CSP International Fashion Group S.p.A. (BIT:CSP)

BIT:CSP 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	12.14	12.69	13.12	22.83	18.39	19.46
Cash & Short-Term Investments	12.14	12.69	13.12	22.83	18.39	19.46
Cash Growth	24.89%	-3.28%	-42.54%	24.12%	-5.47%	-15.63%
Accounts Receivable	11.58	17.53	18.58	19.19	15.71	24.01
Other Receivables	1.52	1.99	1.89	0.95	2.18	2.38
Receivables	13.1	19.52	20.47	20.14	17.89	26.39
Inventory	37.74	35.99	37.46	28.05	30.52	35.42
Prepaid Expenses	0.78	0.53	0.78	0.61	0.51	-
Other Current Assets	0.54	0.55	0.91	0.95	0.14	0.21
Total Current Assets	64.29	69.28	72.73	72.57	67.45	81.47
Property, Plant & Equipment	19.39	19.95	19.58	19.32	18.33	22.14
Long-Term Investments	0.01	0.01	0.01	0.01	0.01	0.01
Goodwill	8.37	8.37	8.37	8.37	8.81	8.81
Other Intangible Assets	3.23	3.15	3.24	3.41	3.94	4.13
Long-Term Deferred Tax Assets	0.79	0.38	0.28	0.58	0.59	1.76
Other Long-Term Assets	0.02	0.03	0.03	0.03	0.02	0.07
Total Assets	96.11	101.17	104.25	104.3	99.15	118.39
Accounts Payable	17.05	17.43	22.63	20.65	15.81	23.32
Accrued Expenses	6.59	6.95	7.22	8.04	7.12	8.29
Short-Term Debt	1.28	0.74	-	2.02	3.86	6.16
Current Portion of Long-Term Debt	3.31	3.08	2.42	2.88	2.99	4.93
Current Portion of Leases	1.09	1.24	1.19	1.25	1.15	1.49
Current Income Taxes Payable	0.32	0.17	0.19	1.26	-	0.47
Other Current Liabilities	0.09	0.3	0.29	0.12	0.31	0.3
Total Current Liabilities	29.72	29.91	33.95	36.21	31.23	44.94
Long-Term Debt	7.31	8.43	6.19	6.24	8.42	4.85
Long-Term Leases	3.96	4.24	4.86	5.08	2.63	4.19
Long-Term Deferred Tax Liabilities	0.16	0.08	0.08	0.08	0.08	1.06
Other Long-Term Liabilities	5.62	6.15	6.82	8	8.91	9.23
Total Liabilities	46.77	48.81	51.89	55.61	51.26	64.27
Common Stock	17.36	17.36	17.36	17.3	17.3	17.3
Additional Paid-In Capital	23.91	23.91	23.91	21.86	21.86	21.86
Retained Earnings	0.17	3.25	3.51	3.72	-3.21	-0.49
Treasury Stock	-0.89	-0.89	-0.89	-0.89	-0.89	-0.89
Comprehensive Income & Other	8.79	8.73	8.47	6.71	12.84	16.35
Shareholders' Equity	49.34	52.36	52.36	48.69	47.89	54.12
Total Liabilities & Equity	96.11	101.17	104.25	104.3	99.15	118.39
Total Debt	16.94	17.74	14.66	17.47	19.04	21.62
Net Cash (Debt)	-4.81	-5.05	-1.54	5.36	-0.65	-2.16
Net Cash Per Share	-0.13	-0.14	-0.04	0.16	-0.02	-0.07
Filing Date Shares Outstanding	38.95	38.95	38.95	32.26	32.26	32.26
Total Common Shares Outstanding	38.95	38.95	38.95	32.26	32.26	32.26
Working Capital	34.57	39.37	38.78	36.36	36.22	36.53
Book Value Per Share	1.27	1.34	1.34	1.51	1.48	1.68
Tangible Book Value	37.73	40.84	40.74	36.91	35.13	41.18
Tangible Book Value Per Share	0.97	1.05	1.05	1.14	1.09	1.28
Land	33.73	33.73	33.29	33.33	33.34	33.34
Machinery	58.48	58.43	58.54	60.58	62.02	63.57
Construction In Progress	1.64	1.11	1.7	0.1	0.02	1.2

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