Blue Island Plc (CYS: BLUE)

Blue Island Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1.93	1.45	2.34	1.33	0.7	0.55
Cash & Short-Term Investments	1.93	1.45	2.34	1.33	0.7	0.55
Cash Growth	63.97%	-37.91%	75.50%	90.41%	26.91%	-4.33%
Accounts Receivable	1.97	1.53	1.37	1.56	1.07	1.65
Other Receivables	0.09	0.04	0.04	0.14	0.3	0.16
Receivables	2.06	1.57	1.41	1.7	1.37	1.81
Inventory	1.83	1.58	1.58	1.29	1.25	1.7
Other Current Assets	9.86	10.64	8.92	8.25	9.46	10.44
Total Current Assets	15.67	15.23	14.25	12.56	12.78	14.5
Property, Plant & Equipment	10.02	9.78	9.17	8.71	8.45	8.67
Goodwill	0.68	0.68	0.68	0.65	0.65	0.65
Other Intangible Assets	0.01	0.01	0	0.01	0.01	0.02
Long-Term Deferred Tax Assets	0.02	0.02	0.01	0.01	0.03	0.1
Total Assets	26.4	25.72	24.11	21.95	21.92	23.93
Accounts Payable	3.19	2.77	3.28	2.51	2.2	2.81
Accrued Expenses	0.93	1.04	0.62	0.48	0.36	0.48
Short-Term Debt	0.25	0.26	0.24	0.24	0.72	1.45
Current Portion of Long-Term Debt	0.05	0.05	0.05	0.05	0.06	0.07
Current Portion of Leases	0.1	0.17	0.17	0.16	0.16	0.16
Current Income Taxes Payable	-	0.06	0.1	-	-	-
Current Unearned Revenue	0.12	0.11	0.11	0.07	0.06	0.1
Other Current Liabilities	0.05	0.06	0.04	0.06	0.13	0.14
Total Current Liabilities	4.68	4.52	4.6	3.58	3.69	5.22
Long-Term Debt	-	0.03	0.07	0.12	0.17	0.22
Long-Term Leases	0.34	0.35	0.53	0.7	0.86	1.06
Long-Term Unearned Revenue	0.74	0.75	0.6	0.36	0.37	0.44
Long-Term Deferred Tax Liabilities	0.71	0.71	0.65	0.74	0.78	0.86
Total Liabilities	6.48	6.37	6.45	5.51	5.88	7.8
Common Stock	2.62	2.62	2.62	2.62	2.62	2.62
Additional Paid-In Capital	6.76	6.76	6.76	6.76	6.76	6.76
Retained Earnings	9.31	8.74	7.06	5.92	5.55	5.64
Comprehensive Income & Other	1.23	1.23	1.22	1.13	1.12	1.12
Shareholders' Equity	19.92	19.35	17.66	16.44	16.05	16.14
Total Liabilities & Equity	26.4	25.72	24.11	21.95	21.92	23.93
Total Debt	0.74	0.86	1.06	1.27	1.97	2.96
Net Cash (Debt)	1.19	0.59	1.27	0.06	-1.27	-2.41
Net Cash Growth	390.82%	-53.85%	2160.44%	-	-	-
Net Cash Per Share	0.08	0.04	0.08	0.00	-0.08	-0.16
Filing Date Shares Outstanding	15.44	15.44	15.44	15.44	15.44	15.44
Total Common Shares Outstanding	15.44	15.44	15.44	15.44	15.44	15.44
Working Capital	10.99	10.71	9.65	8.98	9.09	9.28
Book Value Per Share	1.29	1.25	1.14	1.06	1.04	1.05
Tangible Book Value	19.23	18.67	16.98	15.78	15.38	15.47
Tangible Book Value Per Share	1.25	1.21	1.10	1.02	1.00	1.00
Land	6.68	6.34	6.06	5.86	5.74	6.12
Machinery	8.68	8.4	7.47	7.01	5.65	5.34

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