Celsia Colombia S.A. E.S.P. (BVC: CSACOL)

CSACOL Balance Sheet

Financials in millions COP. 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	125,538	81,085	177,903	54,693	243,921	159,842
Accounts Receivable	1,945,943	1,624,967	1,120,720	720,010	512,697	1,011,625
Other Receivables	176,035	95,873	68,179	12,523	4,619	-
Inventory	163,419	85,805	96,437	81,626	126,738	70,167
Prepaid Expenses	-	38,956	20,655	43,137	42,724	15,220
Other Current Assets	99,080	86,296	20,645	8,246	-	18,071
Total Current Assets	2,510,015	2,012,982	1,504,539	920,235	930,699	1,274,925
Property, Plant & Equipment	9,923,131	9,739,820	9,068,223	7,738,576	7,208,641	6,648,237
Goodwill	24,640	24,639	24,639	24,639	24,639	24,639
Other Intangible Assets	185,678	120,405	131,230	104,637	138,557	138,104
Long-Term Investments	357,926	363,440	300,674	301,314	155,462	180,713
Long-Term Deferred Tax Assets	-	-	-	-	-	2,361
Long-Term Accounts Receivable	120,915	129,556	122,613	210,963	283,012	6,557
Total Assets	13,122,305	12,390,842	11,151,918	9,300,364	8,741,010	8,275,536
Accounts Payable	2,433,459	2,290,095	1,232,669	689,774	576,993	346,764
Accrued Expenses	75,656	127,651	120,088	53,572	50,409	38,902
Short-Term Debt	-	-	-	-	-	80,000
Current Portion of Long-Term Debt	1,539,935	594,379	413,213	302,474	418,411	254,112
Current Unearned Revenue	-	47,702	47,288	473	-	18,379
Current Portion of Leases	557.89	17,212	13,313	11,426	1,168	6,903
Current Income Taxes Payable	78,186	39,508	125,137	71,621	61,437	114,676
Other Current Liabilities	146,945	55,113	54,623	188,788	289,247	419,659
Total Current Liabilities	4,274,739	3,171,660	2,006,331	1,318,128	1,397,665	1,279,395
Long-Term Debt	3,109,259	3,472,415	3,648,186	2,671,821	2,032,144	1,789,187
Long-Term Leases	40,215	37,601	36,760	47,067	51,100	50,181
Pension & Post-Retirement Benefits	118,061	117,621	96,058	118,607	138,609	145,141
Long-Term Deferred Tax Liabilities	435,879	419,109	415,598	410,875	322,456	300,495
Other Long-Term Liabilities	451,278	448,770	459,647	448,770	744,020	789,082
Total Liabilities	8,429,431	7,667,176	6,662,580	5,015,268	4,685,994	4,353,481
Common Stock	1,211,464	1,211,464	1,211,464	1,211,464	1,211,464	1,211,464
Additional Paid-In Capital	377,060	377,060	377,060	377,060	377,060	375,895
Retained Earnings	1,111,472	1,954,646	1,940,196	1,934,679	1,289,503	1,971,861
Comprehensive Income & Other	1,987,719	1,175,129	955,534	757,252	1,149,696	358,715
Total Common Equity	4,687,715	4,718,299	4,484,254	4,280,455	4,027,723	3,917,935
Minority Interest	5,158	5,367	5,084	4,641	27,293	4,120
Shareholders' Equity	4,692,873	4,723,666	4,489,338	4,285,096	4,055,016	3,922,055
Total Liabilities & Equity	13,122,305	12,390,842	11,151,918	9,300,364	8,741,010	8,275,536
Total Debt	4,689,967	4,121,607	4,111,472	3,032,788	2,502,823	2,180,383
Net Cash (Debt)	-4,564,430	-4,040,522	-3,933,569	-2,978,095	-2,258,902	-2,020,541
Net Cash Per Share	-12260.09	-10852.87	-10565.59	-7999.18	-6075.29	-5629.74
Filing Date Shares Outstanding	372.3	372.3	372.3	372.3	372.3	372.3
Total Common Shares Outstanding	372.3	372.3	372.3	372.3	372.3	372.3
Working Capital	-1,764,724	-1,158,678	-501,792	-397,893	-466,966	-4,470
Book Value Per Share	12591.23	12673.38	12044.73	11497.33	10818.49	10523.60
Tangible Book Value	4,477,397	4,573,255	4,328,385	4,151,179	3,864,527	3,755,192
Tangible Book Value Per Share	12026.31	12283.79	11626.07	11150.09	10380.14	10086.47
Land	-	178,720	182,989	181,244	-	176,551
Buildings	-	298,023	296,269	295,019	-	286,139
Machinery	-	941,258	615,652	494,466	-	334,669
Construction In Progress	-	2,339,079	2,457,794	1,335,268	-	796,166

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