LS Invest AG (HAM: IFA)

LS Invest AG 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	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	193.38	193.38	95.45	90.19	134.91	148.36
Cash & Short-Term Investments	193.38	193.38	95.45	90.19	134.91	148.36
Cash Growth	61.85%	102.60%	5.83%	-33.15%	-9.07%	100.41%
Accounts Receivable	20.66	20.66	8.47	8.24	3.29	6.43
Other Receivables	4.06	4.06	4.26	10.71	6.73	13.69
Receivables	36.11	36.11	28.09	33.7	24.11	33.58
Inventory	2.32	2.32	2.31	2	1.32	1.64
Prepaid Expenses	0.56	0.56	0.52	0.95	0.87	1.08
Other Current Assets	-	-	46.09	-	-	29.44
Total Current Assets	232.36	232.36	172.46	126.84	161.21	214.1
Property, Plant & Equipment	324.73	324.73	341.8	382.7	381.35	394.04
Long-Term Investments	48.06	48.06	45.32	39.2	38.96	41.29
Goodwill	3.23	3.23	3.33	3.15	2.93	3.18
Other Intangible Assets	0.02	0.02	0.01	0.03	0.05	0.08
Long-Term Deferred Tax Assets	4.55	4.55	6.26	7.91	8.1	10.24
Other Long-Term Assets	86.49	86.49	19.35	19	-	-
Total Assets	699.44	699.44	588.53	578.82	592.6	662.93
Accounts Payable	26.52	26.52	14.74	18.35	16.75	19.89
Accrued Expenses	14.55	14.55	6.66	8.9	5.24	3.51
Current Portion of Long-Term Debt	25.58	25.58	35.08	37.82	28.39	47.88
Current Income Taxes Payable	24.97	24.97	2.52	0.86	2.51	1.41
Current Unearned Revenue	4.55	4.55	3.44	3.66	2.14	3.57
Other Current Liabilities	1.8	1.8	3.88	1.3	1.06	10.12
Total Current Liabilities	97.98	97.98	66.32	70.88	56.1	86.38
Long-Term Debt	133.91	133.91	94.07	92.25	118.49	108.09
Other Long-Term Liabilities	0.15	0.15	0.15	0.15	0.16	0
Total Liabilities	232.04	232.04	160.54	163.29	174.75	194.48
Common Stock	128.3	128.3	128.3	128.3	128.3	128.39
Additional Paid-In Capital	173.83	173.83	173.83	173.83	173.83	173.83
Retained Earnings	131.29	131.29	86.41	90.12	113.63	135.63
Comprehensive Income & Other	18.12	18.12	25.14	9.28	-11.74	14.72
Total Common Equity	451.54	451.54	413.68	401.53	404.03	452.56
Minority Interest	15.86	15.86	14.3	14.01	13.81	15.89
Shareholders' Equity	467.4	467.4	427.98	415.54	417.84	468.45
Total Liabilities & Equity	699.44	699.44	588.53	578.82	592.6	662.93
Total Debt	159.49	159.49	129.15	130.07	146.88	155.97
Net Cash (Debt)	33.9	33.9	-33.7	-39.88	-11.98	-7.61
Net Cash Per Share	0.69	0.69	-0.68	-0.81	-0.24	-0.15
Filing Date Shares Outstanding	49.35	49.35	49.35	49.35	49.35	49.35
Total Common Shares Outstanding	49.35	49.35	49.35	49.35	49.35	49.38
Working Capital	134.38	134.38	106.14	55.96	105.11	127.72
Book Value Per Share	9.15	9.15	8.38	8.14	8.19	9.17
Tangible Book Value	448.29	448.29	410.34	398.35	401.06	449.3
Tangible Book Value Per Share	9.08	9.08	8.32	8.07	8.13	9.10
Land	77.05	77.05	76.72	79.47	76.8	72.85
Machinery	99.2	99.2	78.55	110.69	103.94	100.7
Construction In Progress	19.26	19.26	12.63	12.14	10.38	7.19

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