Term Liabilities	11.35	6.65	5.72	7.07	7.22	6.64
Total Liabilities	342.67	475.14	506.66	524.77	540.13	398.37
Common Stock	0.81	0.81	0.81	0.79	0.79	0.8
Additional Paid-In Capital	224.43	108.14	271.35	251.15	178.6	159.67
Retained Earnings	68.06	259.73	304.75	333.57	180.51	121.72
Comprensive Income & Other	140.98	52.73	51.62	33.77	11.33	16.31
Total Common Equity	434.28	421.41	628.54	619.27	371.23	298.51
Shareholders' Equity	434.28	421.41	628.54	619.27	371.23	298.51
Total Liabilities & Equity	776.96	896.55	1,135	1,144	911.36	696.88
Total Debt	200.13	319.16	342.89	312.48	409.88	289.22
Net Cash (Debt)	57.11	94.32	328.8	334.71	188.96	119.39
Net Cash Growth	4.54%	-71.31%	-1.77%	77.13%	58.28%	-20.21%
Net Cash Per Share	0.70	1.14	3.84	3.92	2.26	1.44
Filing Date Shares Outstanding	79.72	77.02	78.49	77.97	72.87	72.21
Total Common Shares Outstanding	79.72	77.02	78.49	77.97	72.87	72.21
Working Capital	439.8	551.06	792.81	748.57	654.05	463.62
Book Value Per Share	5.45	5.47	8.01	7.94	5.09	4.13
Tangible Book Value	295.95	375.61	582.42	573.3	325.76	251.74
Tangible Book Value Per Share	3.71	4.88	7.42	7.35	4.47	3.49
Land	-	37.21	36.15	32.68	29.23	30.77
Machinery	-	61.33	56.41	56.1	52.11	55.12
Construction In Progress	-	1.05	0.44	0.42	1.48	0.05

Source: S&P Capital IQ. Standard template. Financial Sources.