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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	104.12	98.15	128.09	146.12	121.91	20.04
Cash & Short-Term Investments	104.12	98.15	128.09	146.12	121.91	20.04
Cash Growth	-11.91%	-23.38%	-12.34%	19.86%	508.21%	-35.38%
Accounts Receivable	10.49	2.23	4.26	3.03	18.36	2.35
Other Receivables	-	7.9	16.21	23.61	-	28.07
Receivables	10.49	10.13	20.47	27.24	18.36	31.21
Inventory	13.87	14.95	15.91	13.39	11.1	11.63
Prepaid Expenses	6.23	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	134.7	131.16	168.28	193.44	153.48	112.08
Property, Plant & Equipment	524.84	478.84	448.28	454.46	431.57	428.54
Goodwill	-	35.45	35.45	35.45	35.45	39.87
Other Intangible Assets	57.89	22.69	22.33	24.32	25.73	24.97
Long-Term Accounts Receivable	-	-	-	-	0.4	-
Long-Term Deferred Tax Assets	23.89	23.84	22.62	19.09	13.63	6.36
Other Long-Term Assets	9.39	9.34	8.93	7.55	7.02	8.42
Total Assets	750.71	701.32	705.88	734.31	667.28	620.23
Accounts Payable	131.04	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	42.74	42.32	44.79	41.33	36.45	34.43
Current Portion of Leases	64.71	56.04	52.69	54.18	47.85	45.14
Current Income Taxes Payable	5.06	4.15	0.45	0.51	2.53	2.89
Current Unearned Revenue	0.57	0.39	0.31	-	-	-
Other Current Liabilities	0.31	1.27	24.5	2.74	3.06	1.35
Total Current Liabilities	244.42	248.84	271.2	249.1	232.7	182.38
Long-Term Debt	83.76	91.46	122.95	146.11	83.86	73.62
Long-Term Leases	244.43	211.84	190.73	202.82	196.88	190.07
Long-Term Unearned Revenue	0.53	0.66	-	-	-	-
Long-Term Deferred Tax Liabilities	0.91	0.97	0.78	-	-	-
Other Long-Term Liabilities	0.33	0.33	-	-	1.57	0
Total Liabilities	579.9	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	109.1	79.83	54.01	71.46	88.03	111.4
Treasury Stock	-1.29	-2.04	-	-	-	-
Comprehensive Income & Other	-519.3	-517.65	-519.94	-521.57	-521.16	-521.34
Total Common Equity	170.5	142.13	116.07	131.88	148.87	172.05
Minority Interest	0.32	0.49	0.3	0.18	0.25	0.2
Shareholders' Equity	170.81	142.62	116.36	132.05	149.12	172.25
Total Liabilities & Equity	750.71	701.32	705.88	734.31	667.28	620.23
Total Debt	435.63	401.66	431.46	469.59	394.94	343.26
Net Cash (Debt)	-331.51	-303.51	-303.37	-323.47	-273.03	-323.21
Net Cash Per Share	-8.55	-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	-109.72	-117.67	-102.91	-55.66	-79.22	-70.3
Book Value Per Share	4.40	3.67	2.99	3.40	3.84	4.43
Tangible Book Value	112.61	83.99	58.29	72.11	87.7	107.22
Tangible Book Value Per Share	2.90	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.