Comelf S.A. (BVB:CMF)

Comelf Balance Sheet

Financials in millions RON. 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	5.5	9.18	20.72	7.62	14.32	7.56
Cash & Short-Term Investments	5.5	9.18	20.72	7.62	14.32	7.56
Cash Growth	-44.16%	-55.71%	171.82%	-46.76%	89.33%	-30.23%
Accounts Receivable	55.21	39.53	34.28	49.16	36.7	55.56
Other Receivables	-	11.27	5.12	12.55	3.74	3.86
Receivables	55.21	50.8	39.4	61.71	40.43	59.42
Inventory	30.82	24.83	20.58	21.47	35.02	11.68
Other Current Assets	0.6	1.25	0.95	1.13	1.6	0.72
Total Current Assets	92.13	86.06	81.65	91.94	91.37	79.39
Property, Plant & Equipment	74.13	74.68	75.54	75.03	76.03	76.42
Other Intangible Assets	0.7	0.74	0.34	0.26	0.46	0.46
Long-Term Deferred Charges	0.2	0.17	0.06	0.06	0.06	0.03
Other Long-Term Assets	0.22	0.22	0.22	-	-	-
Total Assets	167.38	161.88	157.81	167.28	167.92	156.31

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	43.38	27.73	30.11	24.36	26.88	23.79
Accrued Expenses	0.51	6.46	-	8.75	6.82	4.86
Short-Term Debt	35.65	35.14	33.82	37.03	36.75	34.32
Current Portion of Leases	-	-	0.07	0.2	0.23	0.24
Current Unearned Revenue	3.41	2.5	1.54	1.3	1.23	1.71
Other Current Liabilities	0	3.45	0.86	2.34	1.41	1.58
Total Current Liabilities	83.06	75.4	66.57	74.25	73.6	66.84
Long-Term Debt	-	-	-	-	3.96	-
Long-Term Leases	-	-	-	0.07	0.27	0.49
Long-Term Unearned Revenue	3.47	4.73	4.67	5.71	6.2	4.66
Pension & Post-Retirement Benefits	0.17	0.17	0.21	0.25	0.16	0.11
Long-Term Deferred Tax Liabilities	5.06	5.12	5.23	5.21	5.49	8.76
Other Long-Term Liabilities	-	-0	-	-	-	-
Total Liabilities	91.76	85.42	76.67	85.49	89.67	80.86

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	13.04	13.04	13.04	13.04	13.04	13.04
Retained Earnings	2.85	7.65	9.6	13.13	8.11	6.89
Comprehensive Income & Other	59.72	55.77	58.5	55.63	57.1	55.52
Shareholders' Equity	75.61	76.46	81.14	81.79	78.24	75.44
Total Liabilities & Equity	167.38	161.88	157.81	167.28	167.92	156.31

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	35.65	35.14	33.89	37.3	41.21	35.05
Net Cash (Debt)	-30.16	-25.96	-13.17	-29.67	-26.89	-27.49
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.34	-1.16	-0.59	-1.32	-1.20	-1.22
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	9.06	10.66	15.08	17.68	17.77	12.54
Book Value Per Share	3.36	3.40	3.61	3.64	3.48	3.36
Tangible Book Value	74.92	75.72	80.8	81.53	77.79	74.98
Tangible Book Value Per Share	3.33	3.37	3.59	3.63	3.46	3.34
Land	21.25	21.25	21.25	21.25	21.25	21.25
Buildings	44.06	44.06	42.66	42.36	40.79	40.59
Machinery	104.36	101.89	100.3	94.04	95.91	95.02
Construction In Progress	13.78	13.4	10.15	8.24	6.41	0.42

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 three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error