Société des Industries Pharmaceutiques de Tunisie - S.A. (BVMT: SIPHA)

SIPHA Balance Sheet

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

Fiscal Year	TTM	FY 2019	FY 2018	FY 2017	FY 2016	FY 2015
Period Ending	Jun 30, 2020	Dec 31, 2019	Dec 31, 2018	Dec 31, 2017	Dec 31, 2016	Dec 31, 2015
Cash & Equivalents	0.04	0.16	0.03	0.35	0.18	0.15
Short-Term Investments	0.06	0.04	0.06	0.08	0.02	-
Cash & Short-Term Investments	0.1	0.2	0.09	0.43	0.2	0.15
Cash Growth	13.31%	133.66%	-80.06%	113.35%	37.12%	2932.70%
Accounts Receivable	6.89	2.85	6.75	10.06	13.86	15.3
Other Receivables	0.75	0.75	1.92	2.48	1.55	1
Receivables	7.94	3.83	9.33	12.83	15.73	16.64
Inventory	14.85	12.56	17.71	22.77	20.06	18.65
Prepaid Expenses	0.16	0.02	0.02	-	-	0.02
Other Current Assets	0.99	0.16	0.1	0.51	0.59	2.2
Total Current Assets	24.03	16.76	27.25	36.54	36.58	37.66
Property, Plant & Equipment	5.92	6.44	7.02	8.57	10.41	12.47
Long-Term Investments	2.79	2.69	2.22	2.15	1.67	1.32
Other Intangible Assets	0.02	0	-	0	0.01	0.02
Other Long-Term Assets	-	-	0.01	0.01	0.01	0.01
Total Assets	33.72	26.99	37.84	48.71	50.12	52.99
Accounts Payable	17.87	14.99	20.49	16.81	14.82	11.78
Accrued Expenses	11.83	8.27	6.25	4.31	3.05	3.38
Short-Term Debt	14.38	13.61	9.45	11.43	7.18	7.31
Current Portion of Long-Term Debt	2.2	1.84	0.25	1.01	1.01	1.38
Current Income Taxes Payable	0.54	0.7	0.67	0.79	0.72	0.6
Current Unearned Revenue	0.03	0.12	0.07	0.11	-	0.1
Other Current Liabilities	0.4	0.64	1.1	0.1	0.09	0.07
Total Current Liabilities	47.26	40.17	38.27	34.55	26.86	24.63
Long-Term Debt	9.43	0.9	-	0.25	1.25	2.25
Other Long-Term Liabilities	7.61	6.74	6.5	6	6.2	6.2
Total Liabilities	64.93	48.44	44.77	41.32	34.9	33.84
Common Stock	9	9	9	9	9	9
Additional Paid-In Capital	3.19	3.19	3.19	3.19	3.19	3.19
Retained Earnings	-57.55	-47.8	-33.27	-19	-11.27	-7.5
Comprensive Income & Other	14.15	14.16	14.15	14.2	14.3	14.46
Shareholders' Equity	-31.21	-21.45	-6.93	7.39	15.22	19.15
Total Liabilities & Equity	33.72	26.99	37.84	48.71	50.12	52.99
Total Debt	26.01	16.35	9.7	12.69	9.44	10.94
Net Cash (Debt)	-25.92	-16.15	-9.61	-12.25	-9.24	-10.79
Net Cash Per Share	-14.40	-8.97	-5.34	-6.81	-5.13	-
Filing Date Shares Outstanding	1.8	1.8	1.8	1.8	1.8	-
Total Common Shares Outstanding	1.8	1.8	1.8	1.8	1.8	-
Working Capital	-23.23	-23.4	-11.02	1.99	9.72	13.04
Book Value Per Share	-17.34	-11.92	-3.85	4.10	8.45	-
Tangible Book Value	-31.23	-21.45	-6.93	7.39	15.21	19.13
Tangible Book Value Per Share	-17.35	-11.92	-3.85	4.10	8.45	-
Land	0.53	0.53	0.53	0.53	0.53	0.53
Buildings	7.75	7.75	7.75	7.75	7.75	7.75
Machinery	55.39	55.3	54	53.76	53.49	53.31
Construction In Progress	-	-	0.35	0.35	0.35	0.34

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