Beta Systems Software AG (FRA: BSS)

Beta Systems Software AG Balance Sheet

Financials in millions EUR. Fiscal year is October - September.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Mar 31, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	10.52	1.46	16.66	30.35	13.58	13.53
Short-Term Investments	-	-	0.01	0.01	-	-
Cash & Short-Term Investments	10.52	1.46	16.67	30.36	13.58	13.53
Cash Growth	-64.39%	-91.27%	-45.09%	123.61%	0.34%	144.22%
Accounts Receivable	23.41	25.59	22.25	16.16	16.34	15.57
Other Receivables	1.64	1.07	46.24	29.31	35.37	26.47
Receivables	25.05	26.66	68.49	45.47	51.71	42.03
Inventory	-	-	0	0	0	-
Prepaid Expenses	-	1.33	1.9	1.41	1.37	1.46
Other Current Assets	4.13	17.08	0.89	1	0.8	1.05
Total Current Assets	39.7	46.52	87.96	78.24	67.47	58.08
Property, Plant & Equipment	6.78	8.49	10.55	10.65	13.47	3.1
Goodwill	23.17	3.33	11.24	11.32	11.59	11.56
Other Intangible Assets	15.17	4.21	9.22	10.32	11.98	13.26
Long-Term Deferred Tax Assets	0.01	0.15	0.46	0.14	0.18	0.1
Long-Term Deferred Charges	-	0.64	0.62	0.61	0.48	0.42
Other Long-Term Assets	1.06	0.46	0.66	0.54	0.77	0.53
Total Assets	85.88	63.8	120.71	111.83	105.94	87.04
Accounts Payable	1.9	2.19	1.74	1.87	1.4	2.31
Accrued Expenses	-	7.33	6.59	7.24	6.71	5.37
Short-Term Debt	-	2.95	-	-	-	-
Current Portion of Long-Term Debt	0.4	1.2	1.6	1.6	1.6	1.64
Current Portion of Leases	2.4	2.43	2.69	2.78	2.86	-
Current Income Taxes Payable	1.3	0.79	2.39	1.42	0.81	0.44
Current Unearned Revenue	21.86	9.39	10.63	10.74	9.6	10.18
Other Current Liabilities	7.25	4.39	1.28	1.24	1.82	2.67
Total Current Liabilities	35.12	30.67	26.91	26.89	24.79	22.59
Long-Term Debt	-	-	1.2	2.8	4.4	6
Long-Term Leases	1.98	3.33	5.44	5.9	7.24	-
Long-Term Deferred Tax Liabilities	7.56	6.61	7.89	4.7	4.1	2.43
Other Long-Term Liabilities	14.18	0.22	0.21	0.23	0.45	0.3
Total Liabilities	60.15	42.16	43.09	43.28	44.02	34.51
Common Stock	4.6	4.6	4.6	23.92	23.92	23.92
Retained Earnings	14.99	12.99	39.41	33.07	24.91	15.74
Treasury Stock	-	-	-	-1.72	-0.19	-
Comprehensive Income & Other	5.6	3.47	33.07	12.93	12.91	12.74
Total Common Equity	25.19	21.06	77.08	68.19	61.55	52.39
Minority Interest	0.55	0.58	0.53	0.37	0.37	0.14
Shareholders' Equity	25.74	21.64	77.62	68.56	61.92	52.53
Total Liabilities & Equity	85.88	63.8	120.71	111.83	105.94	87.04
Total Debt	4.78	9.92	10.93	13.07	16.09	7.64
Net Cash (Debt)	5.73	-8.46	5.74	17.29	-2.52	5.9
Net Cash Growth	-70.96%	-	-66.81%	-	-	6.42%
Net Cash Per Share	1.25	-1.84	1.23	3.64	-0.53	1.23
Filing Date Shares Outstanding	4.6	4.6	4.78	4.72	4.78	4.78
Total Common Shares Outstanding	4.6	4.6	4.78	4.72	4.78	4.78
Working Capital	4.57	15.85	61.05	51.35	42.68	35.48
Book Value Per Share	5.48	4.58	16.11	14.45	12.89	10.95
Tangible Book Value	-13.15	13.52	56.62	46.54	37.98	27.57
Tangible Book Value Per Share	-2.86	2.94	11.84	9.86	7.95	5.76
Land	-	0.51	0.48	0.35	1.74	1.4
Machinery	-	8.26	7.41	9.43	10.89	9.69

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