Ion Beam Applications SA (EBR:IBAB)

Ion Beam Applications Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	36.7	72.17	109.31	158.37	199.27	153.91
Short-Term Investments	-	0.42	0.31	11.14	-	-
Cash & Short-Term Investments	36.7	72.59	109.62	169.5	199.27	153.91
Cash Growth	-39.28%	-33.78%	-35.33%	-14.94%	29.47%	233.94%
Accounts Receivable	168.8	144.82	146.02	151.04	111.45	133.51
Other Receivables	-	37.18	30.99	35.6	17.94	24.19
Receivables	168.8	181.99	177.01	186.64	129.39	157.7
Inventory	149.2	152.82	130.55	101.02	74.87	84.46
Prepaid Expenses	-	7.12	6.03	5.72	5.19	2.28
Restricted Cash	-	-	-	7.26	-	-
Other Current Assets	88.4	33.24	28.85	30.33	18.44	14.18
Total Current Assets	443.1	447.75	452.05	500.48	427.16	412.53
Property, Plant & Equipment	55.1	51.65	49.47	46.07	48.65	47.6
Long-Term Investments	38.7	40.39	21.11	4.08	24.41	14.7
Goodwill	-	11.68	10.19	10.26	3.82	3.82
Other Intangible Assets	24.6	13.99	13.2	7.58	3.79	4.53
Long-Term Accounts Receivable	-	10.71	11.17	-	9.7	4.67
Long-Term Deferred Tax Assets	17	17.46	17.63	20.21	8.64	7.8
Other Long-Term Assets	48.5	15.29	14.49	35.23	12.55	13.84
Total Assets	627	616.14	597.53	623.9	546.05	511
Accounts Payable	114.4	79.47	76.56	65.56	47.73	41.86
Accrued Expenses	-	40.38	33.1	30.96	25.12	22.98
Short-Term Debt	34.8	4.98	-	-	-	-
Current Portion of Long-Term Debt	-	6.47	6.47	3.73	9.73	15.56
Current Portion of Leases	6.7	6.38	6.1	5.68	5.36	4.8
Current Income Taxes Payable	2.9	3.63	1.72	3.85	5.17	2.89
Current Unearned Revenue	222.2	302.07	305.54	316.85	226.64	174.56
Other Current Liabilities	92.4	25.63	23.11	34.55	28.81	13.07
Total Current Liabilities	473.4	469	452.6	461.17	348.56	275.71
Long-Term Debt	3.6	3.55	7.11	10.65	29.94	41.17
Long-Term Leases	22.7	22.32	21.9	20.81	23.94	24.6
Long-Term Deferred Tax Liabilities	0.4	0.2	0.29	0.76	0.2	0.52
Other Long-Term Liabilities	7.9	10.16	9.42	14.56	17.52	27.16
Total Liabilities	508	505.22	491.32	507.95	420.16	369.17
Common Stock	42.5	42.5	42.5	42.5	42.41	42.29
Additional Paid-In Capital	43.5	43.48	43.48	43.48	42.84	41.98
Retained Earnings	34.9	39.44	36.05	51.43	51.23	51.88
Treasury Stock	-12	-15.86	-18.21	-18.33	-12.61	-5.91
Comprehensive Income & Other	10.1	1.36	2.39	-3.13	2.03	11.58
Shareholders' Equity	119	110.92	106.21	115.95	125.9	141.83
Total Liabilities & Equity	627	616.14	597.53	623.9	546.05	511
Total Debt	67.8	43.69	41.58	40.87	68.98	86.13
Net Cash (Debt)	-31.1	28.89	68.03	128.64	130.29	67.79
Net Cash Growth	-	-57.53%	-47.11%	-1.27%	92.22%	-
Net Cash Per Share	-	0.98	2.34	4.26	4.32	2.28
Filing Date Shares Outstanding	-	29.35	29.18	29.11	29.38	29.66
Total Common Shares Outstanding	-	29.35	29.18	29.11	29.38	29.66
Working Capital	-30.3	-21.26	-0.56	39.3	78.6	136.82
Book Value Per Share	-	3.78	3.64	3.98	4.29	4.78
Tangible Book Value	94.4	85.25	82.82	98.11	118.29	133.48
Tangible Book Value Per Share	-	2.90	2.84	3.37	4.03	4.50
Land	-	24.99	24.74	22.73	22.01	21.06
Machinery	-	38.43	34.91	32.61	21.61	19.43
Construction In Progress	-	0.5	1.37	1.15	-	-
Order Backlog	-	1,500	-	-	-	-

Updated Dec 31, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.