BOA Concept SAS (EPA:ALBOA)

BOA Concept SAS 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	7.07	6.88	11.04	12.39	6.17	1.21
Short-Term Investments	0.31	0.84	0.35	0.03	0.02	-
Cash & Short-Term Investments	7.38	7.72	11.39	12.43	6.19	1.21
Cash Growth	-23.27%	-32.21%	-8.34%	100.68%	410.75%	601.23%
Accounts Receivable	5.84	7.21	3.27	6.32	4.8	1.56
Other Receivables	1.25	0.84	1.88	0.51	0.18	0.17
Receivables	7.09	8.05	5.15	6.83	4.97	1.73
Inventory	4.99	4.97	2.28	2.18	1.17	1.17
Prepaid Expenses	-	0.32	0.14	0.15	0.09	0.2
Other Current Assets	-0	0	0.18	0.35	0.35	0.13
Total Current Assets	19.46	21.13	19.14	21.94	12.77	4.45
Property, Plant & Equipment	1.85	2.1	1.37	1.03	0.26	0.21
Long-Term Investments	0.29	0.3	0.31	0.31	0.01	0.01
Goodwill	-	5.92	-	-	-	-
Other Intangible Assets	8.93	2.44	1.07	0.67	0.43	0.22
Long-Term Deferred Charges	-	0.24	0.18	0.12	0.4	0.88
Other Long-Term Assets	-0	-	-	-0	-	0.14
Total Assets	30.53	32.14	22.24	24.24	14.03	5.9
Accounts Payable	2.97	3.64	1.27	1.43	2.12	0.47
Accrued Expenses	0.21	0.25	1.29	-	-	-
Short-Term Debt	-	-	0.01	0.01	0	0
Current Portion of Long-Term Debt	-	-	0.86	-	-	-
Current Income Taxes Payable	-	-	0.02	1.88	0.97	0.74
Current Unearned Revenue	-	-	0.45	-	-	-
Other Current Liabilities	-	-	0.05	-	-	-
Total Current Liabilities	3.18	3.89	3.95	3.31	3.1	1.21
Long-Term Debt	8.75	8.5	1.74	2.86	2.94	3.5
Long-Term Unearned Revenue	-	-	-	3.39	1.89	0.4
Other Long-Term Liabilities	4.09	3.19	0.1	0.14	0.16	0.13
Total Liabilities	16.02	15.58	5.79	9.7	8.09	5.23
Common Stock	0.97	0.97	0.97	0.97	0.77	0.87
Additional Paid-In Capital	8.33	8.33	8.33	8.33	2.8	0.01
Retained Earnings	4.52	6.06	6.46	4.9	2.04	-0.2
Comprehensive Income & Other	0.53	0.76	0.69	0.34	0.34	-
Total Common Equity	14.35	16.13	16.45	14.54	5.94	0.67
Minority Interest	0.16	0.44	-	-	-	-
Shareholders' Equity	14.51	16.56	16.45	14.54	5.94	0.67
Total Liabilities & Equity	30.53	32.14	22.24	24.24	14.03	5.9
Total Debt	8.75	8.5	2.6	2.87	2.94	3.5
Net Cash (Debt)	-1.37	-0.78	8.78	9.56	3.25	-2.29
Net Cash Growth	-	-	-8.12%	193.92%	-	-
Net Cash Per Share	-	-0.80	9.16	9.84	4.23	-3.93
Filing Date Shares Outstanding	-	0.97	0.96	0.97	0.77	0.58
Total Common Shares Outstanding	-	0.97	0.96	0.97	0.77	0.58
Working Capital	16.28	17.24	15.19	18.63	9.67	3.24
Book Value Per Share	-	16.70	17.16	14.96	7.73	1.15
Tangible Book Value	5.42	7.76	15.38	13.87	5.52	0.46
Tangible Book Value Per Share	-	8.04	16.04	14.27	7.18	0.78
Machinery	-	5.2	1.94	1.44	0.61	0.6
Construction In Progress	-	0.22	-	-	-	-

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