Boiron SA (EPA: BOI)

Boiron 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	53.33	74.04	250.95	234.5	234.69	208.44
Cash & Short-Term Investments	53.33	74.04	250.95	234.5	234.69	208.44
Cash Growth	-77.04%	-70.49%	7.01%	-0.08%	12.59%	-4.05%
Accounts Receivable	77.7	86.95	100.54	97.34	88.92	104.27
Other Receivables	17.9	23.42	22.81	28.97	27.52	24.27
Receivables	95.6	110.38	123.35	126.31	116.44	128.54
Inventory	99.87	96.77	96.92	85.56	85.04	72.25
Prepaid Expenses	5.93	4.59	4.44	-	3.13	3.32
Other Current Assets	0.93	0.44	2.18	6	2.16	1.84
Total Current Assets	255.65	286.21	477.83	452.36	441.46	414.39
Property, Plant & Equipment	147.05	151.67	160.47	171.4	182.15	197.75
Long-Term Investments	-	14.14	5.56	3.96	2.01	1.54
Goodwill	89.7	89.67	94	89.64	89.56	89.65
Other Intangible Assets	29.74	30.13	31.89	30.99	30.11	27.07
Long-Term Deferred Tax Assets	18.8	16.91	19.13	21.89	35.71	33.01
Other Long-Term Assets	16.71	1.07	0.36	0.46	0.43	0.47
Total Assets	557.65	590.2	789.49	770.7	781.82	764.28
Accounts Payable	43.51	44.63	48.25	44.18	38.2	41.43
Accrued Expenses	51.01	49.49	56.27	45.58	52.89	58.79
Short-Term Debt	4	1.99	1.41	0.52	0.37	0.49
Current Portion of Long-Term Debt	-	1.26	0.83	0.79	1.01	1
Current Portion of Leases	2.87	3.81	3.2	3.58	2.13	1.76
Current Income Taxes Payable	1.7	1.68	2.11	1.33	2.08	1.87
Current Unearned Revenue	0.13	9.74	9.35	7.78	10.68	10.05
Other Current Liabilities	10.65	13.73	31.78	54.48	69.18	22.86
Total Current Liabilities	113.87	126.33	153.19	158.24	176.55	138.25
Long-Term Debt	0.03	0.44	11.56	2.35	3.29	4.54
Long-Term Leases	7.94	6.21	5.17	5.37	5.62	5.24
Long-Term Deferred Tax Liabilities	0.01	-	-	-	-	0.03
Other Long-Term Liabilities	62.84	6.52	1.46	1.42	7.93	10.3
Total Liabilities	184.68	198.7	232.15	238.93	272.65	258.82
Common Stock	17.55	17.55	17.55	17.55	17.55	17.55
Additional Paid-In Capital	79.88	79.88	79.88	79.88	79.88	79.88
Retained Earnings	275.52	-	2.2	-	-	-
Treasury Stock	-	-7.39	-6.97	-1.29	-1.22	-1.22
Comprehensive Income & Other	0	303.63	464.97	435.6	412.94	409.27
Total Common Equity	372.94	393.66	557.62	531.74	509.14	505.48
Minority Interest	0.04	-2.16	-0.27	0.04	0.03	-0.01
Shareholders' Equity	372.97	391.5	557.35	531.77	509.17	505.46
Total Liabilities & Equity	557.65	590.2	789.49	770.7	781.82	764.28
Total Debt	14.85	13.7	22.17	12.61	12.43	13.02
Net Cash (Debt)	38.48	60.34	228.78	221.9	222.26	195.43
Net Cash Growth	-82.48%	-73.62%	3.10%	-0.16%	13.73%	-7.49%
Net Cash Per Share	2.22	3.48	13.16	12.67	12.69	11.16
Filing Date Shares Outstanding	17.36	17.36	17.38	17.51	17.51	17.51
Total Common Shares Outstanding	17.36	17.36	17.38	17.51	17.51	17.51
Working Capital	141.79	159.89	324.65	294.13	264.91	276.14
Book Value Per Share	21.48	22.67	32.09	30.36	29.07	28.87
Tangible Book Value	253.49	273.86	431.73	411.11	389.47	388.76
Tangible Book Value Per Share	14.60	15.77	24.85	23.48	22.24	22.20
Land	-	45.42	45.41	44.9	48.34	47.79
Buildings	-	209.47	207.93	209	218.99	216.72
Machinery	-	153.27	150.44	152.61	149	143.85
Construction In Progress	-	7.67	5.38	7.6	5.05	9.57

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