Lavipharm S.A. (ATH: LAVI)

Lavipharm 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	8.69	8.44	18.24	1.64	1.93	1.73
Short-Term Investments	0	-	-	0	0.02	0.04
Trading Asset Securities	-	0	0	-	-	-
Cash & Short-Term Investments	8.69	8.44	18.24	1.64	1.95	1.78
Cash Growth	-46.93%	-53.75%	1013.12%	-15.99%	9.92%	-4.26%
Accounts Receivable	11.58	12.17	8.68	7.58	8.17	8.28
Other Receivables	3.28	2.85	5.2	5.33	2.47	2.46
Receivables	16.4	16.57	15.43	14.45	12.2	12.3
Inventory	19.59	16.21	10.44	9.24	8.42	6.06
Other Current Assets	2.36	4.44	1.49	0.64	0.77	0.95
Total Current Assets	47.04	45.65	45.6	25.96	23.34	21.09
Property, Plant & Equipment	19.25	19.54	17.06	17.46	17.05	17.19
Long-Term Investments	0	1.05	0.52	-	-	-
Other Intangible Assets	44.16	41.04	44.02	1.31	1.53	1.71
Long-Term Deferred Tax Assets	6.46	1.25	2.37	3.06	4.2	5.53
Long-Term Deferred Charges	3.88	3.5	2.18	1.83	1.33	0.95
Other Long-Term Assets	2.75	2.75	2.42	3.12	3.04	2.96
Total Assets	123.53	114.79	114.17	52.74	50.5	49.42
Accounts Payable	11.39	8.84	6.3	4.16	2.74	4.04
Accrued Expenses	5.61	5.99	6.65	4.46	8	5.96
Short-Term Debt	6.68	6.59	21.71	21.4	1.24	1.41
Current Portion of Long-Term Debt	1.47	1.51	-	-	2.01	1.08
Current Portion of Leases	0.85	0.68	0.52	0.66	0.68	0.49
Current Income Taxes Payable	0.31	0.24	0.51	0.1	0.14	0.13
Current Unearned Revenue	0.36	0.51	0.42	0.42	0.5	0.46
Other Current Liabilities	11.17	11.44	9.63	9.87	3.49	3.8
Total Current Liabilities	37.84	35.8	45.74	41.07	18.8	17.36
Long-Term Debt	11.92	12.7	3.96	4	23.96	25.66
Long-Term Leases	10.4	11	10.99	11.28	11.53	12.08
Other Long-Term Liabilities	11.23	11.44	12.23	5.25	6.78	6.86
Total Liabilities	72.34	72.02	73.86	62.68	62.14	63.79
Common Stock	50.36	50.36	50.36	51.08	51.08	51.08
Additional Paid-In Capital	7.41	7.41	7.41	84.42	84.42	84.42
Retained Earnings	-24.97	-30.24	-32.11	-159.96	-161.68	-164.28
Comprehensive Income & Other	18.35	15.21	14.62	14.48	14.51	14.38
Total Common Equity	51.16	42.74	40.28	-9.98	-11.68	-14.4
Minority Interest	0.03	0.03	0.04	0.04	0.03	0.03
Shareholders' Equity	51.18	42.77	40.31	-9.94	-11.64	-14.37
Total Liabilities & Equity	123.53	114.79	114.17	52.74	50.5	49.42
Total Debt	31.31	32.48	37.18	37.33	39.42	40.71
Net Cash (Debt)	-22.62	-24.04	-18.93	-35.69	-37.47	-38.94
Net Cash Per Share	-0.13	-0.14	-0.88	-2.10	-2.20	-2.29
Filing Date Shares Outstanding	167.87	167.87	167.87	17.03	17.03	17.03
Total Common Shares Outstanding	167.87	167.87	167.87	17.03	17.03	17.03
Working Capital	9.2	9.85	-0.14	-15.11	4.54	3.73
Book Value Per Share	0.30	0.25	0.24	-0.59	-0.69	-0.85
Tangible Book Value	7	1.69	-3.74	-11.29	-13.21	-16.11
Tangible Book Value Per Share	0.04	0.01	-0.02	-0.66	-0.78	-0.95
Land	1.93	1.93	1.93	1.93	9.43	9.43
Buildings	1.89	1.74	1.53	1.49	8.07	7.93
Machinery	21.12	21.14	19.31	19.09	18.31	18.61

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