Arena Bilgisayar Sanayi ve Ticaret A.S. (IST: ARENA)

ARENA Balance Sheet

Financials in millions TRY. 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	392.09	1,080	1,195	494.69	226.58	136.73
Short-Term Investments	16.18	127.23	171.3	-	-	-
Cash & Short-Term Investments	408.28	1,207	1,366	494.69	226.58	136.73
Cash Growth	-60.77%	-11.68%	176.22%	118.33%	65.72%	173.72%
Accounts Receivable	6,399	5,969	3,704	2,240	948.6	722.22
Other Receivables	7.63	-	0.04	0.1	0.01	0.07
Receivables	6,407	5,969	3,704	2,240	948.62	722.29
Inventory	2,051	3,300	1,460	901.84	400.82	264.35
Prepaid Expenses	64.36	193.37	30.32	16.05	5.33	3.37
Other Current Assets	411.04	273.97	202.48	61.19	35.64	27.84
Total Current Assets	9,341	10,943	6,763	3,714	1,617	1,155
Property, Plant & Equipment	139.11	119.69	61.9	57.56	26.82	21.68
Goodwill	307.73	226.51	83.68	83.68	-	-
Other Intangible Assets	177.07	209.34	76.2	91	3.56	2.23
Long-Term Accounts Receivable	11.81	14.83	10.03	2.01	2.73	8.1
Long-Term Deferred Tax Assets	213.27	-	31.79	4.58	7.03	5.65
Other Long-Term Assets	105.28	54.57	28.77	15.53	9.34	-
Total Assets	10,296	11,568	7,055	3,968	1,666	1,192
Accounts Payable	4,292	5,521	3,312	1,817	569.76	506.92
Accrued Expenses	336.7	487.56	287.46	184.24	23.27	12.66
Short-Term Debt	2,995	2,896	1,558	851.85	385.46	149.73
Current Portion of Leases	35.56	22.94	8.82	10.12	2.8	3.72
Current Income Taxes Payable	4.66	12.24	39.93	1.8	13.32	1.28
Current Unearned Revenue	800.22	469.44	597.46	84.84	57.78	53.85
Other Current Liabilities	548.95	484.29	86.68	0.41	6.82	-
Total Current Liabilities	9,013	9,893	5,891	2,950	1,059	728.15
Long-Term Debt	31.31	62.47	117.72	166.83	-	-
Long-Term Leases	39.41	52.57	17.18	18.65	17.59	14.3
Long-Term Deferred Tax Liabilities	22.83	31.5	6.53	6.28	-	-
Total Liabilities	9,134	10,062	6,071	3,154	1,083	747.58
Common Stock	100	100	100	100	32	32
Additional Paid-In Capital	1.04	1.04	1.04	0.72	0.41	0.33
Retained Earnings	152.08	459.93	241.4	157.62	174.64	122.88
Comprehensive Income & Other	909.04	945.41	641.71	556.13	376.7	290.25
Total Common Equity	1,162	1,506	984.15	814.47	583.75	445.45
Minority Interest	-	-	-	-	-	-0.8
Shareholders' Equity	1,162	1,506	984.15	814.47	583.75	444.65
Total Liabilities & Equity	10,296	11,568	7,055	3,968	1,666	1,192
Total Debt	3,101	3,034	1,702	1,047	405.84	167.75
Net Cash (Debt)	-2,693	-1,827	-335.59	-552.76	-179.26	-31.02
Net Cash Per Share	-26.68	-18.27	-3.36	-5.53	-1.79	-0.31
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	328.6	1,050	872.04	763.36	557.78	426.42
Book Value Per Share	11.62	15.06	9.84	8.14	5.84	4.45
Tangible Book Value	677.36	1,071	824.26	639.79	580.19	443.22
Tangible Book Value Per Share	6.77	10.71	8.24	6.40	5.80	4.43
Buildings	-	-	-	-	-	0.24
Machinery	-	143.36	78.27	54.36	29.07	21.96
Leasehold Improvements	-	171.7	107.71	74.53	41.3	33.13

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