Bell Equipment Limited (JSE: BEL)

Bell Equipment Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	244.97	251.79	228.6	156.33	82.75	91.16
Cash & Short-Term Investments	244.97	251.79	228.6	156.33	82.75	91.16
Cash Growth	-0.42%	10.14%	46.23%	88.92%	-9.23%	-38.59%
Accounts Receivable	2,005	1,622	1,010	837.7	691.06	715.13
Other Receivables	28.66	410.81	303.89	215.73	245.18	253.73
Receivables	2,146	2,212	1,545	1,272	1,083	1,121
Inventory	5,882	5,963	4,925	3,655	3,595	4,125
Prepaid Expenses	-	55.1	39.72	33.6	22.77	29.55
Other Current Assets	135.54	27.73	18.15	14.55	10.23	6.76
Total Current Assets	8,409	8,509	6,757	5,131	4,794	5,374
Property, Plant & Equipment	1,391	1,421	1,312	1,170	1,223	1,084
Long-Term Investments	32.18	35.73	62.94	58.72	33.62	25.79
Other Intangible Assets	283.63	40.82	35.09	47.04	44.15	49.77
Long-Term Deferred Tax Assets	274.86	274.22	214.42	231.6	221.19	169.85
Long-Term Deferred Charges	-	238.61	225.13	235.2	233.64	244.96
Total Assets	10,397	10,535	8,651	6,924	6,640	7,028
Accounts Payable	1,684	1,620	1,288	952.19	708.06	755.39
Accrued Expenses	-	224.12	289.34	213.31	162.39	175.24
Short-Term Debt	904.68	992.02	531.36	473.33	481.39	666.12
Current Portion of Long-Term Debt	578.99	637.91	652.05	202.81	547.38	1,013
Current Portion of Leases	86.1	76.4	50.28	42.8	49.67	100.76
Current Income Taxes Payable	12.01	62.79	46.92	31.93	3.12	6.06
Current Unearned Revenue	281.41	281.45	319.89	243.83	209.56	159.91
Other Current Liabilities	321.4	323.89	237.43	220.65	215.27	169.97
Total Current Liabilities	3,869	4,219	3,415	2,381	2,377	3,047
Long-Term Debt	138.78	157.47	193.07	175.84	204.32	260.4
Long-Term Leases	410.07	433.45	388.94	266.73	282.54	110.14
Long-Term Unearned Revenue	216.87	226.53	116.16	98.36	125.83	113.33
Long-Term Deferred Tax Liabilities	87.81	81.57	70.63	73.09	62.68	81
Other Long-Term Liabilities	151.08	131.68	101.88	67.4	83.95	29.45
Total Liabilities	4,873	5,250	4,286	3,062	3,136	3,641
Common Stock	235.54	235.54	235.54	235.54	235.54	232.5
Retained Earnings	4,061	3,753	3,076	2,661	2,360	2,418
Comprehensive Income & Other	1,137	1,223	1,008	940.67	891.36	727.26
Total Common Equity	5,433	5,211	4,320	3,838	3,487	3,377
Minority Interest	90.82	73.54	44.87	24.06	16.57	9.43
Shareholders' Equity	5,524	5,285	4,365	3,862	3,504	3,387
Total Liabilities & Equity	10,397	10,535	8,651	6,924	6,640	7,028
Total Debt	2,119	2,297	1,816	1,162	1,565	2,151
Net Cash (Debt)	-1,874	-2,045	-1,587	-1,005	-1,483	-2,060
Net Cash Per Share	-19.59	-19.93	-12.42	-9.12	-15.50	-21.54
Filing Date Shares Outstanding	95.63	95.63	95.63	95.63	95.63	95.63
Total Common Shares Outstanding	95.63	95.63	95.63	95.63	95.63	95.63
Working Capital	4,541	4,291	3,342	2,750	2,417	2,327
Book Value Per Share	56.82	54.50	45.18	40.13	36.47	35.32
Tangible Book Value	5,150	5,171	4,285	3,791	3,443	3,328
Tangible Book Value Per Share	53.85	54.07	44.81	39.64	36.00	34.80
Land	-	758.21	679.19	649.55	642.94	620.56
Buildings	-	12.6	11.39	7.66	6.93	12.5
Machinery	-	981.55	933.49	978.46	930.75	795.97

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