Sphera Franchise Group S.A. (BVB:SFG)

Sphera Franchise Group 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	69.55	115.76	98.15	128.09	146.12	121.91
Cash & Short-Term Investments	69.55	115.76	98.15	128.09	146.12	121.91
Cash Growth	-11.68%	17.95%	-23.38%	-12.34%	19.86%	508.21%
Accounts Receivable	12.53	1.16	2.23	4.26	3.03	18.36
Other Receivables	-	11.43	7.9	16.21	23.61	-
Receivables	12.53	12.59	10.13	20.47	27.24	18.36
Inventory	14.54	16.4	14.95	15.91	13.39	11.1
Prepaid Expenses	7.12	6.47	7.9	3.01	3.31	2.11
Other Current Assets	-	0.07	0.04	0.81	3.38	-
Total Current Assets	103.74	151.29	131.16	168.28	193.44	153.48
Property, Plant & Equipment	545.94	542.9	478.84	448.28	454.46	431.57
Goodwill	-	35.45	35.45	35.45	35.45	35.45
Other Intangible Assets	60.75	23.86	22.69	22.33	24.32	25.73
Long-Term Accounts Receivable	-	-	-	-	-	0.4
Long-Term Deferred Tax Assets	24.52	22.91	23.84	22.62	19.09	13.63
Other Long-Term Assets	6.94	7.15	9.34	8.93	7.55	7.02
Total Assets	741.89	783.54	701.32	705.88	734.31	667.28
Accounts Payable	134.79	95.21	90.7	82.28	81.48	56.67
Accrued Expenses	-	59.83	53.96	45.87	43.7	56.24
Short-Term Debt	-	-	-	20.3	25.15	29.9
Current Portion of Long-Term Debt	44.76	43.63	42.32	44.79	41.33	36.45
Current Portion of Leases	72.66	64.85	56.04	52.69	54.18	47.85
Current Income Taxes Payable	2.94	5.6	4.15	0.45	0.51	2.53
Current Unearned Revenue	0.67	0.62	0.39	0.31	-	-
Other Current Liabilities	1.95	1.04	1.27	24.5	2.74	3.06
Total Current Liabilities	257.76	270.78	248.84	271.2	249.1	232.7
Long-Term Debt	97.78	92.19	91.46	122.95	146.11	83.86
Long-Term Leases	261.25	258.43	211.84	190.73	202.82	196.88
Long-Term Unearned Revenue	0.46	0.49	0.66	-	-	-
Long-Term Deferred Tax Liabilities	0.69	0.85	0.97	0.78	-	-
Other Long-Term Liabilities	0.33	0.33	0.33	-	-	1.57
Total Liabilities	624.42	628.56	558.7	589.52	602.26	518.15
Common Stock	581.99	581.99	581.99	581.99	581.99	581.99
Retained Earnings	58.83	95.16	79.83	54.01	71.46	88.03
Treasury Stock	-5	-4.79	-2.04	-	-	-
Comprehensive Income & Other	-518.83	-517.93	-517.65	-519.94	-521.57	-521.16
Total Common Equity	117	154.43	142.13	116.07	131.88	148.87
Minority Interest	0.47	0.56	0.49	0.3	0.18	0.25
Shareholders' Equity	117.47	154.99	142.62	116.36	132.05	149.12
Total Liabilities & Equity	741.89	783.54	701.32	705.88	734.31	667.28
Total Debt	476.44	459.11	401.66	431.46	469.59	394.94
Net Cash (Debt)	-406.89	-343.34	-303.51	-303.37	-323.47	-273.03
Net Cash Per Share	-10.52	-8.88	-7.84	-7.82	-8.34	-7.04
Filing Date Shares Outstanding	38.67	38.68	38.7	38.8	38.8	38.8
Total Common Shares Outstanding	38.67	38.68	38.7	38.8	38.8	38.8
Working Capital	-154.02	-119.49	-117.67	-102.91	-55.66	-79.22
Book Value Per Share	3.03	3.99	3.67	2.99	3.40	3.84
Tangible Book Value	56.25	95.13	83.99	58.29	72.11	87.7
Tangible Book Value Per Share	1.45	2.46	2.17	1.50	1.86	2.26
Buildings	-	275.92	251.4	213.23	196.26	174.68
Machinery	-	213.7	201.48	188.82	178.57	160.7
Construction In Progress	-	22.04	29.53	43.32	21.85	5.46

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