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 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	78.75	98.15	128.09	146.12	121.91	20.04
Cash & Short-Term Investments	78.75	98.15	128.09	146.12	121.91	20.04
Cash Growth	-	-23.38%	-12.34%	19.86%	508.21%	-35.38%
Accounts Receivable	9.38	2.23	4.26	3.03	18.36	2.35
Other Receivables	-	7.9	16.21	23.61	-	28.07
Receivables	9.38	10.13	20.47	27.24	18.36	31.21
Inventory	13.71	14.95	15.91	13.39	11.1	11.63
Prepaid Expenses	9.4	7.9	3.01	3.31	2.11	3.89
Restricted Cash	-	-	-	-	-	37.23
Other Current Assets	-	0.04	0.81	3.38	-	8.08
Total Current Assets	111.23	131.16	168.28	193.44	153.48	112.08
Property, Plant & Equipment	503.88	478.84	448.28	454.46	431.57	428.54
Goodwill	-	35.45	35.45	35.45	35.45	39.87
Other Intangible Assets	57.85	22.69	22.33	24.32	25.73	24.97
Long-Term Accounts Receivable	-	-	-	-	0.4	-
Long-Term Deferred Tax Assets	23.85	23.84	22.62	19.09	13.63	6.36
Other Long-Term Assets	9.38	9.34	8.93	7.55	7.02	8.42
Total Assets	706.19	701.32	705.88	734.31	667.28	620.23
Accounts Payable	125	90.7	82.28	81.48	56.67	66.85
Accrued Expenses	-	53.96	45.87	43.7	56.24	31.73
Short-Term Debt	-	-	20.3	25.15	29.9	-
Current Portion of Long-Term Debt	41.96	42.32	44.79	41.33	36.45	34.43
Current Portion of Leases	59.69	56.04	52.69	54.18	47.85	45.14
Current Income Taxes Payable	5.13	4.15	0.45	0.51	2.53	2.89
Current Unearned Revenue	0.51	0.39	0.31	-	-	-
Other Current Liabilities	0.3	1.27	24.5	2.74	3.06	1.35
Total Current Liabilities	232.6	248.84	271.2	249.1	232.7	182.38
Long-Term Debt	94.9	91.46	122.95	146.11	83.86	73.62
Long-Term Leases	230.54	211.84	190.73	202.82	196.88	190.07
Long-Term Unearned Revenue	0.57	0.66	-	-	-	-
Long-Term Deferred Tax Liabilities	0.96	0.97	0.78	-	-	-
Other Long-Term Liabilities	0.33	0.33	-	-	1.57	0
Total Liabilities	565.05	558.7	589.52	602.26	518.15	447.98
Common Stock	581.99	581.99	581.99	581.99	581.99	581.99
Retained Earnings	79.42	79.83	54.01	71.46	88.03	111.4
Treasury Stock	-1.29	-2.04	-	-	-	-
Comprensive Income & Other	-519.28	-517.65	-519.94	-521.57	-521.16	-521.34
Total Common Equity	140.84	142.13	116.07	131.88	148.87	172.05
Minority Interest	0.3	0.49	0.3	0.18	0.25	0.2
Shareholders' Equity	141.15	142.62	116.36	132.05	149.12	172.25
Total Liabilities & Equity	706.19	701.32	705.88	734.31	667.28	620.23
Total Debt	427.09	401.66	431.46	469.59	394.94	343.26
Net Cash (Debt)	-348.34	-303.51	-303.37	-323.47	-273.03	-323.21
Net Cash Per Share	-8.99	-7.84	-7.82	-8.34	-7.04	-8.33
Filing Date Shares Outstanding	38.77	38.7	38.8	38.8	38.8	38.8
Total Common Shares Outstanding	38.77	38.7	38.8	38.8	38.8	38.8
Working Capital	-121.37	-117.67	-102.91	-55.66	-79.22	-70.3
Book Value Per Share	3.63	3.67	2.99	3.40	3.84	4.43
Tangible Book Value	82.99	83.99	58.29	72.11	87.7	107.22
Tangible Book Value Per Share	2.14	2.17	1.50	1.86	2.26	2.76
Buildings	-	251.4	213.23	196.26	174.68	155.03
Machinery	-	201.48	188.82	178.57	160.7	147.26
Construction In Progress	-	29.53	43.32	21.85	5.46	9.1

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