Lingotes Especiales, S.A. (BME:LGT)

Lingotes Especiales Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.86	1.88	7.76	13.46	6.22	1.99
Short-Term Investments	8.17	9.11	0	0	0	0
Cash & Short-Term Investments	10.03	10.99	7.76	13.46	6.22	1.99
Cash Growth	62.82%	41.74%	-42.38%	116.40%	213.18%	-86.64%
Accounts Receivable	17.23	12.72	14.62	13.38	22.78	16.31
Other Receivables	2.77	0.98	1.59	0.8	2.26	1.08
Receivables	20	13.71	16.21	14.18	25.04	17.39
Inventory	11.24	11.04	10.14	7.86	7.18	8.35
Other Current Assets	0.01	-	-	-	-	-
Total Current Assets	41.27	35.74	34.1	35.49	38.44	27.73
Property, Plant & Equipment	67.64	65.8	64.2	60.89	56.53	57.15
Long-Term Investments	-	0	0	0	0	0
Other Intangible Assets	2.63	1.73	1.76	1.16	0.8	0.66
Long-Term Deferred Tax Assets	0.47	0.51	0.17	0.17	0.81	1.19
Long-Term Deferred Charges	-	1.07	0.94	0.88	0.71	0.84
Other Long-Term Assets	0.24	0.24	0.24	0.24	0.24	0.33
Total Assets	112.26	105.09	101.41	98.84	97.52	87.9

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	14.43	14.48	12.42	15.35	18.36	14.66
Accrued Expenses	-	1.92	2.06	1.95	1.84	1.95
Current Portion of Long-Term Debt	15.58	12.03	8.31	6.69	7.02	6.48
Current Portion of Leases	1.23	0.87	0.93	0.77	0.07	0.1
Current Income Taxes Payable	-	0.09	0.22	1.46	0.32	0.11
Other Current Liabilities	6.22	5.91	6.41	4.73	4.23	4.01
Total Current Liabilities	37.46	35.29	30.35	30.95	31.83	27.31
Long-Term Debt	30.08	21.73	21.76	16.34	17.93	15.41
Long-Term Leases	-	3.86	4.71	4.76	0.01	0.08
Long-Term Unearned Revenue	0.38	0.28	0.38	0.43	0.56	0.7
Pension & Post-Retirement Benefits	0.2	0.2	0.19	0.19	0.18	0.5
Long-Term Deferred Tax Liabilities	0.07	0.06	0.1	0.14	0.19	0.23
Total Liabilities	68.18	61.43	57.5	52.81	50.71	44.24

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	10	10	10	10	10	10
Retained Earnings	31.59	33.18	33.42	35.58	36.66	33.51
Comprehensive Income & Other	2.48	0.48	0.48	0.45	0.16	0.16
Shareholders' Equity	44.08	43.66	43.91	46.03	46.81	43.66
Total Liabilities & Equity	112.26	105.09	101.41	98.84	97.52	87.9

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	46.89	38.5	35.71	28.56	25.03	22.07
Net Cash (Debt)	-36.86	-27.51	-27.96	-15.1	-18.81	-20.09
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.52	-2.75	-2.80	-1.51	-1.88	-2.01
Filing Date Shares Outstanding	10.38	10	10	10	10	10
Total Common Shares Outstanding	10.38	10	10	10	10	10
Working Capital	3.82	0.45	3.75	4.54	6.6	0.42
Book Value Per Share	4.25	4.37	4.39	4.60	4.68	4.37
Tangible Book Value	41.44	41.93	42.15	44.87	46.01	43
Tangible Book Value Per Share	3.99	4.19	4.21	4.49	4.60	4.30
Land	-	6.06	6.06	6.06	6.06	6.08
Buildings	-	15.31	15.25	14.16	14.22	14.21
Machinery	-	163.02	158.48	147.69	144.48	140.26
Construction In Progress	-	5.51	3.26	6.33	2.27	2.69

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 25, 2026

Data Sources Report a data error