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

BESI Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	307.45	188.48	491.69	451.4	375.41	278.4
Short-Term Investments	330	225	180	195.79	223.44	130.2
Cash & Short-Term Investments	637.45	413.48	671.69	647.18	598.85	408.6
Cash Growth	62.96%	-38.44%	3.79%	8.07%	46.56%	-4.03%
Accounts Receivable	169.27	143.71	148.75	176.47	93.22	81.42
Other Receivables	-	24.9	14.43	10.46	8.39	8.65
Receivables	169.27	168.61	163.18	186.94	101.61	90.07
Inventory	104.1	92.51	92.12	94.4	51.65	46.58
Prepaid Expenses	-	2.96	2.52	2.17	2.08	1.63
Other Current Assets	44.73	10.75	7.19	5.46	1.34	3.37
Total Current Assets	955.55	688.29	936.7	936.15	755.53	550.25
Property, Plant & Equipment	60.64	55.76	50.75	40.49	37.71	41.52
Long-Term Investments	-	-	-	25	-	-
Goodwill	45.28	45.4	45.75	45.17	44.48	45.29
Other Intangible Assets	94.86	0.4	0.37	0.8	0.98	1.48
Long-Term Deferred Tax Assets	8.61	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	1.32	1.22	1.21	1.05	1.04	2.26
Total Assets	1,166	896.55	1,135	1,144	911.36	696.88
Accounts Payable	49.21	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	2.24	3.14	2.36	-	-	0.52
Current Portion of Leases	-	3.74	3.34	3.48	2.98	3.3
Current Income Taxes Payable	-	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	87.74	21.94	26.91	38.37	16.69	15.99
Total Current Liabilities	139.19	137.23	143.89	187.58	101.49	86.63
Long-Term Debt	524.53	297.35	322.82	301.8	399.96	277.07
Long-Term Leases	13.03	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	11.62	12.96	13.3	10.97	12.84	8.86
Other Long-Term Liabilities	12.45	6.65	5.72	7.07	7.22	6.64
Total Liabilities	700.82	475.14	506.66	524.77	540.13	398.37
Common Stock	465.43	0.81	0.81	0.79	0.79	0.8
Additional Paid-In Capital	-	108.14	271.35	251.15	178.6	159.67
Retained Earnings	-	259.73	304.75	333.57	180.51	121.72
Comprehensive Income & Other	-	52.73	51.62	33.77	11.33	16.31
Total Common Equity	465.43	421.41	628.54	619.27	371.23	298.51
Shareholders' Equity	465.43	421.41	628.54	619.27	371.23	298.51
Total Liabilities & Equity	1,166	896.55	1,135	1,144	911.36	696.88
Total Debt	539.8	319.16	342.89	312.48	409.88	289.22
Net Cash (Debt)	97.65	94.32	328.8	334.71	188.96	119.39
Net Cash Growth	30.44%	-71.31%	-1.77%	77.13%	58.28%	-20.21%
Net Cash Per Share	1.19	1.14	3.84	3.92	2.26	1.44
Filing Date Shares Outstanding	79.63	77.02	78.49	77.97	72.87	72.21
Total Common Shares Outstanding	79.63	77.02	78.49	77.97	72.87	72.21
Working Capital	816.36	551.06	792.81	748.57	654.05	463.62
Book Value Per Share	5.84	5.47	8.01	7.94	5.09	4.13
Tangible Book Value	325.29	375.61	582.42	573.3	325.76	251.74
Tangible Book Value Per Share	4.09	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.