Befesa S.A. (ETR:BFSA)

Befesa 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	89.63	102.52	106.69	161.75	224.09	154.56
Cash & Short-Term Investments	89.63	102.52	106.69	161.75	224.09	154.56
Cash Growth	4.05%	-3.91%	-34.04%	-27.82%	44.99%	23.19%
Accounts Receivable	95.93	102.78	76.23	108.63	114.15	55.23
Other Receivables	35.51	21.92	40.07	39.78	23.31	28.44
Receivables	131.44	124.7	116.3	148.41	137.46	83.66
Inventory	102.01	100.33	101.09	102.54	67.48	39.35
Other Current Assets	12.82	3.67	17.49	8.02	8.74	0.06
Total Current Assets	335.89	331.23	341.56	420.73	437.77	277.64
Property, Plant & Equipment	713.17	774.15	734.61	713.7	539.41	315.71
Long-Term Investments	-	11.26	20.85	31.17	10.08	0.12
Goodwill	615.31	645.14	629.64	587.85	573.15	335.56
Other Intangible Assets	105.98	101.82	101.39	100.8	99.68	82.67
Long-Term Deferred Tax Assets	89.41	102.18	96.71	103.65	125.46	81.37
Long-Term Deferred Charges	-	7.68	6.64	5.31	4.74	4.79
Other Long-Term Assets	14.15	3.67	13.55	12.84	1.2	0.67
Total Assets	1,874	1,978	1,946	1,977	1,796	1,100
Accounts Payable	145.27	166.15	167.18	197.14	148.85	94
Accrued Expenses	33.46	29.54	27.74	30.98	30.05	18.37
Current Portion of Long-Term Debt	24.88	25.42	28.8	23.04	17.79	13.63
Current Portion of Leases	9.38	11.49	9.28	10.3	7.61	3.12
Current Income Taxes Payable	-	11.97	4.64	5.27	8.33	5.33
Current Unearned Revenue	-	3.5	3.9	3.3	4	4.7
Other Current Liabilities	32.65	52.19	15.49	63.03	103.16	14.43
Total Current Liabilities	245.64	300.26	257.03	333.07	319.8	153.58
Long-Term Debt	644.3	664.09	655.61	663.45	653.57	524.19
Long-Term Leases	21.08	20.48	17.08	13.99	15.76	10.86
Long-Term Deferred Tax Liabilities	112.68	110.3	113.85	107.63	91.95	68.29
Other Long-Term Liabilities	20.09	37.19	24.76	39.22	83.59	15.9
Total Liabilities	1,044	1,132	1,068	1,157	1,165	772.82
Common Stock	111.05	111.05	111.05	111.05	111.05	94.58
Additional Paid-In Capital	532.87	532.87	532.87	532.87	532.87	263.88
Retained Earnings	60.74	183.07	154.46	143.56	79.83	-16.58
Comprehensive Income & Other	108.92	3.23	25.15	17.62	-100.91	-24.59
Total Common Equity	813.57	830.22	823.53	805.1	622.84	317.29
Minority Interest	16.54	15.52	53.83	14.15	8.71	10.29
Shareholders' Equity	830.11	845.74	877.36	819.25	631.55	327.58
Total Liabilities & Equity	1,874	1,978	1,946	1,977	1,796	1,100
Total Debt	699.64	721.48	710.77	710.77	694.73	551.8
Net Cash (Debt)	-610.01	-618.96	-604.08	-549.02	-470.64	-397.25
Net Cash Per Share	-15.34	-15.47	-15.10	-13.73	-12.62	-11.66
Filing Date Shares Outstanding	39.78	40	40	40	40	34.07
Total Common Shares Outstanding	39.78	40	40	40	40	34.07
Working Capital	90.25	30.96	84.53	87.66	117.97	124.06
Book Value Per Share	20.45	20.76	20.59	20.13	15.57	9.31
Tangible Book Value	92.28	83.26	92.49	116.45	-50	-100.94
Tangible Book Value Per Share	2.32	2.08	2.31	2.91	-1.25	-2.96
Land	-	44.27	44.55	45.07	43.41	38.79
Buildings	-	222.74	212.89	175.46	162.47	136.01
Machinery	-	926.18	900.5	757.02	598.72	461.39
Construction In Progress	-	71.33	47.16	147.98	72.54	34.99

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.