Theon International Plc (AMS: THEON)

Theon International 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	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	116.28	65.64	24.04	26.1	14.63	7.05
Short-Term Investments	0.16	0.16	0.46	0.4	0.33	0.27
Cash & Short-Term Investments	116.44	65.8	24.5	26.49	14.97	7.32
Cash Growth	375.34%	168.61%	-7.54%	77.03%	104.33%	179.20%
Accounts Receivable	79.51	46.09	68	15.84	6.78	9.43
Other Receivables	5.19	10.98	4.21	2.71	2.89	4.78
Receivables	84.69	57.07	72.21	18.55	9.67	14.21
Inventory	59.41	65.87	37.8	15.53	13.35	11.7
Prepaid Expenses	1.67	-	0.88	-	-	-
Other Current Assets	-	0.05	0	-	-	-
Total Current Assets	262.22	188.78	135.38	60.58	37.98	33.24
Property, Plant & Equipment	20.43	18.27	11.48	9.19	7.26	6.91
Long-Term Investments	1.37	1.1	0.05	-	0	0
Other Intangible Assets	1.58	0.51	0.28	0.33	0.34	0.37
Long-Term Deferred Tax Assets	0.1	0.05	0.63	0.05	0.28	0.16
Long-Term Deferred Charges	-	0.96	0.55	0.19	0.25	0.3
Other Long-Term Assets	0.84	0.85	1.52	1.6	0.1	0.09
Total Assets	286.53	210.52	157.41	71.94	46.2	41.07
Accounts Payable	22.85	41.81	23.99	6.92	6.64	9.27
Accrued Expenses	-	10.78	1.53	0.21	0.22	0.16
Short-Term Debt	-	23.88	30.27	8.92	10.94	7.06
Current Portion of Long-Term Debt	19.87	1.51	0.73	0.72	0.11	0.13
Current Portion of Leases	0.6	0.4	0.3	0.28	0.27	0.23
Current Income Taxes Payable	9.38	7.97	6.07	4.3	2.09	0.16
Current Unearned Revenue	1.64	5.24	26.24	-	-	-
Other Current Liabilities	12.3	8.49	0.02	7.85	1.97	3.97
Total Current Liabilities	66.65	100.09	89.13	29.19	22.24	20.98
Long-Term Debt	28.74	25.52	3.08	7.54	8.67	12.19
Long-Term Leases	0.56	0.56	0.59	0.82	0.36	0.32
Long-Term Unearned Revenue	0.13	0.13	0.19	0.38	0	0.01
Long-Term Deferred Tax Liabilities	-	-	-	-	0.12	0.16
Other Long-Term Liabilities	6.66	6.66	-	-	-	-
Total Liabilities	102.94	133.16	93.15	38.09	31.76	33.94
Common Stock	183.59	0.6	0.2	0.2	0.2	0.2
Retained Earnings	-	98.56	87.74	60.54	41.45	34.3
Comprensive Income & Other	-	-21.8	-23.68	-26.9	-27.2	-27.37
Shareholders' Equity	183.59	77.36	64.26	33.85	14.45	7.13
Total Liabilities & Equity	286.53	210.52	157.41	71.94	46.2	41.07
Total Debt	49.77	51.88	34.96	18.28	20.34	19.93
Net Cash (Debt)	66.67	13.92	-10.46	8.22	-5.38	-12.6
Net Cash Per Share	0.92	0.23	-0.52	0.41	-0.27	-0.63
Filing Date Shares Outstanding	70.12	181.1	60	20	20	20
Total Common Shares Outstanding	70.12	181.1	20	20	20	20
Working Capital	195.57	88.69	46.25	31.38	15.74	12.26
Book Value Per Share	2.62	0.43	3.21	1.69	0.72	0.36
Tangible Book Value	182.02	76.85	63.99	33.51	14.11	6.76
Tangible Book Value Per Share	2.60	0.42	3.20	1.68	0.71	0.34
Land	-	1.06	1.06	-	-	-
Buildings	-	10.68	7.52	-	-	-
Machinery	-	13.27	11.09	9.51	8.27	7.47
Construction In Progress	-	2.29	0.04	-	-	-
Order Backlog	-	192.3	253	120	-	-

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