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 2024	FY 2023	FY 2022	FY 2021	FY 2019
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2019
Cash & Equivalents	0.13	0.22	2.37	1.77	0.18
Short-Term Investments	2	0.95	0.02	-	0.1
Cash & Short-Term Investments	2.13	1.17	2.39	1.77	0.28
Cash Growth	82.35%	-51.13%	35.00%	543.57%	-54.44%
Accounts Receivable	3.19	11.91	4.55	4.16	8.67
Other Receivables	-	4.91	23.2	0.64	0.2
Receivables	3.19	16.83	27.75	4.8	8.87
Inventory	5.01	6.93	6.55	0.51	0.36
Other Current Assets	0.54	0.21	-	-	-
Total Current Assets	10.87	25.14	36.69	7.08	9.5
Property, Plant & Equipment	1.26	2.41	3.98	6.37	0.54
Long-Term Investments	0.1	5.87	1.9	2.5	0.52
Other Intangible Assets	12.3	0.38	0.73	0.3	2.27
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	14.33	13.32	0.06	0.02	-
Total Assets	38.86	57.41	58.4	29.21	12.83
Accounts Payable	5.46	5.89	4.12	3.98	2.87
Accrued Expenses	0.43	0.15	0.07	0	-
Short-Term Debt	6.01	8.59	3.27	-	3.83
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	0.45	5.97	7.7	0.75	0.08
Total Current Liabilities	12.35	22.53	17.96	9.38	6.93
Long-Term Debt	2.29	3.45	10.86	17.17	1.94
Long-Term Leases	-	-	-	0.44	-
Long-Term Deferred Tax Liabilities	0.84	0.52	0.15	-	-
Other Long-Term Liabilities	29.2	29.89	28.69	0.23	0.67
Total Liabilities	44.69	56.38	57.65	27.22	9.53
Common Stock	0	0	0	0	0
Additional Paid-In Capital	21.23	21.23	4.63	2.13	-
Retained Earnings	-40.42	-27.82	-10.39	-6.74	1.04
Comprehensive Income & Other	13.36	7.62	6.51	6.6	2.25
Shareholders' Equity	-5.83	1.04	0.76	1.99	3.3
Total Liabilities & Equity	38.86	57.41	58.4	29.21	12.83
Total Debt	8.31	13.41	15.68	22.1	5.76
Net Cash (Debt)	-6.18	-12.24	-13.29	-20.33	-5.49
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	-1.48	2.61	18.73	-2.3	-
Book Value Per Share	-	-	1.83	5.56	-
Tangible Book Value	-18.13	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.