Gas Plus S.p.A. (BIT: GSP)

Gas Plus 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	29.1	21.06	30.2	21.11	4.57	11.92
Trading Asset Securities	0.21	0.5	0.37	-	-	-
Accounts Receivable	23.55	31.2	50.71	37.11	24.06	25.89
Other Receivables	18.14	21.18	25.79	13.2	21.79	16.18
Inventory	3.91	4.09	3.43	3.38	3.16	3.52
Other Current Assets	0.64	2.47	5.59	0.9	0.23	1.83
Total Current Assets	75.54	80.49	116.09	75.7	53.81	59.33
Property, Plant & Equipment	137.3	140.13	132.63	115.8	104.8	116.4
Goodwill	0.88	0.88	0.88	0.88	0.88	4.54
Other Intangible Assets	248.05	251.96	259.78	259.93	253.28	329.14
Long-Term Investments	-	-	8.38	6	5.96	4.28
Long-Term Deferred Tax Assets	40	39.5	39.07	46.59	37.57	27.97
Other Long-Term Assets	0.69	0.95	1.32	2.87	2.53	2.87
Total Assets	502.47	513.92	558.15	507.77	458.84	544.52
Accounts Payable	18.69	25.35	51.84	32.53	25.62	23.69
Accrued Expenses	11.91	9.9	17.75	10.67	10.3	9.7
Short-Term Debt	15.29	15.27	0.16	15.17	22.78	18.52
Current Portion of Long-Term Debt	34.08	44.42	25.31	13.62	11.84	8.16
Current Unearned Revenue	0.36	0.31	1.49	0.17	0.16	0.08
Current Portion of Leases	0.8	0.87	0.98	0.89	0.84	0.8
Current Income Taxes Payable	6.26	4.65	38.04	2.1	2.05	1.17
Other Current Liabilities	10.98	4.43	18.05	26.8	3.65	4.62
Total Current Liabilities	98.37	105.2	153.62	101.94	77.25	66.75
Long-Term Debt	6.73	8.73	51.13	70.29	51.19	47.6
Long-Term Leases	2.54	2.76	2.87	3.39	4.08	4.69
Pension & Post-Retirement Benefits	4.61	4.72	4.55	5.26	5.06	5.04
Long-Term Deferred Tax Liabilities	10.68	11.58	13.87	12.62	7.48	81.68
Other Long-Term Liabilities	152.33	151.99	145.6	143.24	135.85	125.99
Total Liabilities	275.27	284.97	371.64	336.73	280.9	331.75
Common Stock	23.35	23.35	23.35	23.35	23.35	23.35
Additional Paid-In Capital	92.65	92.65	92.65	92.65	92.65	92.65
Retained Earnings	122.13	123.37	79.81	77.07	73.93	106.41
Treasury Stock	-9.6	-9.6	-9.6	-9.6	-9.6	-9.6
Comprehensive Income & Other	-1.46	-0.97	0.15	-12.6	-2.56	-0.21
Total Common Equity	227.07	228.81	186.36	170.88	177.76	212.6
Minority Interest	0.13	0.15	0.15	0.16	0.17	0.17
Shareholders' Equity	227.2	228.96	186.52	171.04	177.93	212.77
Total Liabilities & Equity	502.47	513.92	558.15	507.77	458.84	544.52
Total Debt	59.44	72.05	80.45	103.35	90.73	79.77
Net Cash (Debt)	-30.13	-50.5	-49.89	-82.24	-86.16	-67.86
Net Cash Per Share	-0.69	-1.16	-1.14	-1.89	-1.98	-1.56
Filing Date Shares Outstanding	43.57	43.57	43.57	43.57	43.57	43.57
Total Common Shares Outstanding	43.57	43.57	43.57	43.57	43.57	43.57
Working Capital	-22.83	-24.7	-37.53	-26.24	-23.44	-7.41
Book Value Per Share	5.21	5.25	4.28	3.92	4.08	4.88
Tangible Book Value	-21.86	-24.03	-74.31	-89.94	-76.4	-121.08
Tangible Book Value Per Share	-0.50	-0.55	-1.71	-2.06	-1.75	-2.78
Land	9.24	9.2	9.2	9.27	9.27	8.85
Buildings	3.69	3.69	3.69	3.68	3.68	3.68
Machinery	206.07	205.85	203.61	161.69	161.76	161.87
Construction In Progress	71.44	66.63	52.46	70.79	56.28	38.81

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