Zara Investment Holding Company (ASE: ZARA)

ZARA Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	35.99	35.26	25.99	15.27	9.62	15.48
Cash & Short-Term Investments	35.99	35.26	25.99	15.27	9.62	15.48
Cash Growth	2.80%	35.70%	70.19%	58.68%	-37.83%	4.62%
Receivables	3.3	1.81	3.39	2.08	1.02	5.23
Inventory	1.49	1.74	1.89	1.45	1.37	1.67
Prepaid Expenses	0.86	0.27	0.31	0.37	-	0.52
Other Current Assets	0.93	2.91	1.17	2.51	2.03	3.18
Total Current Assets	42.57	41.99	32.75	21.67	14.04	26.08
Property, Plant & Equipment	155.55	158.26	161.12	163.93	164.22	162.13
Long-Term Investments	3.25	3.36	3.31	4.32	4.29	10.92
Long-Term Deferred Tax Assets	3.98	3.69	4.15	5.05	3.68	1.79
Other Long-Term Assets	4.32	3.23	4.81	3.36	4.32	10.26
Total Assets	209.69	210.53	206.14	198.33	190.56	211.17
Accounts Payable	5.42	5.46	6.22	5.24	4.81	6.87
Accrued Expenses	-	0.21	0.33	0.27	0.2	3.73
Short-Term Debt	-	-	-	5.39	5.23	2.05
Current Portion of Long-Term Debt	2.38	2.29	1.1	0.93	-	0.21
Current Portion of Leases	1.28	1.38	1.3	1.22	0.63	-
Current Income Taxes Payable	0.09	0.23	0.07	0.08	0.08	0.9
Other Current Liabilities	7.18	7.97	6.92	4.66	3.83	3.24
Total Current Liabilities	16.35	17.53	15.93	17.79	14.79	16.99
Long-Term Debt	17.95	13.56	14.19	7.6	3.54	0.24
Long-Term Leases	4.26	4.61	4.71	5.28	2.71	-
Long-Term Deferred Tax Liabilities	0.21	0.23	0.24	0.31	0.3	0.44
Other Long-Term Liabilities	5.67	6.62	8.86	7.71	2.65	4.62
Total Liabilities	44.45	42.55	43.93	38.69	23.98	22.29
Common Stock	145	145	150	150	150	150
Retained Earnings	4.21	5.62	-4.85	-8.47	-2.35	11.76
Comprehensive Income & Other	-1.31	-1.21	-1.26	-0.26	-0.29	6.23
Total Common Equity	147.9	149.41	143.9	141.26	147.37	167.99
Minority Interest	17.34	18.56	18.31	18.37	19.21	20.88
Shareholders' Equity	165.24	167.98	162.21	159.63	166.58	188.88
Total Liabilities & Equity	209.69	210.53	206.14	198.33	190.56	211.17
Total Debt	25.87	21.84	21.3	20.42	12.1	2.5
Net Cash (Debt)	10.12	13.43	4.69	-5.15	-2.48	12.97
Net Cash Growth	-23.67%	186.31%	-	-	-	74.33%
Net Cash Per Share	0.07	0.09	0.03	-0.04	-0.02	0.09
Filing Date Shares Outstanding	145	145	145	145	145	145
Total Common Shares Outstanding	145	145	145	145	145	145
Working Capital	26.22	24.46	16.82	3.89	-0.75	9.08
Book Value Per Share	1.02	1.03	0.99	0.97	1.02	1.16
Tangible Book Value	147.9	149.41	143.9	141.26	147.37	167.99
Tangible Book Value Per Share	1.02	1.03	0.99	0.97	1.02	1.16
Land	-	36.7	36.7	36.7	36.7	36.7
Buildings	-	170.78	169.68	168.84	166.96	165.68
Machinery	-	192.17	188.81	186.52	181.67	107.98
Construction In Progress	-	4.8	4.37	2.49	5.28	5.2

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