Comelf S.A. (BVB: CMF)

Comelf Balance Sheet

Financials in millions RON. 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	18.44	7.62	14.32	7.56	10.84	7.53
Cash & Short-Term Investments	18.44	7.62	14.32	7.56	10.84	7.53
Cash Growth	135.94%	-46.76%	89.33%	-30.23%	43.99%	101.40%
Accounts Receivable	42.59	49.16	36.7	55.56	40.73	51.8
Other Receivables	7.52	12.55	3.74	3.86	2.14	1.82
Receivables	50.12	61.71	40.43	59.42	42.88	53.62
Inventory	19.76	21.47	35.02	11.68	7.35	5.9
Other Current Assets	3.25	1.13	1.6	0.72	0.43	0.49
Total Current Assets	91.55	91.94	91.37	79.39	61.5	67.54
Property, Plant & Equipment	73.97	75.03	76.03	76.42	80.32	86.78
Other Intangible Assets	0.31	0.26	0.46	0.46	0.57	0.61
Long-Term Deferred Charges	0.06	0.06	0.06	0.03	0.01	-
Total Assets	165.9	167.28	167.92	156.31	142.4	154.93
Accounts Payable	25.81	24.36	26.88	23.79	12.21	21.12
Accrued Expenses	9.49	9.51	6.82	4.86	4.95	4.25
Short-Term Debt	34.98	37.03	36.75	34.32	32.64	34.77
Current Portion of Leases	0.16	0.2	0.23	0.24	0.23	0.21
Current Unearned Revenue	0.4	1.3	1.23	1.71	1.62	1.59
Other Current Liabilities	6.03	1.58	1.41	1.58	2.68	2.74
Total Current Liabilities	78.26	74.25	73.6	66.84	54.67	65.03
Long-Term Debt	-	-	3.96	-	-	0.9
Long-Term Leases	-	0.07	0.27	0.49	0.72	0.83
Long-Term Unearned Revenue	5.2	5.71	6.2	4.66	4.86	6.48
Long-Term Deferred Tax Liabilities	5.3	5.21	5.49	8.76	9.1	9.44
Total Liabilities	89.01	85.49	89.67	80.86	69.47	82.84
Common Stock	13.04	13.04	13.04	13.04	13.04	13.04
Retained Earnings	8.26	13.13	8.11	6.89	3.81	2.34
Comprensive Income & Other	55.59	55.63	57.1	55.52	56.08	56.72
Shareholders' Equity	76.89	81.79	78.24	75.44	72.93	72.09
Total Liabilities & Equity	165.9	167.28	167.92	156.31	142.4	154.93
Total Debt	35.15	37.3	41.21	35.05	33.58	36.71
Net Cash (Debt)	-16.71	-29.67	-26.89	-27.49	-22.74	-29.18
Net Cash Per Share	-0.74	-1.32	-1.20	-1.22	-1.01	-1.30
Filing Date Shares Outstanding	22.48	22.48	22.48	22.48	22.48	22.48
Total Common Shares Outstanding	22.48	22.48	22.48	22.48	22.48	22.48
Working Capital	13.29	17.68	17.77	12.54	6.83	2.51
Book Value Per Share	3.42	3.64	3.48	3.36	3.24	3.21
Tangible Book Value	76.58	81.53	77.79	74.98	72.36	71.49
Tangible Book Value Per Share	3.41	3.63	3.46	3.34	3.22	3.18
Land	21.25	21.25	21.25	21.25	21.25	21.25
Buildings	42.51	42.36	40.79	40.59	40.26	40.05
Machinery	95.14	94.04	95.91	95.02	92.33	91.22
Construction In Progress	9.74	8.24	6.41	0.42	1.14	1.55

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