L'Accumulateur Tunisien Assad SA (BVMT:ASSAD)

BVMT:ASSAD Balance Sheet

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

Assets

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	13.79	9.24	9.27	7.25	11.05
Short-Term Investments	0.49	0.45	0.44	0.42	0.42
Cash & Short-Term Investments	14.28	9.69	9.71	7.68	11.47
Cash Growth	47.35%	-0.27%	26.55%	-33.07%	-17.50%
Accounts Receivable	20.18	19.21	27.54	45.47	38.73
Other Receivables	7.78	6.72	8.55	6.61	7.24
Receivables	28.47	26.42	36.48	52.54	46.43
Inventory	58.58	53.64	49.95	40.7	57.31
Prepaid Expenses	1.1	0.54	0.62	0.76	0.49
Other Current Assets	4.61	7.17	6.24	7.09	3.12
Total Current Assets	107.03	97.46	103.01	108.77	118.82
Property, Plant & Equipment	89.74	52.71	50.78	40.36	37.06
Long-Term Investments	0.23	0.23	0.79	0.83	0.8
Other Intangible Assets	5.22	5.49	5.94	6.39	6.79
Other Long-Term Assets	0.64	0.65	0.43	0.34	0.43
Total Assets	202.91	156.58	160.99	156.73	163.92

Liabilities

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	24.45	25.92	17.65	13.75	11.37
Accrued Expenses	13.89	14.02	11.72	10.08	6.3
Short-Term Debt	61.75	48.53	59.26	56.99	60.5
Current Portion of Long-Term Debt	14.97	14.77	10.14	7.2	4.89
Current Portion of Leases	0.9	0.76	0.22	0.25	0.17
Current Income Taxes Payable	2.99	0.94	0.46	1.32	0.75
Other Current Liabilities	2.25	2.64	4.52	3.01	2.03
Total Current Liabilities	121.2	107.58	103.97	92.6	86.02
Long-Term Debt	12.21	22.36	35.05	31.83	39.19
Long-Term Leases	1.26	1.48	2.2	1.84	0.45
Other Long-Term Liabilities	10.2	8.22	4.26	5.32	4.59
Total Liabilities	144.87	139.64	145.49	131.6	130.25

Shareholders' Equity

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	24	24	24	24	24
Retained Earnings	3.35	0.84	-9.65	-8.57	-13.17
Comprehensive Income & Other	30.66	-8.01	1.32	9.9	23.02
Total Common Equity	58.01	16.83	15.67	25.33	33.85
Minority Interest	0.03	0.11	-0.18	-0.2	-0.18
Shareholders' Equity	58.04	16.94	15.5	25.13	33.67
Total Liabilities & Equity	202.91	156.58	160.99	156.73	163.92

Additional Metrics

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	91.09	87.89	106.87	98.12	105.21
Net Cash (Debt)	-76.82	-78.21	-97.16	-90.44	-93.74
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-3.20	-3.26	-4.05	-3.77	-3.91
Filing Date Shares Outstanding	24	24	24	24	24
Total Common Shares Outstanding	24	24	24	24	24
Working Capital	-14.17	-10.12	-0.96	16.17	32.8
Book Value Per Share	2.42	0.70	0.65	1.06	1.41
Tangible Book Value	52.79	11.34	9.73	18.94	27.06
Tangible Book Value Per Share	2.20	0.47	0.41	0.79	1.13
Land	21.08	4.74	4.74	4.74	4.74
Buildings	34.35	22.12	9.41	9.33	9.33
Machinery	96.71	87.75	65.91	65.01	69.42
Construction In Progress	1.27	3.24	32.76	20.35	16.07

Data Source: S&P Global Market Intelligence Last updated: Dec 31, 2025

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Aug 2, 2026

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