Comelf S.A. (BVB:CMF)

Comelf Balance Sheet

Financials in millions RON. 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	7.7	20.72	7.62	14.32	7.56	10.84
Cash & Short-Term Investments	7.7	20.72	7.62	14.32	7.56	10.84
Cash Growth	-40.82%	171.82%	-46.76%	89.33%	-30.23%	43.99%
Accounts Receivable	51.98	34.28	49.16	36.7	55.56	40.73
Other Receivables	-	5.12	12.55	3.74	3.86	2.14
Receivables	51.98	39.4	61.71	40.43	59.42	42.88
Inventory	25.75	20.58	21.47	35.02	11.68	7.35
Other Current Assets	0.99	0.95	1.13	1.6	0.72	0.43
Total Current Assets	86.42	81.65	91.94	91.37	79.39	61.5
Property, Plant & Equipment	72.9	75.54	75.03	76.03	76.42	80.32
Other Intangible Assets	0.82	0.34	0.26	0.46	0.46	0.57
Long-Term Deferred Charges	0.14	0.06	0.06	0.06	0.03	0.01
Other Long-Term Assets	0.22	0.22	-	-	-	-
Total Assets	160.5	157.81	167.28	167.92	156.31	142.4
Accounts Payable	34.85	22.27	24.36	26.88	23.79	12.21
Accrued Expenses	0.21	6.42	8.75	6.82	4.86	4.95
Short-Term Debt	34.53	34.35	37.03	36.75	34.32	32.64
Current Portion of Leases	-	0.07	0.2	0.23	0.24	0.23
Current Unearned Revenue	1.48	1.54	1.3	1.23	1.71	1.62
Other Current Liabilities	0.37	1.76	2.34	1.41	1.58	2.68
Total Current Liabilities	71.61	66.57	74.25	73.6	66.84	54.67
Long-Term Debt	-	-	-	3.96	-	-
Long-Term Leases	-	-	0.07	0.27	0.49	0.72
Long-Term Unearned Revenue	3.97	4.67	5.71	6.2	4.66	4.86
Pension & Post-Retirement Benefits	-	0.21	0.25	0.16	0.11	0.12
Long-Term Deferred Tax Liabilities	4.98	5.23	5.21	5.49	8.76	9.1
Other Long-Term Liabilities	0.21	-	-	-	-	-
Total Liabilities	80.77	76.67	85.49	89.67	80.86	69.47
Common Stock	13.04	13.04	13.04	13.04	13.04	13.04
Retained Earnings	8.14	9.6	13.13	8.11	6.89	3.81
Comprehensive Income & Other	58.55	58.5	55.63	57.1	55.52	56.08
Shareholders' Equity	79.73	81.14	81.79	78.24	75.44	72.93
Total Liabilities & Equity	160.5	157.81	167.28	167.92	156.31	142.4
Total Debt	34.53	34.42	37.3	41.21	35.05	33.58
Net Cash (Debt)	-26.83	-13.69	-29.67	-26.89	-27.49	-22.74
Net Cash Per Share	-1.19	-0.61	-1.32	-1.20	-1.22	-1.01
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	14.81	15.08	17.68	17.77	12.54	6.83
Book Value Per Share	3.55	3.61	3.64	3.48	3.36	3.24
Tangible Book Value	78.91	80.8	81.53	77.79	74.98	72.36
Tangible Book Value Per Share	3.51	3.59	3.63	3.46	3.34	3.22
Land	-	21.25	21.25	21.25	21.25	21.25
Buildings	-	42.66	42.36	40.79	40.59	40.26
Machinery	-	100.3	94.04	95.91	95.02	92.33
Construction In Progress	-	10.15	8.24	6.41	0.42	1.14

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