Hydraulic Elements and Systems AD (BUL:HES)

BUL:HES Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.99	1.48	2.22	1.48	1.64	5.34
Cash & Short-Term Investments	2.99	1.48	2.22	1.48	1.64	5.34
Cash Growth	18.93%	-33.39%	49.63%	-9.68%	-69.23%	-24.04%
Accounts Receivable	17.82	15.22	10.03	12.75	13.8	8.22
Other Receivables	1.07	1	0.23	0.59	0.79	0.84
Receivables	18.9	16.21	10.26	13.33	14.59	9.06
Inventory	9.62	9.93	12.06	16.14	10.11	6.31
Prepaid Expenses	0.13	0.14	0.11	0.62	0.33	0.15
Other Current Assets	0.06	0	0.01	0.02	0.05	0.01
Total Current Assets	31.78	27.76	24.65	31.58	26.72	20.86
Property, Plant & Equipment	19.03	20.17	21.13	19.1	18.45	17.05
Long-Term Investments	19.82	19.82	16.11	13.65	12.15	10.94
Other Intangible Assets	0.41	0.12	0.16	0.18	0.27	0.19
Total Assets	71.05	67.87	62.04	64.51	57.6	49.05
Accounts Payable	7.58	5.89	2.62	5.68	6.19	2.94
Accrued Expenses	2.22	1.95	2.47	2.95	2.61	1.6
Short-Term Debt	-	3.31	-	-	-	-
Current Portion of Leases	-	-	-	-	-	0.02
Current Income Taxes Payable	0.41	0.19	0.17	0.25	0.26	0.28
Current Unearned Revenue	-	-	0	0.05	0.3	0.29
Other Current Liabilities	6.66	2.25	6.41	5.13	2.57	1.56
Total Current Liabilities	16.87	13.58	11.67	14.05	11.93	6.7
Long-Term Leases	-	-	-	-	-	0.02
Long-Term Unearned Revenue	-	-	-	-	0.05	0.34
Long-Term Deferred Tax Liabilities	1.72	1.72	1.35	1.07	0.94	0.87
Other Long-Term Liabilities	-	-	-	-	0	-
Total Liabilities	18.59	15.3	13.02	15.12	12.93	7.93
Common Stock	18.19	18.19	18.19	18.19	18.19	18.19
Retained Earnings	13.23	13.34	13.13	15.72	12.34	9.88
Comprehensive Income & Other	21.03	21.04	17.7	15.48	14.13	13.05
Shareholders' Equity	52.46	52.57	49.02	49.39	44.67	41.12
Total Liabilities & Equity	71.05	67.87	62.04	64.51	57.6	49.05
Total Debt	-	3.31	-	-	-	0.05
Net Cash (Debt)	2.99	-1.83	2.22	1.48	1.64	5.29
Net Cash Growth	18.93%	-	49.63%	-9.68%	-68.97%	-24.68%
Net Cash Per Share	0.16	-0.10	0.12	0.08	0.09	0.29
Filing Date Shares Outstanding	18.19	18.19	18.19	18.19	18.19	18.19
Total Common Shares Outstanding	18.19	18.19	18.19	18.19	18.19	18.19
Working Capital	14.92	14.18	12.97	17.53	14.79	14.16
Book Value Per Share	2.88	2.89	2.69	2.71	2.46	2.26
Tangible Book Value	52.05	52.45	48.87	49.22	44.4	40.93
Tangible Book Value Per Share	2.86	2.88	2.69	2.71	2.44	2.25
Land	-	1.07	1.07	1.07	1.07	1.07
Buildings	-	7.32	7.22	7.22	6.96	6.96
Machinery	-	47.3	44.9	42.08	37.1	35.65
Construction In Progress	-	1.65	1.41	2.41	3.13	5.02

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.