Befesa S.A. (ETR: BFSA)

Befesa 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	107.94	106.69	161.75	224.09	154.56	125.46
Cash & Short-Term Investments	107.94	106.69	161.75	224.09	154.56	125.46
Cash Growth	-24.76%	-34.04%	-27.82%	44.99%	23.19%	-16.72%
Accounts Receivable	116.56	76.23	108.63	114.15	55.23	43.54
Other Receivables	36.19	40.07	39.78	23.31	28.44	32.3
Receivables	152.75	116.3	148.41	137.46	83.66	75.84
Inventory	101.7	101.09	102.54	67.48	39.35	51.75
Other Current Assets	0.44	17.49	8.02	8.74	0.06	24.75
Total Current Assets	362.83	341.56	420.73	437.77	277.64	277.8
Property, Plant & Equipment	766.89	734.61	713.7	539.41	315.71	326
Long-Term Investments	0.03	20.87	31.17	10.08	0.12	0.12
Goodwill	637.49	629.64	587.85	573.15	335.56	335.56
Other Intangible Assets	107.09	101.39	100.8	99.68	82.67	82.71
Long-Term Deferred Tax Assets	105.29	96.71	103.65	125.46	81.37	70.91
Long-Term Deferred Charges	-	6.64	5.31	4.74	4.79	4.2
Other Long-Term Assets	24.89	13.53	12.84	1.2	0.67	15.86
Total Assets	2,005	1,946	1,977	1,796	1,100	1,116
Accounts Payable	178.99	167.18	197.14	148.85	94	86.18
Accrued Expenses	32.03	27.74	30.98	30.05	18.37	11.37
Current Portion of Long-Term Debt	69.2	28.8	23.04	17.79	13.63	8.62
Current Portion of Leases	10.43	9.28	10.3	7.61	3.12	3.57
Current Income Taxes Payable	-	4.64	5.27	8.33	5.33	12.11
Current Unearned Revenue	-	3.9	3.3	4	4.7	5.7
Other Current Liabilities	94.16	15.49	63.03	103.16	14.43	11.75
Total Current Liabilities	384.81	257.03	333.07	319.8	153.58	139.3
Long-Term Debt	651.22	655.61	663.45	653.57	524.19	522.38
Long-Term Leases	22.76	17.08	13.99	15.76	10.86	11.01
Long-Term Deferred Tax Liabilities	109.22	113.85	107.63	91.95	68.29	68.05
Other Long-Term Liabilities	26.73	24.76	39.22	83.59	15.9	14.85
Total Liabilities	1,195	1,068	1,157	1,165	772.82	755.6
Common Stock	111.05	111.05	111.05	111.05	94.58	94.58
Additional Paid-In Capital	532.87	532.87	532.87	532.87	263.88	263.88
Retained Earnings	149.89	154.46	143.56	79.83	-16.58	-34.57
Comprehensive Income & Other	2.9	25.15	17.62	-100.91	-24.59	22.56
Total Common Equity	796.71	823.53	805.1	622.84	317.29	346.43
Minority Interest	13.8	53.83	14.15	8.71	10.29	13.79
Shareholders' Equity	810.51	877.36	819.25	631.55	327.58	360.22
Total Liabilities & Equity	2,005	1,946	1,977	1,796	1,100	1,116
Total Debt	753.6	710.77	710.77	694.73	551.8	545.59
Net Cash (Debt)	-645.67	-604.08	-549.02	-470.64	-397.25	-420.13
Net Cash Per Share	-16.14	-15.10	-13.73	-12.62	-11.66	-12.33
Filing Date Shares Outstanding	40	40	40	40	34.07	34.07
Total Common Shares Outstanding	40	40	40	40	34.07	34.07
Working Capital	-21.98	84.53	87.66	117.97	124.06	138.5
Book Value Per Share	19.92	20.59	20.13	15.57	9.31	10.17
Tangible Book Value	52.13	92.49	116.45	-50	-100.94	-71.84
Tangible Book Value Per Share	1.30	2.31	2.91	-1.25	-2.96	-2.11
Land	-	44.55	45.07	43.41	38.79	39.01
Buildings	-	212.89	175.46	162.47	136.01	123.71
Machinery	-	900.5	757.02	598.72	461.39	451.49
Construction In Progress	-	47.16	147.98	72.54	34.99	44.26

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