L'Accumulateur Tunisien Assad SA (BVMT: ASSAD)

ASSAD Balance Sheet

Financials in millions TND. Fiscal year is January - December.

Fiscal Year	TTM	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018
Period Ending	Dec 31, 2022	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Cash & Equivalents	7.25	7.25	11.05	13.59	20.91	12.53
Short-Term Investments	0.42	0.42	0.42	0.32	0.33	0.21
Cash & Short-Term Investments	7.68	7.68	11.47	13.9	21.24	12.74
Cash Growth	-39.76%	-33.07%	-17.49%	-34.56%	66.70%	39.30%
Accounts Receivable	45.47	45.47	38.73	41.76	52.58	53.78
Other Receivables	6.61	6.61	7.24	8.29	11.66	9.43
Receivables	52.54	52.54	46.43	50.52	64.79	63.75
Inventory	40.7	40.7	57.31	56.98	41.71	38.07
Prepaid Expenses	0.76	0.76	0.49	0.73	1.13	1.04
Other Current Assets	7.09	7.09	3.12	0.97	0.89	0.25
Total Current Assets	108.77	108.77	118.82	123.12	129.76	115.85
Property, Plant & Equipment	40.36	40.36	37.06	33.99	30.37	26.8
Long-Term Investments	0.83	0.83	0.8	0.9	0.16	0.55
Other Intangible Assets	6.39	6.39	6.79	0.03	0.03	0.06
Long-Term Deferred Charges	-	-	-	-	0.08	0.15
Other Long-Term Assets	0.34	0.34	0.43	0.29	0.41	0.43
Total Assets	156.73	156.73	163.92	158.36	160.89	144.08
Accounts Payable	13.75	13.75	11.37	9.89	12.14	11.54
Accrued Expenses	10.08	10.08	6.3	6.42	5.91	9.25
Short-Term Debt	56.99	56.99	60.5	51.53	40.39	25.7
Current Portion of Long-Term Debt	7.2	7.2	4.89	4.81	5.53	2.36
Current Portion of Leases	0.25	0.25	0.17	0.1	0.06	0.06
Current Income Taxes Payable	1.32	1.32	0.75	0.6	3.61	3.08
Current Unearned Revenue	-	-	-	-	-	0.03
Other Current Liabilities	3.01	3.01	2.03	1.17	5.06	1.55
Total Current Liabilities	92.6	92.6	86.02	74.52	72.69	53.58
Long-Term Debt	31.83	31.83	39.19	32.2	26.22	26.67
Long-Term Leases	1.84	1.84	0.45	0.27	0.18	0.21
Other Long-Term Liabilities	5.32	5.32	4.59	4.19	3.92	3.95
Total Liabilities	131.6	131.6	130.25	111.18	103.01	84.41
Common Stock	24	24	24	12	12	12
Retained Earnings	-8.57	-8.57	-13.17	-4.76	3.1	8.34
Comprensive Income & Other	9.9	9.9	23.02	39.84	40.73	37.04
Total Common Equity	25.33	25.33	33.85	47.08	55.83	57.37
Minority Interest	-0.2	-0.2	-0.18	0.1	2.05	2.3
Shareholders' Equity	25.13	25.13	33.67	47.18	57.89	59.68
Total Liabilities & Equity	156.73	156.73	163.92	158.36	160.89	144.08
Total Debt	98.12	98.12	105.21	88.92	72.38	55
Net Cash (Debt)	-90.44	-90.44	-93.74	-75.02	-51.14	-42.26
Net Cash Per Share	-3.77	-3.77	-3.91	-3.13	-2.13	-
Filing Date Shares Outstanding	24	24	24	24	24	-
Total Common Shares Outstanding	24	24	24	24	24	-
Working Capital	16.17	16.17	32.8	48.6	57.08	62.27
Book Value Per Share	1.06	1.06	1.41	1.96	2.33	-
Tangible Book Value	18.94	18.94	27.06	47.05	55.8	57.31
Tangible Book Value Per Share	0.79	0.79	1.13	1.96	2.32	-
Land	4.74	4.74	4.74	4.74	5.77	5.84
Buildings	9.33	9.33	9.33	14.69	9.33	13.61
Machinery	65.01	65.01	69.42	65.16	71.22	67.2
Construction In Progress	20.35	20.35	16.07	14.02	8.14	4.54

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