Black Sea Property Plc (AQU:BSP)

Black Sea Property Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.13	1.25	2.56	0.24	0.33	0.37
Short-Term Investments	11.74	12.16	12.33	-	-	-
Cash & Short-Term Investments	12.87	13.41	14.89	0.24	0.33	0.37
Cash Growth	-0.43%	-9.91%	6119.47%	-26.60%	-11.89%	-48.44%
Accounts Receivable	5.88	3.89	2.42	1.8	0.41	0.13
Other Receivables	-	-	-	4.5	4.5	-
Receivables	5.88	3.89	2.42	6.3	4.91	0.95
Prepaid Expenses	0.11	0.03	0.23	0.03	0	0.03
Total Current Assets	18.86	17.34	17.54	6.57	5.23	1.35
Property, Plant & Equipment	35.24	34.56	20.02	0.52	0.02	0.03
Long-Term Investments	-	-	-	-	0	0.02
Other Intangible Assets	1.85	1.91	1.88	0.45	0.51	0.66
Other Long-Term Assets	48.44	48.35	58.99	47.52	38.14	42.36
Total Assets	104.39	102.16	101.19	55.06	43.92	44.41
Accounts Payable	0.57	0.42	0.68	0.19	0.02	0.66
Accrued Expenses	0.03	0.01	0.08	0.08	-	-
Short-Term Debt	25.3	24.72	23.31	2.57	-	4.15
Current Portion of Long-Term Debt	3.06	3.36	3.7	1.77	1.77	8.77
Current Portion of Leases	-	-	-	-	-	0.01
Current Unearned Revenue	0.67	0.14	0.25	-	-	-
Other Current Liabilities	3.03	1.86	0.92	0.54	0.17	0.35
Total Current Liabilities	32.66	30.52	28.94	5.14	1.96	13.94
Long-Term Debt	13.83	14.22	16.87	18.19	14.52	8.61
Long-Term Leases	-	-	-	-	-	0.01
Long-Term Deferred Tax Liabilities	3.15	3.15	2.87	2.41	1.94	1.94
Other Long-Term Liabilities	3.31	1.71	2	0.54	0.56	0.57
Total Liabilities	52.95	49.6	50.68	26.28	18.99	25.08
Common Stock	81.02	81.02	81.02	70.7	70.7	70.7
Retained Earnings	-29.06	-27.94	-29.98	-40.39	-44.24	-46.77
Comprehensive Income & Other	-1.53	-1.53	-1.53	-1.53	-1.53	-1.53
Total Common Equity	50.43	51.55	49.51	28.78	24.93	22.39
Minority Interest	1.01	1.01	1	-	-	-3.07
Shareholders' Equity	51.44	52.56	50.51	28.78	24.93	19.33
Total Liabilities & Equity	104.39	102.16	101.19	55.06	43.92	44.41
Total Debt	42.19	42.3	43.88	22.52	16.29	21.56
Net Cash (Debt)	-29.32	-28.88	-28.99	-22.28	-15.96	-21.19
Net Cash Per Share	-0.01	-0.01	-0.02	-0.01	-0.01	-0.01
Filing Date Shares Outstanding	2,458	2,458	2,458	1,813	1,813	1,813
Total Common Shares Outstanding	2,458	2,458	2,458	1,813	1,813	1,813
Working Capital	-13.8	-13.19	-11.4	1.43	3.27	-12.59
Book Value Per Share	0.02	0.02	0.02	0.02	0.01	0.01
Tangible Book Value	48.58	49.64	47.63	28.33	24.42	21.74
Tangible Book Value Per Share	0.02	0.02	0.02	0.02	0.01	0.01
Land	-	31.26	19.86	-	-	-
Machinery	-	1.22	0.2	0.05	0.03	-
Construction In Progress	-	2.57	0.01	0.49	-	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.