Italian Wine Brands S.p.A. (BIT: IWB)

Italian Wine Brands 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	49	70.9	61.05	59.1	33.4	32.65
Short-Term Investments	-	-	-	1.11	0.06	0.11
Cash & Short-Term Investments	49	70.9	61.05	60.22	33.46	32.76
Cash Growth	-0.29%	16.14%	1.38%	79.97%	2.12%	-17.02%
Accounts Receivable	48.84	52.13	61.6	68.14	30.57	23.61
Other Receivables	1.36	2.34	4.06	7.91	2.71	1.33
Receivables	50.2	54.47	65.66	76.06	33.27	24.93
Inventory	76.65	78.55	101.2	77.91	25.49	20.33
Other Current Assets	2.34	8.16	6.19	1.89	0.79	1.31
Total Current Assets	178.19	212.09	234.1	216.07	93.01	79.34
Property, Plant & Equipment	53.18	67.29	69.84	64.17	24.74	25.4
Long-Term Investments	0.01	0.01	0.01	0	0	0
Goodwill	215.97	215.97	215.97	181.09	68.31	55.45
Other Intangible Assets	38.37	38.77	39.02	35.98	34	32.47
Long-Term Deferred Tax Assets	1.56	2.69	1.95	1.52	1.85	1.76
Other Long-Term Assets	10.48	0.24	0.43	2.33	0.22	0.51
Total Assets	497.75	537.06	561.32	501.15	222.14	194.94
Accounts Payable	101.93	113.79	136.72	137.37	56.81	45.75
Accrued Expenses	9.23	9.17	8.16	7.93	2.09	1.57
Short-Term Debt	4.9	7.93	14.45	15.89	3.43	1.58
Current Portion of Long-Term Debt	0.88	20.88	24.38	16.58	6.65	5.66
Current Portion of Leases	3.87	3.11	3.09	2.39	1.09	1.34
Current Income Taxes Payable	3.7	4.22	2.91	1.33	2.1	3.21
Other Current Liabilities	0.71	1.59	0.78	1.58	2.07	0.1
Total Current Liabilities	125.21	160.68	190.48	183.06	74.24	59.2
Long-Term Debt	137.51	143.34	152.39	135.73	23.81	24.97
Long-Term Leases	10.66	12.11	13.96	10.89	8.82	9.91
Long-Term Deferred Tax Liabilities	9.41	9.49	9.43	9.97	9.87	10.01
Other Long-Term Liabilities	0.15	0.3	0.29	0.33	0.26	0.99
Total Liabilities	284.6	327.57	368	341.19	117.62	105.73
Common Stock	1.12	1.12	1.12	1.05	0.88	0.88
Additional Paid-In Capital	136.14	136.14	136.14	109.9	64.57	64.57
Retained Earnings	56.26	62.71	50.44	46.22	36.12	22.54
Treasury Stock	-1.06	-1.24	-0.26	-	-0.58	-2.8
Comprehensive Income & Other	20.75	10.97	6.23	2.79	3.54	4.02
Total Common Equity	213.21	209.7	193.68	159.95	104.52	89.21
Minority Interest	-0.06	-0.21	-0.37	-	-	-
Shareholders' Equity	213.15	209.49	193.31	159.95	104.52	89.21
Total Liabilities & Equity	497.75	537.06	561.32	501.15	222.14	194.94
Total Debt	157.81	187.36	208.27	181.47	43.79	43.45
Net Cash (Debt)	-108.82	-116.46	-147.22	-121.26	-10.33	-10.68
Net Cash Per Share	-11.57	-12.40	-15.58	-13.79	-1.40	-1.49
Filing Date Shares Outstanding	9.41	9.39	9.45	8.8	7.36	7.17
Total Common Shares Outstanding	9.41	9.39	9.45	8.8	7.36	7.17
Working Capital	52.98	51.42	43.62	33	18.78	20.15
Book Value Per Share	22.66	22.32	20.50	18.18	14.19	12.45
Tangible Book Value	-41.12	-45.04	-61.31	-57.11	2.21	1.28
Tangible Book Value Per Share	-4.37	-4.79	-6.49	-6.49	0.30	0.18
Land	25.15	40.71	40.2	37.84	13.11	13.03
Machinery	52.77	79.47	77.15	74.41	18.05	17
Construction In Progress	0.29	2.21	1.1	0.02	1.16	0.16

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