L'Accumulateur Tunisien Assad SA (BVMT:ASSAD)

BVMT:ASSAD Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.78	13.79	9.24	9.27	7.25	11.05
Short-Term Investments	0.66	0.49	0.45	0.44	0.42	0.42
Cash & Short-Term Investments	1.44	14.28	9.69	9.71	7.68	11.47
Cash Growth	-4.29%	47.35%	-0.27%	26.55%	-33.07%	-17.50%
Accounts Receivable	50.38	20.18	19.21	27.54	45.47	38.73
Other Receivables	-	7.78	6.72	8.55	6.61	7.24
Receivables	50.38	28.47	26.42	36.48	52.54	46.43
Inventory	19.45	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	7.88	4.61	7.17	6.24	7.09	3.12
Total Current Assets	79.14	107.03	97.46	103.01	108.77	118.82
Property, Plant & Equipment	67.06	89.74	52.71	50.78	40.36	37.06
Long-Term Investments	9.27	0.23	0.23	0.79	0.83	0.8
Other Intangible Assets	0.52	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	155.99	202.91	156.58	160.99	156.73	163.92

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	14.91	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	63.45	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	20.2	2.25	2.64	4.52	3.01	2.03
Total Current Liabilities	98.55	121.2	107.58	103.97	92.6	86.02
Long-Term Debt	9.95	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	19.21	10.2	8.22	4.26	5.32	4.59
Total Liabilities	127.72	144.87	139.64	145.49	131.6	130.25

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	24	24	24	24	24	24
Retained Earnings	-1.99	3.35	0.84	-9.65	-8.57	-13.17
Comprehensive Income & Other	6.26	30.66	-8.01	1.32	9.9	23.02
Total Common Equity	28.28	58.01	16.83	15.67	25.33	33.85
Minority Interest	-	0.03	0.11	-0.18	-0.2	-0.18
Shareholders' Equity	28.28	58.04	16.94	15.5	25.13	33.67
Total Liabilities & Equity	155.99	202.91	156.58	160.99	156.73	163.92

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	73.4	91.09	87.89	106.87	98.12	105.21
Net Cash (Debt)	-71.96	-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	-19.41	-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	27.76	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: Jun 23, 2026

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:

Oct 6, 2026

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