IAR S.A. (BVB:IARV)

IAR S.A. 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	41.87	5.03	18.13	258.29	45.3	9.77
Short-Term Investments	-	14.83	67.51	-	-	-
Cash & Short-Term Investments	41.87	19.86	85.64	258.29	45.3	9.77
Cash Growth	33.94%	-76.81%	-66.84%	470.13%	363.58%	11.42%
Accounts Receivable	166.46	170.35	115.91	39.4	46.55	25.82
Other Receivables	-	13.09	9.68	0.67	2.06	10.06
Receivables	166.46	183.45	125.58	40.06	48.61	35.88
Inventory	437.17	489.23	294.42	256.83	222.84	211.07
Other Current Assets	-	-	-	-	-	0
Total Current Assets	645.49	692.54	505.65	555.19	316.75	256.73
Property, Plant & Equipment	111.18	106.17	102.05	95.35	85.37	74.29
Long-Term Investments	5.43	5.43	5.43	5.43	5.43	5.43
Other Intangible Assets	0.02	0.02	0.02	0.03	0.43	0.62
Other Long-Term Assets	1.74	3.81	2.15	1.29	1.37	3.6
Total Assets	763.86	807.97	615.3	657.29	409.35	340.66
Accounts Payable	31.24	25.28	22.56	14.41	31.37	19.08
Accrued Expenses	5.77	-	-	-	-	-
Short-Term Debt	-	-	-	42.73	73.02	45.94
Current Unearned Revenue	3.84	0	213.73	250.78	14.86	0.02
Other Current Liabilities	2.9	8.41	17.5	48.34	11.59	10.79
Total Current Liabilities	43.75	33.69	253.79	356.26	130.84	75.82
Long-Term Unearned Revenue	-	399.9	0.75	0	0.03	0.05
Other Long-Term Liabilities	437.49	97.81	107.02	67.45	52.72	53.95
Total Liabilities	481.24	540.85	368.02	428.76	189.53	136.61
Common Stock	47.2	47.2	47.2	47.2	47.2	47.2
Retained Earnings	64.69	47.74	40.16	27.15	37.42	47.08
Treasury Stock	-6.71	-6.71	-6.71	-6.71	-6.71	-6.71
Comprehensive Income & Other	177.45	178.89	166.63	160.88	141.9	116.48
Shareholders' Equity	282.63	267.12	247.28	228.53	219.81	204.05
Total Liabilities & Equity	763.86	807.97	615.3	657.29	409.35	340.66
Total Debt	-	-	-	42.73	73.02	45.94
Net Cash (Debt)	41.87	19.86	85.64	215.56	-27.72	-36.16
Net Cash Growth	33.94%	-76.81%	-60.27%	-	-	-
Net Cash Per Share	2.29	1.09	4.69	11.79	-1.52	-1.98
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	601.75	658.86	251.86	198.93	185.91	180.91
Book Value Per Share	15.46	14.61	13.53	12.50	12.03	11.16
Tangible Book Value	282.61	267.11	247.26	228.49	219.39	203.43
Tangible Book Value Per Share	15.46	14.61	13.53	12.50	12.00	11.13
Land	27.66	27.66	27.66	27.66	27.66	27.66
Buildings	43.32	44.07	44.07	44.04	42.83	42.83
Machinery	28.7	25.9	24.53	23.55	19.08	17.78
Construction In Progress	49.76	46.65	40.2	31.97	23.98	11.58

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