IAR S.A. (BVB: IARV)

IAR S.A. 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	14.95	-	258.29	45.3	9.77	8.77
Short-Term Investments	2.2	67.51	-	-	-	-
Cash & Short-Term Investments	17.14	67.51	258.29	45.3	9.77	8.77
Cash Growth	-69.30%	-73.86%	470.13%	363.58%	11.42%	299.09%
Accounts Receivable	150.35	115.91	39.4	46.55	25.82	42.49
Other Receivables	-	9.68	0.67	2.06	10.06	6.41
Receivables	150.35	125.58	40.06	48.61	35.88	48.9
Inventory	479.61	294.42	256.83	222.84	211.07	211.2
Other Current Assets	-	18.13	-	-	0	0
Total Current Assets	647.1	505.65	555.19	316.75	256.73	268.87
Property, Plant & Equipment	101.05	102.05	95.35	85.37	74.29	63.78
Long-Term Investments	5.43	5.43	5.43	5.43	5.43	5.43
Other Intangible Assets	0.01	0.02	0.03	0.43	0.62	0.53
Other Long-Term Assets	2.04	2.15	1.29	1.37	3.6	4.76
Total Assets	755.63	615.3	657.29	409.35	340.66	343.37
Accounts Payable	207.02	22.56	14.41	31.37	19.08	17.41
Accrued Expenses	6.43	-	-	-	-	-
Short-Term Debt	148.53	-	42.73	73.02	45.94	53.22
Current Unearned Revenue	0.74	213.73	250.78	14.86	0.02	0.02
Other Current Liabilities	13.52	17.5	48.34	11.59	10.79	8.72
Total Current Liabilities	376.24	253.79	356.26	130.84	75.82	79.36
Long-Term Unearned Revenue	-	0.75	0	0.03	0.05	0.1
Other Long-Term Liabilities	129.47	107.02	67.45	52.72	53.95	68.8
Total Liabilities	505.7	368.02	428.76	189.53	136.61	154.83
Common Stock	47.2	47.2	47.2	47.2	47.2	47.2
Retained Earnings	31.55	40.16	27.15	37.42	47.08	57.34
Treasury Stock	-6.71	-6.71	-6.71	-6.71	-6.71	-6.71
Comprensive Income & Other	177.89	166.63	160.88	141.9	116.48	90.71
Shareholders' Equity	249.93	247.28	228.53	219.81	204.05	188.53
Total Liabilities & Equity	755.63	615.3	657.29	409.35	340.66	343.37
Total Debt	148.53	-	42.73	73.02	45.94	53.22
Net Cash (Debt)	-131.39	67.51	215.56	-27.72	-36.16	-44.45
Net Cash Growth	-	-68.68%	-	-	-	-
Net Cash Per Share	-7.19	3.69	11.79	-1.52	-1.98	-2.43
Filing Date Shares Outstanding	18.28	18.28	18.28	18.28	18.28	18.28
Total Common Shares Outstanding	18.28	18.28	18.28	18.28	18.28	18.28
Working Capital	270.86	251.86	198.93	185.91	180.91	189.52
Book Value Per Share	13.67	13.53	12.50	12.03	11.16	10.31
Tangible Book Value	249.92	247.26	228.49	219.39	203.43	188
Tangible Book Value Per Share	13.67	13.53	12.50	12.00	11.13	10.29
Land	27.66	27.66	27.66	27.66	27.66	27.77
Buildings	43.32	44.07	44.04	42.83	42.83	44.17
Machinery	25.26	24.53	23.55	19.08	17.78	16.07
Construction In Progress	40.28	40.2	31.97	23.98	11.58	2.47

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