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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.74	188.54	237.13	96.97	50.55	1.07
Short-Term Investments	148.72	1.29	1.66	1.34	1.62	50.28
Cash & Short-Term Investments	149.46	189.83	238.79	98.31	52.17	51.34
Cash Growth	-13.56%	-20.50%	142.90%	88.44%	1.61%	22.87%
Accounts Receivable	9.19	5.89	15.47	3.69	2.52	7.02
Other Receivables	22.48	21.59	35.2	21.43	21.48	22.84
Receivables	31.68	27.48	50.67	25.12	24	29.86
Inventory	14.2	13.19	13.08	15.72	11.6	12.01
Prepaid Expenses	0.2	1.9	1.28	-	-	-
Other Current Assets	8.34	8.44	8.34	1.69	1.92	3.33
Total Current Assets	203.88	240.83	312.17	140.83	89.69	96.54
Property, Plant & Equipment	387.52	349.53	220.47	353.24	494.94	538.38
Long-Term Investments	4.39	7.31	6.07	3.78	3.52	5.28
Goodwill	69.13	54.39	54.39	79.03	80.51	87.97
Other Intangible Assets	27.61	26.5	26.86	35.87	36.85	36.44
Long-Term Deferred Tax Assets	13.3	12.24	9.99	11.09	14.91	4.01
Other Long-Term Assets	22.21	21.59	22.7	8.5	8.32	8.67
Total Assets	728.04	712.38	652.64	632.35	728.74	777.29
Accounts Payable	46.56	46.05	49.95	41.7	29.24	38.46
Accrued Expenses	39.09	37.32	37.85	34.76	22.17	29.27
Short-Term Debt	1.02	-	-	-	0	3.74
Current Portion of Long-Term Debt	4.07	15.79	23.85	26.59	19.57	42.66
Current Portion of Leases	49.21	40.16	20.76	21.65	74.38	53.78
Current Income Taxes Payable	0.35	0.16	0.41	0.46	0.02	0.69
Current Unearned Revenue	0.51	0.49	0.76	0.78	1.79	0.85
Other Current Liabilities	6.72	10.67	12.15	10.06	21.04	23.81
Total Current Liabilities	147.5	150.63	145.72	136	168.21	193.25
Long-Term Debt	19.08	12.66	46.23	140.46	145.56	74.89
Long-Term Leases	215.65	188.85	70.11	121.42	254.63	286.21
Long-Term Deferred Tax Liabilities	2.59	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	386.85	357.46	268.95	403.69	572.33	563.06
Common Stock	41.51	42.36	46	46	36	36
Additional Paid-In Capital	29.9	29.9	29.9	29.9	0.47	0.47
Retained Earnings	293.84	307.37	329.37	175.18	-53.57	18.62
Treasury Stock	-1.84	-3.24	-11.41	-11.18	-11.18	-11.18
Comprehensive Income & Other	-22.27	-21.49	-10.09	-11.33	184.55	170.02
Total Common Equity	341.16	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	341.19	354.92	383.69	228.66	156.41	214.23
Total Liabilities & Equity	728.04	712.38	652.64	632.35	728.74	777.29
Total Debt	289.03	257.46	160.96	310.12	494.15	461.27
Net Cash (Debt)	-139.56	-67.64	77.83	-211.81	-441.98	-409.93
Net Cash Per Share	-3.34	-1.60	1.99	-6.84	-14.81	-13.74
Filing Date Shares Outstanding	41.26	41.88	39.01	39.04	29.84	29.84
Total Common Shares Outstanding	41.26	41.88	39.01	39.04	29.84	29.84
Working Capital	56.37	90.19	166.44	4.83	-78.52	-96.71
Book Value Per Share	8.27	8.47	9.84	5.85	5.24	7.17
Tangible Book Value	244.41	274	302.52	113.67	38.91	89.53
Tangible Book Value Per Share	5.92	6.54	7.76	2.91	1.30	3.00
Land	8.46	-	-	-	15	14.16
Buildings	202.42	-	-	-	267.71	256.81
Machinery	126.51	-	-	-	140.65	137.34
Construction In Progress	8.44	-	-	-	1.42	3.57

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