Eurofins Scientific SE (EPA: ERF)

Eurofins Scientific SE 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	681.2	1,221	486.6	515.3	912.4	297
Trading Asset Securities	-	4.3	5.6	0.5	0.1	0.3
Cash & Short-Term Investments	681.2	1,226	492.2	515.8	912.5	297.3
Cash Growth	-0.76%	148.98%	-4.58%	-43.47%	206.93%	-41.46%
Accounts Receivable	1,417	1,381	1,342	1,389	1,194	1,001
Other Receivables	117.2	236.5	255.6	191.8	195.6	183.9
Receivables	1,534	1,617	1,597	1,581	1,389	1,185
Inventory	142.4	139	145.6	154.2	157	79.3
Prepaid Expenses	252.2	84.9	78.3	68	59.6	42.5
Other Current Assets	3.7	-	-0.1	-	-	-0.1
Total Current Assets	2,613	3,066	2,313	2,319	2,518	1,604
Property, Plant & Equipment	2,440	2,297	2,168	1,830	1,575	1,594
Long-Term Investments	84.8	83.6	83.6	81.7	56.6	10.3
Goodwill	4,718	4,551	4,524	4,115	3,524	3,609
Other Intangible Assets	832	796	919.1	895.7	825.1	918.2
Long-Term Deferred Tax Assets	108.3	93.8	75.7	90.9	76.6	44
Other Long-Term Assets	-	-	-	-	-	44.2
Total Assets	10,797	10,889	10,084	9,332	8,576	7,823
Accounts Payable	588.8	339.2	347.4	322.9	278.8	231.5
Accrued Expenses	112.4	823.2	836	860.3	782.4	609.4
Short-Term Debt	0.7	0.3	78.5	80.2	16.9	319.5
Current Portion of Long-Term Debt	22.5	458.1	6.7	52.9	101.8	7.2
Current Portion of Leases	147.4	142.7	128.6	120.7	118.9	128.1
Current Income Taxes Payable	22.1	26.7	34.7	86	84.3	20.7
Current Unearned Revenue	174.7	192.8	184.2	163.1	136.7	116.4
Other Current Liabilities	773.3	138.7	156.1	169.6	176.6	148.8
Total Current Liabilities	1,842	2,122	1,772	1,856	1,696	1,582
Long-Term Debt	2,908	2,889	2,713	2,082	2,502	2,647
Long-Term Leases	465.2	436.2	399	418.2	414.8	440.2
Long-Term Deferred Tax Liabilities	117	110	133.6	123.6	115.3	124.5
Other Long-Term Liabilities	103.3	127.7	155.4	100.1	56.9	56.7
Total Liabilities	5,500	5,751	5,233	4,655	4,859	4,925
Common Stock	1.9	1.9	1.9	1.9	1.9	1.8
Retained Earnings	2,498	2,394	2,333	1,964	1,311	718.9
Treasury Stock	-86.4	-54.9	-14.2	-3.6	-	-0.2
Comprehensive Income & Other	2,829	2,737	2,461	2,685	2,378	2,118
Total Common Equity	5,243	5,078	4,782	4,648	3,690	2,839
Minority Interest	54	59.9	68.9	29.5	26.1	59.5
Shareholders' Equity	5,297	5,137	4,851	4,677	3,716	2,898
Total Liabilities & Equity	10,797	10,889	10,084	9,332	8,576	7,823
Total Debt	3,544	3,927	3,326	2,754	3,155	3,542
Net Cash (Debt)	-2,863	-2,701	-2,833	-2,238	-2,242	-3,244
Net Cash Per Share	-14.58	-13.65	-14.24	-11.16	-11.45	-17.40
Filing Date Shares Outstanding	191.37	192.85	192.6	192.21	190.79	179.03
Total Common Shares Outstanding	191.37	192.85	192.6	192.21	190.79	179.03
Working Capital	771.4	944.7	541.1	463.3	821.8	22.5
Book Value Per Share	22.17	21.14	21.80	18.98	14.10	10.27
Tangible Book Value	-307.5	-269.9	-661.1	-363.2	-658.9	-1,688
Tangible Book Value Per Share	-6.83	-6.58	-6.46	-7.09	-8.69	-15.02
Land	-	1,455	1,282	994.1	784.1	709.6
Machinery	-	2,375	2,269	1,943	1,585	1,496
Construction In Progress	-	206.4	234.4	183	144.2	99.9

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