IAR S.A. (BVB:IARV)

IAR S.A. Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	19.86	-	258.29	45.3	9.77
Short-Term Investments	-	67.51	-	-	-
Cash & Short-Term Investments	19.86	67.51	258.29	45.3	9.77
Cash Growth	-70.58%	-73.86%	470.13%	363.58%	11.42%
Accounts Receivable	184.01	115.91	39.4	46.55	25.82
Other Receivables	-	9.68	0.67	2.06	10.06
Receivables	184.01	125.58	40.06	48.61	35.88
Inventory	489.24	294.42	256.83	222.84	211.07
Other Current Assets	-	18.13	-	-	0
Total Current Assets	693.11	505.65	555.19	316.75	256.73
Property, Plant & Equipment	109.88	102.05	95.35	85.37	74.29
Long-Term Investments	5.43	5.43	5.43	5.43	5.43
Other Intangible Assets	0.02	0.02	0.03	0.43	0.62
Other Long-Term Assets	0.1	2.15	1.29	1.37	3.6
Total Assets	808.54	615.3	657.29	409.35	340.66
Accounts Payable	288.27	22.56	14.41	31.37	19.08
Short-Term Debt	-	-	42.73	73.02	45.94
Current Unearned Revenue	0.74	213.73	250.78	14.86	0.02
Other Current Liabilities	8.06	17.5	48.34	11.59	10.79
Total Current Liabilities	297.07	253.79	356.26	130.84	75.82
Long-Term Unearned Revenue	-	0.75	0	0.03	0.05
Other Long-Term Liabilities	243.78	107.02	67.45	52.72	53.95
Total Liabilities	540.85	368.02	428.76	189.53	136.61
Common Stock	47.2	47.2	47.2	47.2	47.2
Retained Earnings	49.61	40.16	27.15	37.42	47.08
Treasury Stock	-6.71	-6.71	-6.71	-6.71	-6.71
Comprehensive Income & Other	177.59	166.63	160.88	141.9	116.48
Shareholders' Equity	267.69	247.28	228.53	219.81	204.05
Total Liabilities & Equity	808.54	615.3	657.29	409.35	340.66
Total Debt	-	-	42.73	73.02	45.94
Net Cash (Debt)	19.86	67.51	215.56	-27.72	-36.16
Net Cash Growth	-70.58%	-68.68%	-	-	-
Net Cash Per Share	1.09	3.69	11.79	-1.52	-1.98
Filing Date Shares Outstanding	18.28	18.28	18.28	18.28	18.28
Total Common Shares Outstanding	18.28	18.28	18.28	18.28	18.28
Working Capital	396.04	251.86	198.93	185.91	180.91
Book Value Per Share	14.64	13.53	12.50	12.03	11.16
Tangible Book Value	267.67	247.26	228.49	219.39	203.43
Tangible Book Value Per Share	14.64	13.53	12.50	12.00	11.13
Land	-	27.66	27.66	27.66	27.66
Buildings	-	44.07	44.04	42.83	42.83
Machinery	-	24.53	23.55	19.08	17.78
Construction In Progress	-	40.2	31.97	23.98	11.58

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