Ibersol, S.G.P.S., S.A. (ELI: IBS)

Ibersol, S.G.P.S. 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	0.57	188.54	237.13	96.97	50.55	1.07
Short-Term Investments	153.45	1.29	1.66	1.34	1.62	50.28
Cash & Short-Term Investments	154.02	189.83	238.79	98.31	52.17	51.34
Cash Growth	-8.45%	-20.50%	142.90%	88.44%	1.61%	22.87%
Accounts Receivable	6.78	5.89	15.47	3.69	2.52	7.02
Other Receivables	22.55	20.65	34.35	21.43	21.48	22.84
Receivables	29.34	26.54	49.83	25.12	24	29.86
Inventory	12.36	13.19	13.08	15.72	11.6	12.01
Prepaid Expenses	0.18	1.9	1.28	-	-	-
Other Current Assets	9.52	9.37	9.19	1.69	1.92	3.33
Total Current Assets	205.43	240.83	312.17	140.83	89.69	96.54
Property, Plant & Equipment	353.58	349.53	220.47	353.24	494.94	538.38
Long-Term Investments	7.17	7.31	6.07	3.78	3.52	5.28
Goodwill	54.39	54.39	54.39	79.03	80.51	87.97
Other Intangible Assets	26.82	26.5	26.86	35.87	36.85	36.44
Long-Term Deferred Tax Assets	12.24	12.24	9.99	11.09	14.91	4.01
Other Long-Term Assets	21.86	21.59	22.7	8.5	8.32	8.67
Total Assets	681.49	712.38	652.64	632.35	728.74	777.29
Accounts Payable	41.87	46.05	49.95	41.7	29.24	38.46
Accrued Expenses	33.7	37.32	37.85	34.76	22.17	29.27
Short-Term Debt	-	-	-	-	0	3.74
Current Portion of Long-Term Debt	11.07	15.79	23.85	26.59	19.57	42.66
Current Portion of Leases	45.24	40.16	20.76	21.65	74.38	53.78
Current Income Taxes Payable	0.23	0.16	0.41	0.46	0.02	0.69
Current Unearned Revenue	0.4	0.49	0.76	0.78	1.79	0.85
Other Current Liabilities	6.12	10.67	12.15	10.06	21.04	23.81
Total Current Liabilities	138.63	150.63	145.72	136	168.21	193.25
Long-Term Debt	9.68	12.66	46.23	140.46	145.56	74.89
Long-Term Leases	192.44	188.85	70.11	121.42	254.63	286.21
Long-Term Deferred Tax Liabilities	2.55	2.77	4.3	3.38	3.9	8.67
Other Long-Term Liabilities	2.02	2.55	2.57	2.43	0.04	0.04
Total Liabilities	345.31	357.46	268.95	403.69	572.33	563.06
Common Stock	42.36	42.36	46	46	36	36
Additional Paid-In Capital	29.9	29.9	29.9	29.9	0.47	0.47
Retained Earnings	291.43	307.37	329.37	175.18	-53.57	18.62
Treasury Stock	-6.15	-3.24	-11.41	-11.18	-11.18	-11.18
Comprehensive Income & Other	-21.39	-21.49	-10.09	-11.33	184.55	170.02
Total Common Equity	336.15	354.89	383.78	228.57	156.27	213.94
Minority Interest	0.03	0.03	-0.08	0.09	0.13	0.29
Shareholders' Equity	336.18	354.92	383.69	228.66	156.41	214.23
Total Liabilities & Equity	681.49	712.38	652.64	632.35	728.74	777.29
Total Debt	258.43	257.46	160.96	310.12	494.15	461.27
Net Cash (Debt)	-104.41	-67.64	77.83	-211.81	-441.98	-409.93
Net Cash Per Share	-2.48	-1.60	1.99	-6.84	-14.81	-13.74
Filing Date Shares Outstanding	41.46	41.88	39.01	39.04	29.84	29.84
Total Common Shares Outstanding	41.46	41.88	39.01	39.04	29.84	29.84
Working Capital	66.81	90.19	166.44	4.83	-78.52	-96.71
Book Value Per Share	8.11	8.47	9.84	5.85	5.24	7.17
Tangible Book Value	254.94	274	302.52	113.67	38.91	89.53
Tangible Book Value Per Share	6.15	6.54	7.76	2.91	1.30	3.00
Land	-	-	-	-	15	14.16
Buildings	-	-	-	-	267.71	256.81
Machinery	-	-	-	-	140.65	137.34
Construction In Progress	-	-	-	-	1.42	3.57

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