Bénéteau S.A. (EPA:BEN)

Bénéteau Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	455.96	398.38	356.2	321.73	315.42
Cash & Short-Term Investments	455.96	398.38	356.2	321.73	315.42
Cash Growth	14.46%	11.84%	10.72%	2.00%	34.90%
Accounts Receivable	18.74	25.68	80.46	57.16	33.03
Other Receivables	408.35	427.79	307.41	170.64	162.87
Receivables	427.08	453.47	387.87	227.8	195.91
Inventory	317.82	400.96	450.3	328.33	306.04
Prepaid Expenses	-	9.74	9.56	7.47	7.45
Other Current Assets	12.31	287.75	2.96	4.51	2.63
Total Current Assets	1,213	1,550	1,207	889.84	827.44
Property, Plant & Equipment	310.05	308.66	316.24	306.17	295.09
Long-Term Investments	57.7	74.35	74.03	83.36	39.77
Goodwill	33.95	32.08	91.05	90.75	87.35
Other Intangible Assets	15.69	17.61	18.04	16.22	14.26
Long-Term Deferred Tax Assets	17.09	23.03	15.76	12.81	14.51
Long-Term Deferred Charges	-	0.96	0.6	0.59	1.03
Other Long-Term Assets	4.66	2.87	2.92	0.38	0.37
Total Assets	1,652	2,010	1,726	1,400	1,280
Accounts Payable	62.23	107.95	164.77	139.8	96.14
Accrued Expenses	-	125.59	125.88	102.01	76.55
Short-Term Debt	395.01	465.55	316.92	153.1	154.29
Current Portion of Long-Term Debt	-	62.41	64.36	52.25	176.57
Current Portion of Leases	-	2.65	2.97	2.62	2.3
Current Income Taxes Payable	0.97	0.66	4.86	0.55	0.27
Current Unearned Revenue	-	103	179.08	154.65	109.69
Other Current Liabilities	263.26	235.34	101.23	94.47	46.93
Total Current Liabilities	721.47	1,103	960.07	699.44	662.74
Long-Term Debt	16.93	15.44	20.32	25.91	13.96
Long-Term Leases	-	6.48	7.66	5.34	5.3
Long-Term Deferred Tax Liabilities	0.29	1.55	2.47	1.18	0.32
Other Long-Term Liabilities	6.21	7.27	6.05	15.59	27.17
Total Liabilities	766.45	1,154	1,019	770.72	728
Common Stock	8.28	8.28	8.28	8.28	8.28
Additional Paid-In Capital	27.85	27.85	27.85	27.85	27.85
Retained Earnings	106.47	184.99	103.14	73.42	-80.88
Treasury Stock	-24.81	-20.29	-25.27	-11.28	-12.25
Comprehensive Income & Other	768.21	655.08	592.51	531.3	610.58
Total Common Equity	885.99	855.91	706.5	629.56	553.58
Minority Interest	-0.14	0.11	-0.01	-0.16	-1.77
Shareholders' Equity	885.86	856.02	706.48	629.4	551.81
Total Liabilities & Equity	1,652	2,010	1,726	1,400	1,280
Total Debt	411.94	552.52	412.22	239.21	352.43
Net Cash (Debt)	44.02	-154.14	-56.02	82.52	-37.01
Net Cash Per Share	-	-1.90	-0.68	1.00	-0.45
Filing Date Shares Outstanding	-	80.94	80.31	81.55	81.45
Total Common Shares Outstanding	-	80.94	80.31	81.55	81.45
Working Capital	491.71	447.16	246.83	190.4	164.7
Book Value Per Share	-	10.58	8.80	7.72	6.80
Tangible Book Value	836.36	806.22	597.42	522.59	451.97
Tangible Book Value Per Share	-	9.96	7.44	6.41	5.55
Land	-	57.87	73.63	-	63.94
Buildings	-	318.32	339.09	-	310.7
Machinery	-	590.53	572.9	-	571.67
Construction In Progress	-	63.22	55.46	-	23.71

Updated Jan 15, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.