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

IMP 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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	86.56	51.29	55.11	42.04	59.02	45.46
Cash & Short-Term Investments	86.56	51.29	55.11	42.04	59.02	45.46
Cash Growth	65.15%	-6.92%	31.09%	-28.78%	29.83%	47.89%
Accounts Receivable	26.14	11.61	13.45	8.08	8.42	9.37
Other Receivables	-	2.61	12.11	11.05	7.43	14.79
Receivables	26.14	14.21	25.56	19.13	15.85	24.16
Inventory	586.86	622.61	617.7	538.92	434.74	430.73
Prepaid Expenses	11.18	6.22	6.53	5.14	5.11	0.17
Other Current Assets	-	0.85	10.7	11.87	5.62	8.56
Total Current Assets	710.74	695.18	715.6	617.09	520.34	509.07
Property, Plant & Equipment	96.76	102.67	69.97	15.22	7.55	8.54
Long-Term Investments	-	-	-	-	2.16	-
Goodwill	3.54	3.54	3.54	-	-	-
Other Intangible Assets	0.6	0.63	0.53	0.22	0.14	0.14
Other Long-Term Assets	674.87	676.3	653.73	571.88	457.71	384.22
Total Assets	1,487	1,478	1,443	1,204	987.89	901.97
Accounts Payable	16.94	15.53	30.38	25.06	6.96	33.79
Accrued Expenses	8.54	5.63	2.39	2.35	-	-
Short-Term Debt	-	-	-	67.22	88.38	58.82
Current Portion of Long-Term Debt	222.69	66.98	119.92	119.7	-	-
Current Income Taxes Payable	3.07	2.23	1.89	0.98	-	-
Current Unearned Revenue	43.35	38.89	39.47	37.31	18.26	19.84
Other Current Liabilities	1.32	1.95	1.3	9.42	8.8	20.47
Total Current Liabilities	295.9	131.21	195.35	262.03	122.4	132.92
Long-Term Debt	203.89	346.66	271.21	150.12	167.46	138.81
Long-Term Leases	-	-	-	1.4	1.4	-
Long-Term Deferred Tax Liabilities	76.86	76.86	81.06	68.49	55.3	45.97
Other Long-Term Liabilities	5.81	6	6.12	5.51	0.51	0.33
Total Liabilities	582.47	560.73	553.74	487.56	347.06	318.03
Common Stock	591.42	591.42	591.42	393.75	265	281.91
Additional Paid-In Capital	41.46	41.46	40.49	-	65.71	68.76
Retained Earnings	215.5	227.2	197.39	303.68	289.02	228.87
Treasury Stock	-0.27	-0.27	-0.27	-0.84	-2.68	-7.77
Comprensive Income & Other	49.05	49.05	50.73	20.27	23.77	12.18
Total Common Equity	897.17	908.87	879.77	716.85	640.83	583.94
Minority Interest	6.87	8.72	9.85	-	-	-
Shareholders' Equity	904.04	917.59	889.62	716.85	640.83	583.94
Total Liabilities & Equity	1,487	1,478	1,443	1,204	987.89	901.97
Total Debt	426.58	413.63	391.13	338.43	257.24	197.64
Net Cash (Debt)	-340.02	-362.34	-336.02	-296.4	-198.22	-152.17
Net Cash Per Share	-0.14	-0.15	-0.14	-0.13	-0.09	-0.07
Filing Date Shares Outstanding	2,365	2,365	2,365	2,203	2,204	2,251
Total Common Shares Outstanding	2,365	2,365	2,365	2,203	2,204	2,251
Working Capital	414.83	563.97	520.24	355.06	397.94	376.15
Book Value Per Share	0.38	0.38	0.37	0.33	0.29	0.26
Tangible Book Value	893.03	904.7	875.69	716.63	640.69	583.8
Tangible Book Value Per Share	0.38	0.38	0.37	0.33	0.29	0.26
Land	-	101.65	83.91	20.6	21.48	16.83
Machinery	-	8.06	6.89	5.5	4.74	4.54
Construction In Progress	-	3.3	1.92	8.67	0.29	0.28

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