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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	59.75	71.97	51.29	55.11	42.04	59.02
Cash & Short-Term Investments	59.75	71.97	51.29	55.11	42.04	59.02
Cash Growth	-5.28%	40.32%	-6.92%	31.09%	-28.78%	29.83%
Accounts Receivable	34.19	24.9	11.61	13.45	8.08	8.42
Other Receivables	-	19.34	2.61	12.11	11.05	7.43
Receivables	34.19	44.24	14.21	25.56	19.13	15.85
Inventory	413.08	408.32	541.34	617.7	538.92	434.74
Prepaid Expenses	3.88	4.79	6.22	6.53	5.14	5.11
Other Current Assets	-	0.14	0.85	10.7	11.87	5.62
Total Current Assets	510.9	529.47	613.91	715.6	617.09	520.34
Property, Plant & Equipment	95.25	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	0.85	1.01	0.63	0.53	0.22	0.14
Other Long-Term Assets	725.28	782.68	760.32	653.73	571.88	457.71
Total Assets	1,336	1,412	1,468	1,443	1,204	987.89
Accounts Payable	17.16	16.91	15.53	30.38	25.06	6.96
Accrued Expenses	-	7.16	5.63	2.39	2.35	-
Short-Term Debt	-	135.51	65.88	-	67.22	88.38
Current Portion of Long-Term Debt	43.56	-	0.05	119.92	119.7	-
Current Portion of Leases	-	0.45	1.05	-	-	-
Current Income Taxes Payable	3.39	4.38	2.23	1.89	0.98	-
Current Unearned Revenue	9.73	15.32	38.89	39.47	37.31	18.26
Other Current Liabilities	0.13	0.58	1.95	1.3	9.42	8.8
Total Current Liabilities	73.98	180.3	131.21	195.35	262.03	122.4
Long-Term Debt	147.87	180.87	345.35	271.21	150.12	167.46
Long-Term Leases	-	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	6.21	5.83	6	6.12	5.51	0.51
Total Liabilities	308.18	447.42	560.73	553.74	487.56	347.06
Common Stock	598.7	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	322.37	269.76	216.71	197.39	303.68	289.02
Treasury Stock	-0.8	-	-0.27	-0.27	-0.84	-2.68
Comprehensive Income & Other	51.66	54.68	49.05	50.73	20.27	23.77
Total Common Equity	1,018	957.05	898.38	879.77	716.85	640.83
Minority Interest	9.73	7.98	8.72	9.85	-	-
Shareholders' Equity	1,028	965.04	907.1	889.62	716.85	640.83
Total Liabilities & Equity	1,336	1,412	1,468	1,443	1,204	987.89
Total Debt	191.43	317.12	413.63	391.13	338.43	257.24
Net Cash (Debt)	-131.68	-245.15	-362.34	-336.02	-296.4	-198.22
Net Cash Per Share	-1.11	-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	436.92	349.17	482.7	520.24	355.06	397.94
Book Value Per Share	8.61	8.09	7.60	7.44	6.51	5.81
Tangible Book Value	1,014	952.5	894.2	875.69	716.63	640.69
Tangible Book Value Per Share	8.57	8.06	7.56	7.41	6.51	5.81
Land	-	87.59	88.41	83.91	20.6	21.48
Machinery	-	18.52	8.06	6.89	5.5	4.74
Construction In Progress	-	2.91	3.3	1.92	8.67	0.29

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