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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	13.02	7.62	14.32	7.56	10.84	7.53
Cash & Short-Term Investments	13.02	7.62	14.32	7.56	10.84	7.53
Cash Growth	42.30%	-46.76%	89.33%	-30.23%	43.99%	101.40%
Accounts Receivable	40.61	49.16	36.7	55.56	40.73	51.8
Other Receivables	6.19	12.55	3.74	3.86	2.14	1.82
Receivables	46.8	61.71	40.43	59.42	42.88	53.62
Inventory	18.09	21.47	35.02	11.68	7.35	5.9
Other Current Assets	0.82	1.13	1.6	0.72	0.43	0.49
Total Current Assets	78.73	91.94	91.37	79.39	61.5	67.54
Property, Plant & Equipment	76.51	75.03	76.03	76.42	80.32	86.78
Other Intangible Assets	0.24	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	155.53	167.28	167.92	156.31	142.4	154.93
Accounts Payable	20.2	24.36	26.88	23.79	12.21	21.12
Accrued Expenses	8	9.51	6.82	4.86	4.95	4.25
Short-Term Debt	33.97	37.03	36.75	34.32	32.64	34.77
Current Portion of Leases	0.12	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	1.85	1.58	1.41	1.58	2.68	2.74
Total Current Liabilities	65.91	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	4.9	5.71	6.2	4.66	4.86	6.48
Long-Term Deferred Tax Liabilities	5.26	5.21	5.49	8.76	9.1	9.44
Total Liabilities	76.32	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	10.82	13.13	8.11	6.89	3.81	2.34
Comprehensive Income & Other	55.35	55.63	57.1	55.52	56.08	56.72
Shareholders' Equity	79.21	81.79	78.24	75.44	72.93	72.09
Total Liabilities & Equity	155.53	167.28	167.92	156.31	142.4	154.93
Total Debt	34.08	37.3	41.21	35.05	33.58	36.71
Net Cash (Debt)	-21.07	-29.67	-26.89	-27.49	-22.74	-29.18
Net Cash Per Share	-0.94	-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	12.82	17.68	17.77	12.54	6.83	2.51
Book Value Per Share	3.52	3.64	3.48	3.36	3.24	3.21
Tangible Book Value	78.97	81.53	77.79	74.98	72.36	71.49
Tangible Book Value Per Share	3.51	3.63	3.46	3.34	3.22	3.18
Land	21.25	21.25	21.25	21.25	21.25	21.25
Buildings	42.54	42.36	40.79	40.59	40.26	40.05
Machinery	95.51	94.04	95.91	95.02	92.33	91.22
Construction In Progress	13.77	8.24	6.41	0.42	1.14	1.55

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