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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	134.49	142.6	102.52	106.69	161.75	224.09
Cash & Short-Term Investments	134.49	142.6	102.52	106.69	161.75	224.09
Cash Growth	39.36%	39.10%	-3.91%	-34.04%	-27.82%	44.99%
Accounts Receivable	117.75	81.46	102.78	76.23	108.63	114.15
Other Receivables	29.52	20.18	21.92	40.07	39.78	23.31
Receivables	147.27	101.65	124.7	116.3	148.41	137.46
Inventory	116.04	97.15	100.33	101.09	102.54	67.48
Other Current Assets	0.65	3.76	3.67	17.49	8.02	8.74
Total Current Assets	398.44	345.17	331.23	341.56	420.73	437.77
Property, Plant & Equipment	745.06	721.19	774.15	734.61	713.7	539.41
Long-Term Investments	4.92	5.83	11.26	20.85	31.17	10.08
Goodwill	622.29	615.14	645.14	629.64	587.85	573.15
Other Intangible Assets	106.37	99.04	101.82	101.39	100.8	99.68
Long-Term Deferred Tax Assets	91.66	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	2.95	3	3.67	13.55	12.84	1.2
Total Assets	1,973	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	161.15	145.6	166.15	167.18	197.14	148.85
Accrued Expenses	40.52	30.1	29.54	27.74	30.98	30.05
Current Portion of Long-Term Debt	13.31	20.79	25.42	28.8	23.04	17.79
Current Portion of Leases	10.75	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	156.28	38.42	52.19	15.49	63.03	103.16
Total Current Liabilities	382.02	262.45	300.26	257.03	333.07	319.8
Long-Term Debt	640.34	640.96	664.09	655.61	663.45	653.57
Long-Term Leases	25.27	21.77	20.48	17.08	13.99	15.76
Long-Term Deferred Tax Liabilities	97.86	100.67	110.3	113.85	107.63	91.95
Other Long-Term Liabilities	78.61	29.77	37.19	24.76	39.22	83.59
Total Liabilities	1,224	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	Jun 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	245.69	239.42	183.07	154.46	143.56	79.83
Comprehensive Income & Other	-158.71	-80.78	3.23	25.15	17.62	-100.91
Total Common Equity	730.9	802.56	830.22	823.53	805.1	622.84
Minority Interest	17.83	15.74	15.52	53.83	14.15	8.71
Shareholders' Equity	748.72	818.3	845.74	877.36	819.25	631.55
Total Liabilities & Equity	1,973	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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	689.68	694.78	721.48	710.77	710.77	694.73
Net Cash (Debt)	-555.19	-552.18	-618.96	-604.08	-549.02	-470.64
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-13.88	-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	16.43	82.71	30.96	84.53	87.66	117.97
Book Value Per Share	18.27	20.06	20.76	20.59	20.13	15.57
Tangible Book Value	2.24	88.39	83.26	92.49	116.45	-50
Tangible Book Value Per Share	0.06	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: Jun 30, 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:

Sep 4, 2026

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