SPEAR Investments I B.V. (AMS:QEV)

SPEAR Investments I B.V. Balance Sheet

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

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2019	FY 2018
Period Ending	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	0.22	2.37	1.77	0.18	0.5
Short-Term Investments	0.95	0.02	-	0.1	0.1
Cash & Short-Term Investments	1.17	2.39	1.77	0.28	0.6
Cash Growth	-51.13%	35.00%	543.57%	-54.44%	-42.83%
Accounts Receivable	11.91	4.55	4.16	8.67	4.54
Other Receivables	4.91	23.2	0.64	0.2	0.21
Receivables	16.83	27.75	4.8	8.87	4.75
Inventory	6.93	6.55	0.51	0.36	0.48
Other Current Assets	0.21	-	-	-	-0
Total Current Assets	25.14	36.69	7.08	9.5	5.83
Property, Plant & Equipment	2.41	3.98	6.37	0.54	0.56
Long-Term Investments	5.87	1.9	2.5	0.52	0.02
Other Intangible Assets	0.38	0.73	0.3	2.27	0.1
Long-Term Deferred Tax Assets	0.66	2.92	1.47	-	-
Long-Term Deferred Charges	8.01	10.37	10.24	-	-
Other Long-Term Assets	13.32	0.06	0.02	-	-
Total Assets	57.41	58.4	29.21	12.83	6.52
Accounts Payable	5.89	4.12	3.98	2.87	1.18
Accrued Expenses	0.15	0.07	0	-	-
Short-Term Debt	8.59	3.27	-	3.83	2.03
Current Portion of Long-Term Debt	1.38	1.55	4.27	-	-
Current Portion of Leases	-	-	0.22	-	-
Current Income Taxes Payable	-	-	0.1	0.15	-
Current Unearned Revenue	0.55	1.24	0.07	-	-
Other Current Liabilities	5.97	7.7	0.75	0.08	0.34
Total Current Liabilities	22.53	17.96	9.38	6.93	3.55
Long-Term Debt	3.45	10.86	17.17	1.94	-
Long-Term Leases	-	-	0.44	-	-
Long-Term Deferred Tax Liabilities	0.52	0.15	-	-	-
Other Long-Term Liabilities	29.89	28.69	0.23	0.67	0.71
Total Liabilities	56.38	57.65	27.22	9.53	4.26
Common Stock	0	0	0	0	0
Additional Paid-In Capital	21.23	4.63	2.13	-	-
Retained Earnings	-27.82	-10.39	-6.74	1.04	0.89
Comprehensive Income & Other	7.62	6.51	6.6	2.25	1.37
Shareholders' Equity	1.04	0.76	1.99	3.3	2.26
Total Liabilities & Equity	57.41	58.4	29.21	12.83	6.52
Total Debt	13.41	15.68	22.1	5.76	2.03
Net Cash (Debt)	-12.24	-13.29	-20.33	-5.49	-1.43
Net Cash Per Share	-	-33.30	-56.81	-	-
Filing Date Shares Outstanding	-	0.41	0.36	-	-
Total Common Shares Outstanding	-	0.41	0.36	-	-
Working Capital	2.61	18.73	-2.3	-	-
Book Value Per Share	-	1.83	5.56	-	-
Tangible Book Value	0.66	0.03	1.69	-	-
Tangible Book Value Per Share	-	0.06	4.72	-	-
Machinery	7.9	7.86	7.95	0.54	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.