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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	86.14	106.69	161.75	224.09	154.56	125.46
Cash & Short-Term Investments	86.14	106.69	161.75	224.09	154.56	125.46
Cash Growth	6.59%	-34.04%	-27.82%	44.99%	23.19%	-16.72%
Accounts Receivable	97.08	76.23	108.63	114.15	55.23	43.54
Other Receivables	36.15	40.07	39.78	23.31	28.44	32.3
Receivables	133.23	116.3	148.41	137.46	83.66	75.84
Inventory	97.48	101.09	102.54	67.48	39.35	51.75
Other Current Assets	0.43	17.49	8.02	8.74	0.06	24.75
Total Current Assets	317.27	341.56	420.73	437.77	277.64	277.8
Property, Plant & Equipment	748.48	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	626.47	629.64	587.85	573.15	335.56	335.56
Other Intangible Assets	106.64	101.39	100.8	99.68	82.67	82.71
Long-Term Deferred Tax Assets	102.97	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	18.99	13.53	12.84	1.2	0.67	15.86
Total Assets	1,921	1,946	1,977	1,796	1,100	1,116
Accounts Payable	158.35	167.18	197.14	148.85	94	86.18
Accrued Expenses	38.51	27.74	30.98	30.05	18.37	11.37
Current Portion of Long-Term Debt	44.44	28.8	23.04	17.79	13.63	8.62
Current Portion of Leases	10.34	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	65.26	15.49	63.03	103.16	14.43	11.75
Total Current Liabilities	316.9	257.03	333.07	319.8	153.58	139.3
Long-Term Debt	672.91	655.61	663.45	653.57	524.19	522.38
Long-Term Leases	20.53	17.08	13.99	15.76	10.86	11.01
Long-Term Deferred Tax Liabilities	106.26	113.85	107.63	91.95	68.29	68.05
Other Long-Term Liabilities	27.35	24.76	39.22	83.59	15.9	14.85
Total Liabilities	1,144	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	157.98	154.46	143.56	79.83	-16.58	-34.57
Comprehensive Income & Other	-38.56	25.15	17.62	-100.91	-24.59	22.56
Total Common Equity	763.34	823.53	805.1	622.84	317.29	346.43
Minority Interest	13.57	53.83	14.15	8.71	10.29	13.79
Shareholders' Equity	776.9	877.36	819.25	631.55	327.58	360.22
Total Liabilities & Equity	1,921	1,946	1,977	1,796	1,100	1,116
Total Debt	748.22	710.77	710.77	694.73	551.8	545.59
Net Cash (Debt)	-662.08	-604.08	-549.02	-470.64	-397.25	-420.13
Net Cash Per Share	-16.44	-15.10	-13.73	-12.62	-11.66	-12.33
Filing Date Shares Outstanding	41.25	40	40	40	34.07	34.07
Total Common Shares Outstanding	41.25	40	40	40	34.07	34.07
Working Capital	0.37	84.53	87.66	117.97	124.06	138.5
Book Value Per Share	18.51	20.59	20.13	15.57	9.31	10.17
Tangible Book Value	30.23	92.49	116.45	-50	-100.94	-71.84
Tangible Book Value Per Share	0.73	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.