Quality & Reliability A.B.E.E. (ATH: QUAL)

QUAL 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	1.52	2.38	0.83	0.77	1.05	0.51
Cash & Short-Term Investments	1.52	2.38	0.83	0.77	1.05	0.51
Cash Growth	191.64%	187.64%	7.86%	-26.62%	103.23%	-51.79%
Accounts Receivable	8.23	3.94	2.4	1.93	1.83	2.43
Other Receivables	0.22	2.58	2.9	2.01	1.49	1.03
Receivables	8.46	6.52	5.3	3.94	3.32	3.46
Inventory	0.87	0.82	0.23	0.22	0.19	0.17
Prepaid Expenses	-	-	-	-	-	0.09
Other Current Assets	2.32	2.97	1.05	0.34	0.44	0.21
Total Current Assets	13.17	12.7	7.4	5.27	4.99	4.44
Property, Plant & Equipment	0.89	1.02	0.53	0.48	0.33	0.33
Long-Term Investments	0.09	0.09	0.12	0.09	0.09	0.11
Other Intangible Assets	1.67	1.44	1.33	1.07	1.45	1.84
Long-Term Deferred Tax Assets	0.14	0.2	0.07	0.11	0.19	0.25
Other Long-Term Assets	0.48	0.48	0.45	0.44	0.43	0.5
Total Assets	16.44	15.93	9.9	7.47	7.48	7.47
Accounts Payable	1.58	0.88	0.5	0.31	0.08	0.44
Accrued Expenses	0.41	0.93	0.42	0.12	0.09	0.19
Short-Term Debt	3.56	4.07	2.05	1.12	1.12	0.56
Current Portion of Long-Term Debt	-	-	0.15	0.16	0.15	0.25
Current Income Taxes Payable	0.08	0.96	0.23	0.07	0.07	0.02
Current Unearned Revenue	-	-	0.02	0.01	0.01	0
Other Current Liabilities	5.68	3.33	2.31	1.3	0.91	0.74
Total Current Liabilities	11.3	10.17	5.68	3.08	2.43	2.21
Long-Term Debt	1.76	2.28	1.79	1.94	1.94	1.5
Long-Term Leases	0.42	0.48	0.05	0.11	0.15	0.18
Long-Term Unearned Revenue	0	-	0.02	0.03	0.04	0.05
Other Long-Term Liabilities	-	0	-	-	-	-
Total Liabilities	13.53	12.98	7.57	5.17	4.58	3.99
Common Stock	7.66	7.66	7.66	7.66	7.66	12.85
Additional Paid-In Capital	4.53	4.53	4.53	4.53	4.53	4.53
Retained Earnings	-9.28	-9.24	-9.87	-9.9	-9.29	-13.9
Total Common Equity	2.91	2.95	2.32	2.29	2.9	3.48
Shareholders' Equity	2.91	2.95	2.32	2.29	2.9	3.48
Total Liabilities & Equity	16.44	15.93	9.9	7.47	7.48	7.47
Total Debt	5.73	6.83	4.05	3.32	3.36	2.5
Net Cash (Debt)	-4.21	-4.44	-3.22	-2.55	-2.31	-1.98
Net Cash Per Share	-0.15	-0.16	-0.12	-0.09	-0.08	-0.07
Filing Date Shares Outstanding	27.35	27.35	27.35	27.35	27.35	27.35
Total Common Shares Outstanding	27.35	27.35	27.35	27.35	27.35	27.35
Working Capital	1.86	2.53	1.72	2.19	2.57	2.23
Book Value Per Share	0.11	0.11	0.08	0.08	0.11	0.13
Tangible Book Value	1.24	1.51	0.99	1.22	1.45	1.64
Tangible Book Value Per Share	0.05	0.06	0.04	0.04	0.05	0.06
Machinery	-	-	-	1.67	1.45	1.41

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