IVS Group S.A. (BIT: IVS)

IVS Group 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	144.73	137.14	132.38	168.84	140.72	102.08
Short-Term Investments	5.19	-	-	0.17	5.86	3.7
Cash & Short-Term Investments	149.92	137.14	132.38	169.01	146.57	105.78
Cash Growth	9.12%	3.60%	-21.67%	15.31%	38.56%	8.99%
Accounts Receivable	69.45	66.3	62.05	26.26	22.55	28.03
Other Receivables	8.57	37.25	32.56	16.78	29.97	34.37
Receivables	78.02	103.55	94.61	43.04	52.51	62.4
Inventory	84.39	83.89	72.35	38.37	31.24	42.73
Prepaid Expenses	-	9.14	7.38	4.09	3.51	4.39
Other Current Assets	34.67	4.06	1.48	0	-	-
Total Current Assets	346.99	337.78	308.19	254.51	233.84	215.3
Property, Plant & Equipment	301.53	292.59	296.37	216.77	245.88	267.78
Long-Term Investments	5.14	3.39	5.66	4.27	3.74	2.79
Goodwill	552.42	548.22	535	403.07	399.39	414.44
Other Intangible Assets	98.77	100.8	110.21	42.88	46.79	51.71
Long-Term Deferred Tax Assets	1.26	2.09	38.7	30.56	18.53	11.4
Long-Term Deferred Charges	-	3.14	1.44	0.39	0.39	0.4
Other Long-Term Assets	1.1	2.8	6.59	0.63	0.43	0.95
Total Assets	1,307	1,291	1,302	953.07	949.22	964.91
Accounts Payable	0.13	134.14	128.27	93.83	67.52	75.25
Accrued Expenses	-	18.86	16.97	10.91	8.52	11.84
Short-Term Debt	0.15	0.18	1.23	0.01	0.01	0.31
Current Portion of Long-Term Debt	91.79	85.68	82.7	43.02	47.96	46.67
Current Portion of Leases	18.58	20.22	20.7	13.81	12.05	10.01
Current Income Taxes Payable	0.02	-	-	0.05	0.05	0.08
Current Unearned Revenue	-	2.11	2.01	0.8	0.52	0.37
Other Current Liabilities	197.91	26.94	25.66	19.16	17.88	16.02
Total Current Liabilities	308.57	288.13	277.53	181.59	154.51	160.55
Long-Term Debt	400.86	409.88	398.68	372.12	392.36	377.1
Long-Term Leases	45.18	42.19	48.74	43.1	49.19	58.81
Long-Term Deferred Tax Liabilities	7.15	9	49.23	22.7	26.07	25.85
Other Long-Term Liabilities	13.11	11.03	1.22	1.36	1.52	1.86
Total Liabilities	790.21	776.21	791.34	633.18	635.96	636.34
Common Stock	0.87	0.88	0.88	0.36	0.36	0.36
Additional Paid-In Capital	478.52	483.04	498.8	325.8	326.05	326.05
Retained Earnings	6.89	1.67	-15.16	-11.27	-16.18	-0.63
Treasury Stock	-2.27	-6.79	-20.14	-17.99	-18.6	-18.6
Comprehensive Income & Other	10.94	10.98	10.89	10.13	9.38	9.43
Total Common Equity	494.95	489.77	475.28	307.04	301.02	316.62
Minority Interest	22.06	24.85	35.52	12.86	12.24	11.95
Shareholders' Equity	517.01	514.62	510.8	319.9	313.26	328.57
Total Liabilities & Equity	1,307	1,291	1,302	953.07	949.22	964.91
Total Debt	556.57	558.15	552.04	472.06	501.56	492.89
Net Cash (Debt)	-406.65	-421.01	-419.66	-303.05	-354.99	-387.11
Net Cash Per Share	-4.53	-4.72	-6.14	-8.17	-9.58	-10.47
Filing Date Shares Outstanding	90.45	90.45	89.14	37.12	37.06	37.06
Total Common Shares Outstanding	90.45	90.45	89.14	37.12	37.06	37.06
Working Capital	38.42	49.65	30.65	72.91	79.33	54.75
Book Value Per Share	5.47	5.41	5.33	8.27	8.12	8.54
Tangible Book Value	-156.24	-159.26	-169.93	-138.91	-145.16	-149.53
Tangible Book Value Per Share	-1.73	-1.76	-1.91	-3.74	-3.92	-4.04
Land	-	212.46	203.99	137.05	132.22	130.51
Machinery	-	795.52	759.54	556.27	541.67	514.38
Construction In Progress	-	1.48	2.24	0.85	0.55	0.58

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