L'Accumulateur Tunisien Assad SA (BVMT: ASSAD)

BVMT: ASSAD Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	9.27	9.27	7.25	11.05	13.59	20.91
Short-Term Investments	0.44	0.44	0.42	0.42	0.32	0.33
Cash & Short-Term Investments	9.71	9.71	7.68	11.47	13.9	21.24
Cash Growth	-54.27%	26.55%	-33.07%	-17.49%	-34.56%	66.70%
Accounts Receivable	27.54	27.54	45.47	38.73	41.76	52.58
Other Receivables	8.39	8.39	6.61	7.24	8.29	11.66
Receivables	36.32	36.32	52.54	46.43	50.52	64.79
Inventory	49.95	49.95	40.7	57.31	56.98	41.71
Prepaid Expenses	0.62	0.62	0.76	0.49	0.73	1.13
Other Current Assets	6.41	6.41	7.09	3.12	0.97	0.89
Total Current Assets	103.01	103.01	108.77	118.82	123.12	129.76
Property, Plant & Equipment	50.78	50.78	40.36	37.06	33.99	30.37
Long-Term Investments	0.79	0.79	0.83	0.8	0.9	0.16
Other Intangible Assets	5.94	5.94	6.39	6.79	0.03	0.03
Long-Term Deferred Charges	-	-	-	-	-	0.08
Other Long-Term Assets	0.43	0.43	0.34	0.43	0.29	0.41
Total Assets	160.99	160.99	156.73	163.92	158.36	160.89
Accounts Payable	17.65	17.65	13.75	11.37	9.89	12.14
Accrued Expenses	11.72	11.72	10.08	6.3	6.42	5.91
Short-Term Debt	59.26	59.26	56.99	60.5	51.53	40.39
Current Portion of Long-Term Debt	10.14	10.14	7.2	4.89	4.81	5.53
Current Portion of Leases	0.22	0.22	0.25	0.17	0.1	0.06
Current Income Taxes Payable	0.46	0.46	1.32	0.75	0.6	3.61
Other Current Liabilities	4.52	4.52	3.01	2.03	1.17	5.06
Total Current Liabilities	103.97	103.97	92.6	86.02	74.52	72.69
Long-Term Debt	35.05	35.05	31.83	39.19	32.2	26.22
Long-Term Leases	2.2	2.2	1.84	0.45	0.27	0.18
Other Long-Term Liabilities	4.26	4.26	5.32	4.59	4.19	3.92
Total Liabilities	145.49	145.49	131.6	130.25	111.18	103.01
Common Stock	24	24	24	24	12	12
Retained Earnings	-9.65	-9.65	-8.57	-13.17	-4.76	3.1
Comprehensive Income & Other	1.32	1.32	9.9	23.02	39.84	40.73
Total Common Equity	15.67	15.67	25.33	33.85	47.08	55.83
Minority Interest	-0.18	-0.18	-0.2	-0.18	0.1	2.05
Shareholders' Equity	15.5	15.5	25.13	33.67	47.18	57.89
Total Liabilities & Equity	160.99	160.99	156.73	163.92	158.36	160.89
Total Debt	106.87	106.87	98.12	105.21	88.92	72.38
Net Cash (Debt)	-97.16	-97.16	-90.44	-93.74	-75.02	-51.14
Net Cash Per Share	-4.05	-4.05	-3.77	-3.91	-3.13	-2.13
Filing Date Shares Outstanding	24	24	24	24	24	24
Total Common Shares Outstanding	24	24	24	24	24	24
Working Capital	-0.96	-0.96	16.17	32.8	48.6	57.08
Book Value Per Share	0.65	0.65	1.06	1.41	1.96	2.33
Tangible Book Value	9.73	9.73	18.94	27.06	47.05	55.8
Tangible Book Value Per Share	0.41	0.41	0.79	1.13	1.96	2.32
Land	4.74	4.74	4.74	4.74	4.74	5.77
Buildings	9.41	9.41	9.33	9.33	14.69	9.33
Machinery	65.91	65.91	65.01	69.42	65.16	71.22
Construction In Progress	32.76	32.76	20.35	16.07	14.02	8.14

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