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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	6.46	-	258.29	45.3	9.77	8.77
Short-Term Investments	16.93	67.51	-	-	-	-
Cash & Short-Term Investments	23.38	67.51	258.29	45.3	9.77	8.77
Cash Growth	0%	-73.86%	470.13%	363.58%	11.42%	299.09%
Accounts Receivable	228.56	115.91	39.4	46.55	25.82	42.49
Other Receivables	-	9.68	0.67	2.06	10.06	6.41
Receivables	228.56	125.58	40.06	48.61	35.88	48.9
Inventory	254.94	294.42	256.83	222.84	211.07	211.2
Other Current Assets	-	18.13	-	-	0	0
Total Current Assets	506.88	505.65	555.19	316.75	256.73	268.87
Property, Plant & Equipment	100.81	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	0.02	0.02	0.03	0.43	0.62	0.53
Other Long-Term Assets	0.1	2.15	1.29	1.37	3.6	4.76
Total Assets	613.24	615.3	657.29	409.35	340.66	343.37
Accounts Payable	252.18	22.56	14.41	31.37	19.08	17.41
Short-Term Debt	-	-	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	14.3	17.5	48.34	11.59	10.79	8.72
Total Current Liabilities	267.23	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	86.42	107.02	67.45	52.72	53.95	68.8
Total Liabilities	353.65	368.02	428.76	189.53	136.61	154.83
Common Stock	259.6	47.2	47.2	47.2	47.2	47.2
Retained Earnings	-	40.16	27.15	37.42	47.08	57.34
Treasury Stock	-	-6.71	-6.71	-6.71	-6.71	-6.71
Comprehensive Income & Other	-	166.63	160.88	141.9	116.48	90.71
Shareholders' Equity	259.6	247.28	228.53	219.81	204.05	188.53
Total Liabilities & Equity	613.24	615.3	657.29	409.35	340.66	343.37
Total Debt	-	-	42.73	73.02	45.94	53.22
Net Cash (Debt)	23.38	67.51	215.56	-27.72	-36.16	-44.45
Net Cash Growth	0%	-68.68%	-	-	-	-
Net Cash Per Share	1.28	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	239.66	251.86	198.93	185.91	180.91	189.52
Book Value Per Share	14.20	13.53	12.50	12.03	11.16	10.31
Tangible Book Value	259.57	247.26	228.49	219.39	203.43	188
Tangible Book Value Per Share	14.20	13.53	12.50	12.00	11.13	10.29
Land	-	27.66	27.66	27.66	27.66	27.77
Buildings	-	44.07	44.04	42.83	42.83	44.17
Machinery	-	24.53	23.55	19.08	17.78	16.07
Construction In Progress	-	40.2	31.97	23.98	11.58	2.47

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