Spadel SA (EBR:SPA)

Spadel 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	140.5	149.85	114.06	82.91	87.87	84.2
Short-Term Investments	0.02	0.02	0.02	0.02	0.02	0.02
Cash & Short-Term Investments	140.52	149.87	114.08	82.93	87.89	84.21
Cash Growth	22.13%	31.38%	37.56%	-5.64%	4.36%	5.32%
Accounts Receivable	99.85	49.67	44.45	43.73	49.45	47.72
Other Receivables	0.93	9.17	7.33	7.98	1.06	1.46
Receivables	100.77	58.84	51.78	51.71	50.5	49.18
Inventory	25.52	24.78	23.31	21.65	18.16	16.74
Other Current Assets	-	1.76	1.7	1.61	0	-
Total Current Assets	266.82	235.25	190.87	157.89	156.55	150.13
Property, Plant & Equipment	121.02	121.95	118.59	118.85	119.27	117.98
Long-Term Investments	-	1.45	1.25	-	0.5	-
Goodwill	-	44.93	44.93	44.93	44.93	44.93
Other Intangible Assets	110.45	66.74	69.36	72.15	75.89	77.49
Long-Term Accounts Receivable	-	-	-	-	1.52	1.84
Other Long-Term Assets	3.15	0.56	0.87	2.17	-	-
Total Assets	501.43	470.86	425.86	395.98	398.65	392.37
Accounts Payable	87.22	60.6	51.96	43.79	46.71	34.54
Accrued Expenses	22.95	25.44	21.24	19.09	16.44	17.24
Short-Term Debt	-	-	-	-	10.5	14
Current Portion of Leases	1.76	1.86	1.08	1.49	1.28	1.4
Current Income Taxes Payable	3.13	3.39	2.09	2.23	1.43	1.82
Current Unearned Revenue	-0.04	-	-	-	-	0.04
Other Current Liabilities	27.18	37.72	37.78	37.54	32.05	41.49
Total Current Liabilities	142.21	129.01	114.14	104.12	108.41	110.53
Long-Term Debt	-	-	-	-	-	10.5
Long-Term Leases	3.37	3.34	2.83	4.12	5.14	5.04
Long-Term Deferred Tax Liabilities	21.11	21.6	22.71	23.93	24.6	22.33
Other Long-Term Liabilities	7.77	3.56	4.27	3.54	3.56	4.49
Total Liabilities	177.51	160.43	146.74	138.14	147.11	162.47
Common Stock	5	5	5	5	5	5
Additional Paid-In Capital	-	1.88	-	-	-	-
Retained Earnings	-	291.14	-	-	-	-
Comprehensive Income & Other	318.87	12.35	274.07	252.79	246.49	224.85
Total Common Equity	323.87	310.37	279.07	257.79	251.49	229.85
Minority Interest	0.06	0.06	0.06	0.05	0.05	0.05
Shareholders' Equity	323.93	310.43	279.13	257.84	251.54	229.9
Total Liabilities & Equity	501.43	470.86	425.86	395.98	398.65	392.37
Total Debt	5.13	5.2	3.91	5.61	16.92	30.94
Net Cash (Debt)	135.39	144.67	110.17	77.32	70.97	53.27
Net Cash Growth	22.67%	31.31%	42.48%	8.96%	33.22%	48.01%
Net Cash Per Share	32.62	34.86	26.55	18.63	17.10	12.84
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	124.61	106.24	76.73	53.77	48.14	39.6
Book Value Per Share	78.04	74.78	67.24	62.11	60.59	55.38
Tangible Book Value	213.42	198.71	164.78	140.71	130.67	107.43
Tangible Book Value Per Share	51.43	47.88	39.70	33.90	31.48	25.89
Land	-	146.58	141.22	136	133.27	129.06
Machinery	-	281.22	269.85	260.42	250.76	240.52

Source: S&P Global Market Intelligence. Standard template. Financial Sources.