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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.41	5.03	18.13	258.29	45.3	9.77
Short-Term Investments	32.31	14.83	67.51	-	-	-
Cash & Short-Term Investments	34.72	19.86	85.64	258.29	45.3	9.77
Cash Growth	102.53%	-76.81%	-66.84%	470.13%	363.58%	11.42%
Accounts Receivable	108.44	170.35	115.91	39.4	46.55	25.82
Other Receivables	-	13.09	9.68	0.67	2.06	10.06
Receivables	108.44	183.45	125.58	40.06	48.61	35.88
Inventory	477.52	489.23	294.42	256.83	222.84	211.07
Other Current Assets	-	-	-	-	-	0
Total Current Assets	620.68	692.54	505.65	555.19	316.75	256.73
Property, Plant & Equipment	114.41	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	0.01	0.02	0.02	0.03	0.43	0.62
Other Long-Term Assets	0.79	3.81	2.15	1.29	1.37	3.6
Total Assets	741.32	807.97	615.3	657.29	409.35	340.66
Accounts Payable	28.61	25.28	22.56	14.41	31.37	19.08
Accrued Expenses	4.04	-	-	-	-	-
Short-Term Debt	-	-	-	42.73	73.02	45.94
Current Unearned Revenue	0.74	0	213.73	250.78	14.86	0.02
Other Current Liabilities	7.45	8.41	17.5	48.34	11.59	10.79
Total Current Liabilities	40.83	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	430.57	97.81	107.02	67.45	52.72	53.95
Total Liabilities	471.4	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	25.89	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	203.55	178.89	166.63	160.88	141.9	116.48
Shareholders' Equity	269.92	267.12	247.28	228.53	219.81	204.05
Total Liabilities & Equity	741.32	807.97	615.3	657.29	409.35	340.66
Total Debt	-	-	-	42.73	73.02	45.94
Net Cash (Debt)	34.72	19.86	85.64	215.56	-27.72	-36.16
Net Cash Growth	-	-76.81%	-60.27%	-	-	-
Net Cash Per Share	1.90	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	579.86	658.86	251.86	198.93	185.91	180.91
Book Value Per Share	14.77	14.61	13.53	12.50	12.03	11.16
Tangible Book Value	269.91	267.11	247.26	228.49	219.39	203.43
Tangible Book Value Per Share	14.77	14.61	13.53	12.50	12.00	11.13
Land	27.66	27.66	27.66	27.66	27.66	27.66
Buildings	44.07	44.07	44.07	44.04	42.83	42.83
Machinery	31.22	25.9	24.53	23.55	19.08	17.78
Construction In Progress	51.48	46.65	40.2	31.97	23.98	11.58

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