Befesa S.A. (ETR:BFSA)

Befesa Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	125.6	142.6	102.52	106.69	161.75	224.09
Cash & Short-Term Investments	125.6	142.6	102.52	106.69	161.75	224.09
Cash Growth	40.13%	39.10%	-3.91%	-34.04%	-27.82%	44.99%
Accounts Receivable	122.9	81.46	102.78	76.23	108.63	114.15
Other Receivables	30.61	20.18	21.92	40.07	39.78	23.31
Receivables	153.51	101.65	124.7	116.3	148.41	137.46
Inventory	113.14	97.15	100.33	101.09	102.54	67.48
Other Current Assets	0.42	3.76	3.67	17.49	8.02	8.74
Total Current Assets	392.67	345.17	331.23	341.56	420.73	437.77
Property, Plant & Equipment	748.25	721.19	774.15	734.61	713.7	539.41
Long-Term Investments	-	5.83	11.26	20.85	31.17	10.08
Goodwill	623.1	615.14	645.14	629.64	587.85	573.15
Other Intangible Assets	106.12	99.04	101.82	101.39	100.8	99.68
Long-Term Deferred Tax Assets	100.29	76.08	102.18	96.71	103.65	125.46
Long-Term Deferred Charges	-	7.33	7.68	6.64	5.31	4.74
Other Long-Term Assets	15.11	3	3.67	13.55	12.84	1.2
Total Assets	1,986	1,874	1,978	1,946	1,977	1,796

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	148.47	145.6	166.15	167.18	197.14	148.85
Accrued Expenses	47.53	30.1	29.54	27.74	30.98	30.05
Current Portion of Long-Term Debt	15.09	20.79	25.42	28.8	23.04	17.79
Current Portion of Leases	10.39	11.27	11.49	9.28	10.3	7.61
Current Income Taxes Payable	-	12.47	11.97	4.64	5.27	8.33
Current Unearned Revenue	-	3.8	3.5	3.9	3.3	4
Other Current Liabilities	163.1	38.42	52.19	15.49	63.03	103.16
Total Current Liabilities	384.56	262.45	300.26	257.03	333.07	319.8
Long-Term Debt	640.43	640.96	664.09	655.61	663.45	653.57
Long-Term Leases	23.35	21.77	20.48	17.08	13.99	15.76
Long-Term Deferred Tax Liabilities	99.13	100.67	110.3	113.85	107.63	91.95
Other Long-Term Liabilities	117.47	29.77	37.19	24.76	39.22	83.59
Total Liabilities	1,265	1,056	1,132	1,068	1,157	1,165

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	111.05	111.05	111.05	111.05	111.05	111.05
Additional Paid-In Capital	532.87	532.87	532.87	532.87	532.87	532.87
Retained Earnings	269.25	239.42	183.07	154.46	143.56	79.83
Comprehensive Income & Other	-208.31	-80.78	3.23	25.15	17.62	-100.91
Total Common Equity	704.86	802.56	830.22	823.53	805.1	622.84
Minority Interest	15.74	15.74	15.52	53.83	14.15	8.71
Shareholders' Equity	720.6	818.3	845.74	877.36	819.25	631.55
Total Liabilities & Equity	1,986	1,874	1,978	1,946	1,977	1,796

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	689.25	694.78	721.48	710.77	710.77	694.73
Net Cash (Debt)	-563.65	-552.18	-618.96	-604.08	-549.02	-470.64
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-14.07	-13.80	-15.47	-15.10	-13.73	-12.62
Filing Date Shares Outstanding	40	40	40	40	40	40
Total Common Shares Outstanding	40	40	40	40	40	40
Working Capital	8.1	82.71	30.96	84.53	87.66	117.97
Book Value Per Share	17.62	20.06	20.76	20.59	20.13	15.57
Tangible Book Value	-24.37	88.39	83.26	92.49	116.45	-50
Tangible Book Value Per Share	-0.61	2.21	2.08	2.31	2.91	-1.25
Land	-	42.85	44.27	44.55	45.07	43.41
Buildings	-	222.37	222.74	212.89	175.46	162.47
Machinery	-	922.05	926.18	900.5	757.02	598.72
Construction In Progress	-	58.43	71.33	47.16	147.98	72.54

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

Data Sources Report a data error