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	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	167.08	188.54	237.13	96.97	50.55	1.07
Short-Term Investments	0.87	1.29	1.66	1.34	1.62	50.28
Cash & Short-Term Investments	167.94	189.83	238.79	98.31	52.17	51.34
Cash Growth	-22.49%	-20.50%	142.90%	88.44%	1.61%	22.87%
Accounts Receivable	6.02	5.89	15.47	3.69	2.52	7.02
Other Receivables	23.67	20.65	34.35	21.43	21.48	22.84
Receivables	29.69	26.54	49.83	25.12	24	29.86
Inventory	12.32	13.19	13.08	15.72	11.6	12.01
Prepaid Expenses	-	1.9	1.28	-	-	-
Other Current Assets	4.68	9.37	9.19	1.69	1.92	3.33
Total Current Assets	214.64	240.83	312.17	140.83	89.69	96.54
Property, Plant & Equipment	343	349.53	220.47	353.24	494.94	538.38
Long-Term Investments	7.1	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	26.51	26.5	26.86	35.87	36.85	36.44
Long-Term Deferred Tax Assets	13.76	12.24	9.99	11.09	14.91	4.01
Other Long-Term Assets	21.68	21.59	22.7	8.5	8.32	8.67
Total Assets	681.08	712.38	652.64	632.35	728.74	777.29
Accounts Payable	42.74	46.05	49.95	41.7	29.24	38.46
Accrued Expenses	24.11	37.32	37.85	34.76	22.17	29.27
Short-Term Debt	-	-	-	-	0	3.74
Current Portion of Long-Term Debt	12.69	15.79	23.85	26.59	19.57	42.66
Current Portion of Leases	41.67	40.16	20.76	21.65	74.38	53.78
Current Income Taxes Payable	0.31	0.16	0.41	0.46	0.02	0.69
Current Unearned Revenue	0.32	0.49	0.76	0.78	1.79	0.85
Other Current Liabilities	3.89	10.67	12.15	10.06	21.04	23.81
Total Current Liabilities	125.74	150.63	145.72	136	168.21	193.25
Long-Term Debt	8.86	12.66	46.23	140.46	145.56	74.89
Long-Term Leases	185.61	188.85	70.11	121.42	254.63	286.21
Long-Term Deferred Tax Liabilities	2.66	2.77	4.3	3.38	3.9	8.67
Other Long-Term Liabilities	2.55	2.55	2.57	2.43	0.04	0.04
Total Liabilities	325.41	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	309.13	307.37	329.37	175.18	-53.57	18.62
Treasury Stock	-4.47	-3.24	-11.41	-11.18	-11.18	-11.18
Comprensive Income & Other	-21.29	-21.49	-10.09	-11.33	184.55	170.02
Total Common Equity	355.64	354.89	383.78	228.57	156.27	213.94
Minority Interest	0.04	0.03	-0.08	0.09	0.13	0.29
Shareholders' Equity	355.68	354.92	383.69	228.66	156.41	214.23
Total Liabilities & Equity	681.08	712.38	652.64	632.35	728.74	777.29
Total Debt	248.82	257.46	160.96	310.12	494.15	461.27
Net Cash (Debt)	-80.88	-67.64	77.83	-211.81	-441.98	-409.93
Net Cash Per Share	-1.88	-1.60	1.99	-6.84	-14.81	-13.74
Filing Date Shares Outstanding	41.7	41.88	39.01	39.04	29.84	29.84
Total Common Shares Outstanding	41.7	41.88	39.01	39.04	29.84	29.84
Working Capital	88.9	90.19	166.44	4.83	-78.52	-96.71
Book Value Per Share	8.53	8.47	9.84	5.85	5.24	7.17
Tangible Book Value	274.74	274	302.52	113.67	38.91	89.53
Tangible Book Value Per Share	6.59	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.