Believe S.A. (EPA: BLV)

Believe 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	183.55	214.22	303.35	262.71	152.33	161.68
Cash & Short-Term Investments	183.55	214.22	303.35	262.71	152.33	161.68
Cash Growth	-12.68%	-29.38%	15.47%	72.45%	-5.78%	121.12%
Accounts Receivable	208.28	200.2	158.46	136.63	110.37	97.57
Other Receivables	3.17	25.85	27.88	27.16	29.22	41.68
Receivables	211.45	226.05	186.34	163.79	139.59	139.25
Inventory	3.38	4.11	5.63	4.63	4.01	2.21
Prepaid Expenses	-	16.5	10.46	9.51	5.76	2.32
Other Current Assets	157.23	104.48	91.65	88.75	60.47	34.09
Total Current Assets	555.6	565.37	597.43	529.38	362.16	339.55
Property, Plant & Equipment	30.78	30.96	27.09	31.21	34.71	31.87
Long-Term Investments	57.82	50	51.31	50.04	13.49	15.53
Goodwill	145.09	141.2	107.71	98.88	80.45	72.7
Other Intangible Assets	132.3	135.57	121.98	118.12	110.97	89.49
Long-Term Deferred Tax Assets	20.55	20.11	5.66	4.06	4.35	6.94
Other Long-Term Assets	170.58	155.45	87.78	77.94	48.33	28.8
Total Assets	1,113	1,107	1,005	912.84	659.97	590.1
Accounts Payable	561.91	558.4	458.38	388.73	178.02	159.13
Accrued Expenses	-	36.33	28.94	23.31	26.61	144.8
Short-Term Debt	-	-	-	0.01	0	0.14
Current Portion of Long-Term Debt	9.47	1.2	2.31	2.06	8.87	8.74
Current Portion of Leases	-	9.18	10.5	5.47	3.88	2.87
Current Income Taxes Payable	5.8	4.36	1.97	1.43	2.02	5.41
Current Unearned Revenue	52.96	53.35	50.96	22.47	21.95	15.44
Other Current Liabilities	32.05	5.91	3.76	5.19	135.92	6.4
Total Current Liabilities	662.2	668.73	556.81	448.66	377.27	342.92
Long-Term Debt	22.19	0.54	1.18	2.35	90.75	33.9
Long-Term Leases	-	20.97	18.49	23.4	24.8	21.53
Long-Term Deferred Tax Liabilities	20.29	20.71	22.57	16.5	14.83	14.88
Other Long-Term Liabilities	17.51	16.88	20.94	16.82	0.79	0.53
Total Liabilities	722.19	727.84	619.98	507.74	508.44	413.76
Common Stock	0.5	0.49	0.48	0.48	0.4	0.4
Additional Paid-In Capital	481.62	470.33	468.72	464.98	169.8	168.29
Treasury Stock	-0.97	-1.11	-1.36	-1.27	-	-
Comprehensive Income & Other	-100.43	-98.94	-91.93	-62.02	-25.28	7.44
Total Common Equity	380.72	370.77	375.91	402.16	144.92	176.14
Minority Interest	9.81	8.44	8.95	2.94	6.61	0.21
Shareholders' Equity	390.54	379.21	384.86	405.1	151.53	176.34
Total Liabilities & Equity	1,113	1,107	1,005	912.84	659.97	590.1
Total Debt	31.66	31.89	32.47	33.29	128.3	67.18
Net Cash (Debt)	151.9	182.33	270.87	229.41	24.03	94.5
Net Cash Growth	-13.20%	-32.69%	18.07%	854.65%	-74.57%	630.33%
Net Cash Per Share	1.41	1.88	2.82	2.58	0.30	1.20
Filing Date Shares Outstanding	108.07	96.98	96.64	95.98	80.47	73.62
Total Common Shares Outstanding	108.07	96.98	96.64	95.98	80.47	73.62
Working Capital	-106.59	-103.37	40.62	80.72	-15.11	-3.37
Book Value Per Share	3.52	3.82	3.89	4.19	1.80	2.39
Tangible Book Value	103.33	94	146.23	185.17	-46.49	13.95
Tangible Book Value Per Share	0.96	0.97	1.51	1.93	-0.58	0.19
Machinery	-	16.48	15.42	14.85	11.28	3.66
Construction In Progress	-	0.04	0.06	0.04	1.71	0.83

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