Altia Consultores, S.A. (BME: ALC)

Altia Consultores 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	20.82	23.46	29.77	17.58	15.26	20.75
Short-Term Investments	0.32	0.49	0.67	0.09	0.07	0.16
Cash & Short-Term Investments	21.14	23.96	30.43	17.67	15.33	20.91
Cash Growth	-15.16%	-21.28%	72.22%	15.24%	-26.66%	25.46%
Accounts Receivable	67.27	65.13	47.77	30.19	28.68	22.71
Other Receivables	3.09	2.99	2.31	1.46	2.04	1.13
Receivables	70.36	68.13	50.08	31.66	30.72	23.84
Inventory	1.97	1.16	0.62	1.1	0.78	1.06
Other Current Assets	-	0.14	0.08	0.02	0.03	0.01
Total Current Assets	93.47	93.39	81.21	50.45	46.87	45.82
Property, Plant & Equipment	8.14	7.81	8.69	8.34	9.86	6.49
Long-Term Investments	1.59	1.65	1.62	0.73	0.77	3.52
Goodwill	47.39	47.39	47.39	22.46	22.46	1.16
Other Intangible Assets	1.03	0.6	0.54	0.74	0.44	0.04
Long-Term Deferred Tax Assets	1.56	1.71	3.3	2.23	1.2	0.51
Long-Term Deferred Charges	-	0.61	0.87	0.14	0.24	-
Total Assets	153.18	153.16	143.62	85.08	81.83	57.54
Accounts Payable	5.04	5.59	4.03	3.52	5.63	2.46
Accrued Expenses	22.61	15.4	14.25	10.22	8.78	3.47
Short-Term Debt	0.06	0.02	0.95	-	1	-
Current Portion of Long-Term Debt	7.89	7.92	31.32	0.58	3.53	0.01
Current Portion of Leases	1.79	1.77	1.41	1.32	1.46	0.6
Current Income Taxes Payable	2.15	0.86	0.6	0.47	0.45	0.08
Current Unearned Revenue	10.91	15.12	11.44	5.46	2.5	1.29
Other Current Liabilities	11.95	18.03	13.91	6.81	5.75	4.31
Total Current Liabilities	62.39	64.69	77.91	28.39	29.1	12.22
Long-Term Debt	10.04	13.66	1.97	0.3	1.34	-
Long-Term Leases	1.4	1.01	2.03	2.05	3.38	1.37
Long-Term Deferred Tax Liabilities	0.29	0.29	0.31	0.29	0.3	0.31
Other Long-Term Liabilities	0.05	0.05	0.05	0.05	-	-
Total Liabilities	74.17	79.72	82.27	31.08	34.12	13.9
Common Stock	0.14	0.14	0.14	0.14	0.14	0.14
Additional Paid-In Capital	2.53	2.53	2.53	2.53	2.53	2.53
Retained Earnings	76.6	70.98	59.02	51.49	45.12	40.85
Treasury Stock	-0.17	-0.14	-0.34	-0.28	-0.2	-0.03
Comprehensive Income & Other	-0.09	-0.06	-0.01	-0.11	-0.1	-0.06
Total Common Equity	79.01	73.44	61.35	53.78	47.5	43.44
Minority Interest	-	-	-	0.22	0.21	0.2
Shareholders' Equity	79.01	73.44	61.35	54	47.71	43.64
Total Liabilities & Equity	153.18	153.16	143.62	85.08	81.83	57.54
Total Debt	21.18	24.38	37.68	4.26	10.71	1.98
Net Cash (Debt)	-0.03	-0.43	-7.25	13.41	4.62	18.93
Net Cash Growth	-	-	-	190.07%	-75.58%	31.90%
Net Cash Per Share	-0.00	-0.01	-0.11	0.20	0.07	0.27
Filing Date Shares Outstanding	68.64	68.64	68.65	68.68	68.7	68.77
Total Common Shares Outstanding	68.64	68.64	68.65	68.68	68.7	68.77
Working Capital	31.08	28.69	3.31	22.06	17.77	33.6
Book Value Per Share	1.15	1.07	0.89	0.78	0.69	0.63
Tangible Book Value	30.59	25.45	13.42	30.57	24.6	42.24
Tangible Book Value Per Share	0.45	0.37	0.20	0.45	0.36	0.61
Land	-	0.53	0.53	0.53	0.53	0.53
Buildings	-	2.01	1.99	1.99	1.99	1.99
Machinery	-	6.78	7.3	3.99	5.03	3.76

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