Ion Beam Applications SA (EBR: IBAB)

Ion Beam Applications 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	60.19	109.31	158.37	199.27	153.91	46.09
Short-Term Investments	0.25	0.31	11.14	-	-	-
Cash & Short-Term Investments	60.44	109.62	169.5	199.27	153.91	46.09
Cash Growth	-41.50%	-35.33%	-14.94%	29.47%	233.94%	26.61%
Accounts Receivable	165.72	146.02	151.04	111.45	133.51	164.69
Other Receivables	35.93	30.99	35.6	17.94	24.19	19.92
Receivables	205.14	177.01	186.64	129.39	157.7	184.61
Inventory	151.55	130.55	101.02	74.87	84.46	75.88
Prepaid Expenses	6.5	6.03	5.72	5.19	2.28	-
Restricted Cash	-	-	7.26	-	-	-
Other Current Assets	25.57	28.85	30.33	18.44	14.18	11.93
Total Current Assets	449.19	452.05	500.48	427.16	412.53	318.51
Property, Plant & Equipment	50.35	49.47	46.07	48.65	47.6	49.97
Long-Term Investments	20.93	21.11	4.08	24.41	14.7	18.45
Goodwill	-	10.19	10.26	3.82	3.82	3.82
Other Intangible Assets	25.57	13.2	7.58	3.79	4.53	6.36
Long-Term Accounts Receivable	10.61	11.17	-	9.7	4.67	5.11
Long-Term Deferred Tax Assets	17.69	17.63	20.21	8.64	7.8	6.99
Other Long-Term Assets	14.59	14.49	35.23	12.55	13.84	14.4
Total Assets	596.16	597.53	623.9	546.05	511	425.11
Accounts Payable	66.24	76.56	65.56	47.73	41.86	41.13
Accrued Expenses	37.14	33.1	30.96	25.12	22.98	20.1
Current Portion of Long-Term Debt	25.25	6.47	3.73	9.73	15.56	3.53
Current Portion of Leases	5.66	6.1	5.68	5.36	4.8	4.87
Current Income Taxes Payable	2.36	1.72	3.85	5.17	2.89	2.15
Current Unearned Revenue	308.06	305.54	316.85	226.64	174.56	154.84
Other Current Liabilities	22.4	23.11	34.55	28.81	13.07	15.51
Total Current Liabilities	467.11	452.6	461.17	348.56	275.71	242.14
Long-Term Debt	7.19	7.11	10.65	29.94	41.17	32.86
Long-Term Leases	21.88	21.9	20.81	23.94	24.6	26.12
Long-Term Deferred Tax Liabilities	0.27	0.29	0.76	0.2	0.52	1.11
Other Long-Term Liabilities	9.43	9.42	14.56	17.52	27.16	11.54
Total Liabilities	505.87	491.32	507.95	420.16	369.17	313.77
Common Stock	42.5	42.5	42.5	42.41	42.29	42.29
Additional Paid-In Capital	43.48	43.48	43.48	42.84	41.98	41.98
Retained Earnings	10.96	36.05	51.43	51.23	51.88	22.7
Treasury Stock	-17.31	-18.21	-18.33	-12.61	-5.91	-8.5
Comprehensive Income & Other	10.65	2.39	-3.13	2.03	11.58	12.87
Shareholders' Equity	90.28	106.21	115.95	125.9	141.83	111.34
Total Liabilities & Equity	596.16	597.53	623.9	546.05	511	425.11
Total Debt	59.98	41.58	40.87	68.98	86.13	67.38
Net Cash (Debt)	0.46	68.03	128.64	130.29	67.79	-21.29
Net Cash Growth	-99.26%	-47.11%	-1.27%	92.22%	-	-
Net Cash Per Share	0.02	2.34	4.26	4.32	2.28	-0.72
Filing Date Shares Outstanding	29.16	29.18	29.11	29.38	29.66	29.46
Total Common Shares Outstanding	29.16	29.18	29.11	29.38	29.66	29.46
Working Capital	-17.92	-0.56	39.3	78.6	136.82	76.37
Book Value Per Share	3.10	3.64	3.98	4.29	4.78	3.78
Tangible Book Value	64.72	82.82	98.11	118.29	133.48	101.17
Tangible Book Value Per Share	2.22	2.84	3.37	4.03	4.50	3.43
Land	-	24.74	22.73	22.01	21.06	20.59
Machinery	-	34.91	32.61	21.61	19.43	18.77
Construction In Progress	-	1.37	1.15	-	-	-
Order Backlog	-	1,400	-	-	-	-

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