Black Sea Property Plc (AQU: BSP)

Black Sea Property 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	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	2.56	2.56	0.24	0.33	0.37	0.72
Short-Term Investments	12.33	12.33	-	-	-	-
Cash & Short-Term Investments	14.89	14.89	0.24	0.33	0.37	0.72
Cash Growth	886.94%	6119.47%	-26.60%	-11.89%	-48.44%	-80.59%
Accounts Receivable	2.42	2.42	1.8	0.41	0.13	0.35
Other Receivables	-	-	4.5	4.5	-	-
Receivables	2.42	2.42	6.3	4.91	0.95	0.35
Prepaid Expenses	0.23	0.23	0.03	0	0.03	0.01
Total Current Assets	17.54	17.54	6.57	5.23	1.35	1.07
Property, Plant & Equipment	20.02	20.02	0.52	0.02	0.03	-
Long-Term Investments	-	-	-	0	0.02	-
Other Intangible Assets	1.88	1.88	0.45	0.51	0.66	-
Other Long-Term Assets	58.99	58.99	47.52	38.14	42.36	35.99
Total Assets	101.19	101.19	55.06	43.92	44.41	37.06
Accounts Payable	0.68	0.68	0.19	0.02	0.66	0.48
Accrued Expenses	0.08	0.08	0.08	-	-	-
Short-Term Debt	23.31	23.31	2.57	-	4.15	1.39
Current Portion of Long-Term Debt	3.7	3.7	1.77	1.77	8.77	8.87
Current Portion of Leases	-	-	-	-	0.01	-
Current Unearned Revenue	0.25	0.25	-	-	-	-
Other Current Liabilities	0.92	0.92	0.54	0.17	0.35	0.01
Total Current Liabilities	28.94	28.94	5.14	1.96	13.94	10.76
Long-Term Debt	16.87	16.87	18.19	14.52	8.61	8.33
Long-Term Leases	-	-	-	-	0.01	-
Long-Term Deferred Tax Liabilities	2.87	2.87	2.41	1.94	1.94	1.9
Other Long-Term Liabilities	2	2	0.54	0.56	0.57	-
Total Liabilities	50.68	50.68	26.28	18.99	25.08	20.99
Common Stock	81.02	81.02	70.7	70.7	70.7	64.77
Retained Earnings	-29.98	-29.98	-40.39	-44.24	-46.77	-47.17
Comprehensive Income & Other	-1.53	-1.53	-1.53	-1.53	-1.53	-1.53
Total Common Equity	49.51	49.51	28.78	24.93	22.39	16.07
Minority Interest	1	1	-	-	-3.07	-
Shareholders' Equity	50.51	50.51	28.78	24.93	19.33	16.07
Total Liabilities & Equity	101.19	101.19	55.06	43.92	44.41	37.06
Total Debt	43.88	43.88	22.52	16.29	21.56	18.59
Net Cash (Debt)	-28.99	-28.99	-22.28	-15.96	-21.19	-17.87
Net Cash Per Share	-0.02	-0.02	-0.01	-0.01	-0.01	-0.01
Filing Date Shares Outstanding	2,458	2,458	1,813	1,813	1,813	1,269
Total Common Shares Outstanding	2,458	2,458	1,813	1,813	1,813	1,269
Working Capital	-11.4	-11.4	1.43	3.27	-12.59	-9.69
Book Value Per Share	0.02	0.02	0.02	0.01	0.01	0.01
Tangible Book Value	47.63	47.63	28.33	24.42	21.74	16.07
Tangible Book Value Per Share	0.02	0.02	0.02	0.01	0.01	0.01
Land	19.86	19.86	-	-	-	-
Machinery	0.2	0.2	0.05	0.03	-	-
Construction In Progress	0.01	0.01	0.49	-	-	-

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