Impact Developer & Contractor S.A. (BVB:IMP)

BVB:IMP 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	69.94	71.97	51.29	55.11	42.04	59.02
Cash & Short-Term Investments	69.94	71.97	51.29	55.11	42.04	59.02
Cash Growth	-19.20%	40.32%	-6.92%	31.09%	-28.78%	29.83%
Accounts Receivable	23.79	24.9	11.61	13.45	8.08	8.42
Other Receivables	2.73	19.34	2.61	12.11	11.05	7.43
Receivables	26.53	44.24	14.21	25.56	19.13	15.85
Inventory	345.08	408.32	541.34	617.7	538.92	434.74
Prepaid Expenses	6.68	4.79	6.22	6.53	5.14	5.11
Other Current Assets	0.1	0.14	0.85	10.7	11.87	5.62
Total Current Assets	448.33	529.47	613.91	715.6	617.09	520.34
Property, Plant & Equipment	96.16	95.75	89.42	69.97	15.22	7.55
Long-Term Investments	-	-	-	-	-	2.16
Goodwill	3.54	3.54	3.54	3.54	-	-
Other Intangible Assets	0.9	1.01	0.63	0.53	0.22	0.14
Other Long-Term Assets	815.26	782.68	760.32	653.73	571.88	457.71
Total Assets	1,364	1,412	1,468	1,443	1,204	987.89
Accounts Payable	17.3	16.91	15.53	30.38	25.06	6.96
Accrued Expenses	5.82	7.16	5.63	2.39	2.35	-
Short-Term Debt	69.72	135.51	65.88	-	67.22	88.38
Current Portion of Long-Term Debt	-	-	0.05	119.92	119.7	-
Current Portion of Leases	0.28	0.45	1.05	-	-	-
Current Income Taxes Payable	9.09	4.38	2.23	1.89	0.98	-
Current Unearned Revenue	9.32	15.32	38.89	39.47	37.31	18.26
Other Current Liabilities	0.93	0.58	1.95	1.3	9.42	8.8
Total Current Liabilities	112.47	180.3	131.21	195.35	262.03	122.4
Long-Term Debt	155.48	180.87	345.35	271.21	150.12	167.46
Long-Term Leases	0.17	0.28	1.3	-	1.4	1.4
Long-Term Deferred Tax Liabilities	80.12	80.12	76.86	81.06	68.49	55.3
Other Long-Term Liabilities	5.76	5.83	6	6.12	5.51	0.51
Total Liabilities	354	447.42	560.73	553.74	487.56	347.06
Common Stock	591.24	591.24	591.42	591.42	393.75	265
Additional Paid-In Capital	45.99	41.38	41.46	40.49	-	65.71
Retained Earnings	304.92	269.76	216.71	197.39	303.68	289.02
Treasury Stock	-	-	-0.27	-0.27	-0.84	-2.68
Comprehensive Income & Other	59.12	54.68	49.05	50.73	20.27	23.77
Total Common Equity	1,001	957.05	898.38	879.77	716.85	640.83
Minority Interest	8.92	7.98	8.72	9.85	-	-
Shareholders' Equity	1,010	965.04	907.1	889.62	716.85	640.83
Total Liabilities & Equity	1,364	1,412	1,468	1,443	1,204	987.89
Total Debt	225.65	317.12	413.63	391.13	338.43	257.24
Net Cash (Debt)	-155.71	-245.15	-362.34	-336.02	-296.4	-198.22
Net Cash Per Share	-1.27	-2.07	-3.06	-2.90	-2.64	-1.79
Filing Date Shares Outstanding	118.25	118.25	118.25	118.25	110.15	110.22
Total Common Shares Outstanding	118.25	118.25	118.25	118.25	110.15	110.22
Working Capital	335.86	349.17	482.7	520.24	355.06	397.94
Book Value Per Share	8.47	8.09	7.60	7.44	6.51	5.81
Tangible Book Value	996.83	952.5	894.2	875.69	716.63	640.69
Tangible Book Value Per Share	8.43	8.06	7.56	7.41	6.51	5.81
Land	85.92	87.59	88.41	83.91	20.6	21.48
Machinery	22.91	18.52	8.06	6.89	5.5	4.74
Construction In Progress	2.09	2.91	3.3	1.92	8.67	0.29

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