The House of Agriculture Spiroy S.A. (ATH:SPIR)

ATH:SPIR 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	1.54	0.75	0.47	0.53	0.95	0.24
Cash & Short-Term Investments	1.54	0.75	0.47	0.53	0.95	0.24
Cash Growth	-10.91%	59.28%	-10.64%	-44.64%	292.73%	-13.17%
Accounts Receivable	7.25	4.36	2.97	2.46	2.8	3.82
Other Receivables	0.24	0.34	0.47	0.31	0.22	0.38
Receivables	7.49	4.7	3.44	2.77	3.02	4.2
Inventory	6.2	7.27	8.3	7.87	8.18	9.73
Other Current Assets	0.37	0.3	0.3	0.13	0.13	0.41
Total Current Assets	15.6	13.01	12.52	11.3	12.28	14.58
Property, Plant & Equipment	3.58	3.75	5.09	5.74	6.46	7.03
Long-Term Deferred Tax Assets	-	-	0.08	0.3	0.47	0.53
Other Long-Term Assets	15.36	15.35	12.51	12.19	12.38	12.39
Total Assets	34.55	32.11	30.19	29.52	31.6	34.54
Accounts Payable	3.68	2.6	3.41	2.72	2.41	4.88
Accrued Expenses	4.26	3.85	2.7	1.92	1.18	1.02
Short-Term Debt	-	-	-	-	14.27	13.12
Current Portion of Long-Term Debt	1.2	1.25	1.08	0.64	-	0.02
Current Portion of Leases	0.1	0.23	0.22	0.16	0.12	0.16
Current Income Taxes Payable	4.83	4.12	2.95	0.48	1.16	0.71
Current Unearned Revenue	0.28	1.26	0.59	0.59	0.94	0.64
Other Current Liabilities	1.98	1.92	1.14	4.54	6.22	6.53
Total Current Liabilities	16.33	15.23	12.1	11.06	26.31	27.08
Long-Term Debt	13.33	13.31	13.51	13.71	2.17	2.14
Long-Term Leases	0.49	0.4	0.2	0.2	0.21	0.23
Long-Term Unearned Revenue	0.36	0.4	0.5	0.61	0.72	0.84
Long-Term Deferred Tax Liabilities	0.07	0.04	-	-	-	-
Other Long-Term Liabilities	2.18	2.09	2.66	3.11	0.47	0.3
Total Liabilities	32.99	31.69	29.16	28.87	30.03	30.98
Common Stock	1.99	1.99	1.99	1.99	1.99	8.53
Additional Paid-In Capital	-	-	-	-	-	27.47
Retained Earnings	-1.87	-3.05	-1.97	-2.15	-0.75	-32.64
Treasury Stock	-0.26	-0.26	-0.26	-0.26	-0.26	-0.26
Comprehensive Income & Other	1.69	1.73	1.27	1.08	0.59	0.45
Total Common Equity	1.55	0.41	1.04	0.66	1.57	3.56
Minority Interest	0.01	0	-0	-0.01	-0	0
Shareholders' Equity	1.56	0.42	1.04	0.65	1.57	3.56
Total Liabilities & Equity	34.55	32.11	30.19	29.52	31.6	34.54
Total Debt	15.12	15.18	15.02	14.72	16.77	15.67
Net Cash (Debt)	-13.58	-14.43	-14.55	-14.19	-15.82	-15.43
Net Cash Per Share	-0.48	-0.51	-0.51	-0.50	-0.56	-0.54
Filing Date Shares Outstanding	28.33	28.33	28.33	28.33	28.33	28.33
Total Common Shares Outstanding	28.33	28.33	28.33	28.33	28.33	28.33
Working Capital	-0.73	-2.22	0.42	0.23	-14.02	-12.49
Book Value Per Share	0.05	0.01	0.04	0.02	0.06	0.13
Tangible Book Value	1.55	0.41	1.04	0.66	1.57	3.56
Tangible Book Value Per Share	0.05	0.01	0.04	0.02	0.06	0.13
Land	-	0.9	0.9	0.9	0.9	0.9
Buildings	-	8.77	11.47	11.46	11.46	11.45
Machinery	-	11.12	11.07	11.04	11.02	10.82
Construction In Progress	-	0.05	0.05	0.05	0.05	0.05

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