Lingotes Especiales Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	6.16	7.76	13.46	6.22	1.99	14.86
Short-Term Investments	-	0	0	0	0	0
Cash & Short-Term Investments	6.16	7.76	13.46	6.22	1.99	14.86
Cash Growth	-54.85%	-42.38%	116.40%	213.18%	-86.64%	139.67%
Accounts Receivable	16.31	14.62	13.38	22.78	16.31	16.21
Other Receivables	3.2	1.59	0.8	2.26	1.08	0.81
Receivables	19.51	16.21	14.18	25.04	17.39	17.02
Inventory	7.78	10.14	7.86	7.18	8.35	11.23
Other Current Assets	0.01	-	-	-	-	-
Total Current Assets	33.45	34.1	35.49	38.44	27.73	43.12
Property, Plant & Equipment	64.39	64.2	60.89	56.53	57.15	57.22
Long-Term Investments	-	0	0	0	0	0
Other Intangible Assets	2.59	1.76	1.16	0.8	0.66	0.5
Long-Term Deferred Tax Assets	0.14	0.17	0.17	0.81	1.19	0.44
Long-Term Deferred Charges	-	0.94	0.88	0.71	0.84	0.64
Other Long-Term Assets	0.24	0.24	0.24	0.24	0.33	0.24
Total Assets	100.81	101.41	98.84	97.52	87.9	102.16
Accounts Payable	10.22	12.42	15.35	18.36	14.66	19.32
Accrued Expenses	-	2.04	1.95	1.84	1.95	2.29
Current Portion of Long-Term Debt	11.44	8.31	6.69	7.02	6.48	8.95
Current Portion of Leases	0.49	0.93	0.77	0.07	0.1	0.09
Current Income Taxes Payable	-	0.22	1.46	0.32	0.11	0.48
Other Current Liabilities	6.73	6.43	4.73	4.23	4.01	9.45
Total Current Liabilities	28.87	30.35	30.95	31.83	27.31	40.57
Long-Term Debt	27.22	21.76	16.34	17.93	15.41	15.12
Long-Term Leases	-	4.71	4.76	0.01	0.08	0.03
Long-Term Unearned Revenue	0.25	0.38	0.43	0.56	0.7	0.83
Pension & Post-Retirement Benefits	0.19	0.19	0.19	0.18	0.5	0.2
Long-Term Deferred Tax Liabilities	0.19	0.1	0.14	0.19	0.23	0.28
Total Liabilities	56.71	57.5	52.81	50.71	44.24	57.02
Common Stock	10	10	10	10	10	10
Retained Earnings	31.61	33.42	35.58	36.66	33.51	34.99
Comprehensive Income & Other	2.48	0.48	0.45	0.16	0.16	0.15
Shareholders' Equity	44.1	43.91	46.03	46.81	43.66	45.14
Total Liabilities & Equity	100.81	101.41	98.84	97.52	87.9	102.16
Total Debt	39.14	35.71	28.56	25.03	22.07	24.18
Net Cash (Debt)	-32.99	-27.96	-15.1	-18.81	-20.09	-9.31
Net Cash Per Share	-3.43	-2.80	-1.51	-1.88	-2.01	-0.93
Filing Date Shares Outstanding	10	10	10	10	10	10
Total Common Shares Outstanding	10	10	10	10	10	10
Working Capital	4.58	3.75	4.54	6.6	0.42	2.55
Book Value Per Share	4.41	4.39	4.60	4.68	4.37	4.51
Tangible Book Value	41.51	42.15	44.87	46.01	43	44.64
Tangible Book Value Per Share	4.15	4.21	4.49	4.60	4.30	4.46
Land	-	6.06	6.06	6.06	6.08	6.08
Buildings	-	15.25	14.16	14.22	14.21	13.84
Machinery	-	158.48	147.69	144.48	140.26	140.07
Construction In Progress	-	3.26	6.33	2.27	2.69	0.7

Source: S&P Global Market Intelligence. Standard template. Financial Sources.