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	-	149.85	114.06	82.91	87.87	84.2
Short-Term Investments	-	0.02	0.02	0.02	0.02	0.02
Cash & Short-Term Investments	-	149.87	114.08	82.93	87.89	84.21
Cash Growth	-	31.38%	37.56%	-5.64%	4.36%	5.32%
Accounts Receivable	-	49.67	44.45	43.73	49.45	47.72
Other Receivables	-	9.17	7.33	7.98	1.06	1.46
Receivables	-	58.84	51.78	51.71	50.5	49.18
Inventory	-	24.78	23.31	21.65	18.16	16.74
Other Current Assets	266.82	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	234.62	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	-	66.74	69.36	72.15	75.89	77.49
Long-Term Accounts Receivable	-	-	-	-	1.52	1.84
Other Long-Term Assets	-	0.56	0.87	2.17	-	-
Total Assets	501.43	470.86	425.86	395.98	398.65	392.37
Accounts Payable	-	60.6	51.96	43.79	46.71	34.54
Accrued Expenses	-	25.44	21.24	19.09	16.44	17.24
Short-Term Debt	-	-	-	-	10.5	14
Current Portion of Leases	-	1.86	1.08	1.49	1.28	1.4
Current Income Taxes Payable	-	3.39	2.09	2.23	1.43	1.82
Current Unearned Revenue	-	-	-	-	-	0.04
Other Current Liabilities	142.21	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	-	3.34	2.83	4.12	5.14	5.04
Long-Term Deferred Tax Liabilities	-	21.6	22.71	23.93	24.6	22.33
Other Long-Term Liabilities	35.3	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	323.93	5	5	5	5	5
Additional Paid-In Capital	-	1.88	-	-	-	-
Retained Earnings	-	291.14	-	-	-	-
Comprehensive Income & Other	-	12.35	274.07	252.79	246.49	224.85
Total Common Equity	323.93	310.37	279.07	257.79	251.49	229.85
Minority Interest	-	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	-	5.2	3.91	5.61	16.92	30.94
Net Cash (Debt)	-	144.67	110.17	77.32	70.97	53.27
Net Cash Growth	-	31.31%	42.48%	8.96%	33.22%	48.01%
Net Cash Per Share	-	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	78.05	74.78	67.24	62.11	60.59	55.38
Tangible Book Value	323.93	198.71	164.78	140.71	130.67	107.43
Tangible Book Value Per Share	78.05	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.