Bell Equipment Limited (JSE:BEL)

Bell Equipment Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	283.37	251.79	228.6	156.33	82.75
Cash & Short-Term Investments	283.37	251.79	228.6	156.33	82.75
Cash Growth	12.54%	10.14%	46.23%	88.92%	-9.23%
Accounts Receivable	1,340	1,622	1,010	837.7	691.06
Other Receivables	35.09	410.81	303.89	215.73	245.18
Receivables	1,561	2,212	1,545	1,272	1,083
Inventory	5,076	5,963	4,925	3,655	3,595
Prepaid Expenses	132.48	55.1	39.72	33.6	22.77
Other Current Assets	-	27.73	18.15	14.55	10.23
Total Current Assets	7,054	8,509	6,757	5,131	4,794
Property, Plant & Equipment	1,383	1,421	1,312	1,170	1,223
Long-Term Investments	23.94	35.73	62.94	58.72	33.62
Other Intangible Assets	320.94	40.82	35.09	47.04	44.15
Long-Term Deferred Tax Assets	283.12	274.22	214.42	231.6	221.19
Long-Term Deferred Charges	-	238.61	225.13	235.2	233.64
Total Assets	9,092	10,535	8,651	6,924	6,640
Accounts Payable	1,047	1,620	1,288	952.19	708.06
Accrued Expenses	-	224.12	289.34	213.31	162.39
Short-Term Debt	673.76	992.02	531.36	473.33	481.39
Current Portion of Long-Term Debt	-	637.91	652.05	202.81	547.38
Current Portion of Leases	93.43	76.4	50.28	42.8	49.67
Current Income Taxes Payable	53.12	62.79	46.92	31.93	3.12
Current Unearned Revenue	276.04	281.45	319.89	243.83	209.56
Other Current Liabilities	303.25	323.89	237.43	220.65	215.27
Total Current Liabilities	2,446	4,219	3,415	2,381	2,377
Long-Term Debt	151.44	157.47	193.07	175.84	204.32
Long-Term Leases	358.78	433.45	388.94	266.73	282.54
Long-Term Unearned Revenue	189.71	226.53	116.16	98.36	125.83
Long-Term Deferred Tax Liabilities	75.21	81.57	70.63	73.09	62.68
Other Long-Term Liabilities	193.89	131.68	101.88	67.4	83.95
Total Liabilities	3,415	5,250	4,286	3,062	3,136
Common Stock	235.54	235.54	235.54	235.54	235.54
Retained Earnings	4,192	3,753	3,076	2,661	2,360
Comprehensive Income & Other	1,146	1,223	1,008	940.67	891.36
Total Common Equity	5,574	5,211	4,320	3,838	3,487
Minority Interest	102.81	73.54	44.87	24.06	16.57
Shareholders' Equity	5,677	5,285	4,365	3,862	3,504
Total Liabilities & Equity	9,092	10,535	8,651	6,924	6,640
Total Debt	1,277	2,297	1,816	1,162	1,565
Net Cash (Debt)	-994.03	-2,045	-1,587	-1,005	-1,483
Net Cash Per Share	-9.34	-19.93	-12.42	-9.12	-15.50
Filing Date Shares Outstanding	95.45	95.63	95.63	95.63	95.63
Total Common Shares Outstanding	95.45	95.63	95.63	95.63	95.63
Working Capital	4,608	4,291	3,342	2,750	2,417
Book Value Per Share	58.40	54.50	45.18	40.13	36.47
Tangible Book Value	5,253	5,171	4,285	3,791	3,443
Tangible Book Value Per Share	55.04	54.07	44.81	39.64	36.00
Land	-	758.21	679.19	649.55	642.94
Buildings	-	12.6	11.39	7.66	6.93
Machinery	-	981.55	933.49	978.46	930.75

Source: S&P Global Market Intelligence. Standard template. Financial Sources.