Spadel SA (EBR: SPA)

Spadel 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	115.04	114.06	82.91	87.87	84.2	79.94
Short-Term Investments	0.02	0.02	0.02	0.02	0.02	0.02
Cash & Short-Term Investments	115.06	114.08	82.93	87.89	84.21	79.96
Cash Growth	60.08%	37.56%	-5.64%	4.36%	5.32%	-2.64%
Accounts Receivable	85.37	44.45	43.73	49.45	47.72	55.04
Other Receivables	0.88	7.33	7.98	1.06	1.46	0.33
Receivables	86.24	51.78	51.71	50.5	49.18	55.37
Inventory	26.87	23.31	21.65	18.16	16.74	15.48
Other Current Assets	-	1.7	1.61	0	-	-
Total Current Assets	228.17	190.87	157.89	156.55	150.13	150.81
Property, Plant & Equipment	114.84	118.59	118.85	119.27	117.98	114.46
Long-Term Investments	-	1.25	-	0.5	-	-
Goodwill	-	44.93	44.93	44.93	44.93	44.93
Other Intangible Assets	113.02	69.36	72.15	75.89	77.49	75.89
Long-Term Accounts Receivable	-	-	-	1.52	1.84	2.3
Long-Term Deferred Tax Assets	-	-	-	-	-	0.09
Other Long-Term Assets	2.59	0.87	2.17	-	-	0
Total Assets	458.62	425.86	395.98	398.65	392.37	388.48
Accounts Payable	80.5	51.96	43.79	46.71	34.54	37.14
Accrued Expenses	17.92	21.24	19.09	16.44	17.24	31.47
Short-Term Debt	-	-	-	10.5	14	14
Current Portion of Leases	1.36	1.08	1.49	1.28	1.4	1.27
Current Income Taxes Payable	4.22	2.09	2.23	1.43	1.82	1.34
Current Unearned Revenue	-	-	-	-	0.04	-0.04
Other Current Liabilities	24.66	37.78	37.54	32.05	41.49	28.56
Total Current Liabilities	128.66	114.14	104.12	108.41	110.53	113.74
Long-Term Debt	-	-	-	-	10.5	24.5
Long-Term Leases	3.33	2.83	4.12	5.14	5.04	4.2
Long-Term Deferred Tax Liabilities	22.63	22.71	23.93	24.6	22.33	21.75
Other Long-Term Liabilities	6.71	4.27	3.54	3.56	4.49	3.67
Total Liabilities	164.44	146.74	138.14	147.11	162.47	177.01
Common Stock	5	5	5	5	5	5
Additional Paid-In Capital	-	1.88	-	-	-	-
Retained Earnings	-	259.54	-	-	-	-
Comprehensive Income & Other	289.13	12.65	252.79	246.49	224.85	206.5
Total Common Equity	294.13	279.07	257.79	251.49	229.85	211.5
Minority Interest	0.05	0.06	0.05	0.05	0.05	-0.04
Shareholders' Equity	294.18	279.13	257.84	251.54	229.9	211.47
Total Liabilities & Equity	458.62	425.86	395.98	398.65	392.37	388.48
Total Debt	4.69	3.91	5.61	16.92	30.94	43.97
Net Cash (Debt)	110.37	110.17	77.32	70.97	53.27	35.99
Net Cash Growth	66.62%	42.48%	8.96%	33.22%	48.01%	21.46%
Net Cash Per Share	26.60	26.55	18.63	17.10	12.84	8.67
Filing Date Shares Outstanding	4.15	4.15	4.15	4.15	4.15	4.15
Total Common Shares Outstanding	4.15	4.15	4.15	4.15	4.15	4.15
Working Capital	99.51	76.73	53.77	48.14	39.6	37.07
Book Value Per Share	70.88	67.24	62.11	60.59	55.38	50.96
Tangible Book Value	181.11	164.78	140.71	130.67	107.43	90.69
Tangible Book Value Per Share	43.64	39.70	33.90	31.48	25.89	21.85
Land	-	141.22	136	133.27	129.06	111.9
Machinery	-	269.85	260.42	250.76	240.52	241.94

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