Libstar Holdings Limited (JSE: LBR)

Libstar Holdings 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	295.63	397.25	449.22	592.6	936.21	1,100
Short-Term Investments	-	-	-	-	37.96	31.59
Cash & Short-Term Investments	295.63	397.25	449.22	592.6	974.18	1,132
Cash Growth	-12.53%	-11.57%	-24.20%	-39.17%	-13.93%	12.58%
Accounts Receivable	1,954	1,898	1,792	1,519	1,630	1,605
Other Receivables	56.65	78.94	28.89	81.44	71.7	91.51
Receivables	2,010	1,977	1,821	1,601	1,701	1,697
Inventory	1,920	1,834	1,698	1,441	1,346	1,229
Prepaid Expenses	-	90.49	65.37	49.71	67.58	83.25
Other Current Assets	51.94	6.54	5.74	411.53	-	-
Total Current Assets	4,278	4,305	4,039	4,096	4,089	4,141
Property, Plant & Equipment	2,153	2,157	2,260	1,961	2,157	2,048
Long-Term Investments	-	-	-	-	11.4	5.82
Goodwill	2,054	2,054	2,097	2,275	2,337	2,535
Other Intangible Assets	1,264	1,316	1,514	1,645	1,938	2,092
Long-Term Deferred Tax Assets	4.83	7	6.93	1.57	1.51	5.07
Total Assets	9,758	9,843	9,922	9,987	10,535	10,827
Accounts Payable	1,585	1,288	1,267	1,143	1,085	1,091
Accrued Expenses	-	386.63	388.95	314.52	315.27	348.34
Short-Term Debt	200.1	200.01	200.05	-	0.19	245.64
Current Portion of Long-Term Debt	269.37	255.5	94.71	115.2	147.66	95.17
Current Portion of Leases	108.92	97.97	114.26	93.3	90.6	75.71
Current Income Taxes Payable	2.78	1.99	0.53	1.29	1.72	1.95
Current Unearned Revenue	-	5.6	1.5	1.23	-	-
Other Current Liabilities	-	16	27.11	267.54	80.55	44.34
Total Current Liabilities	2,166	2,252	2,094	1,936	1,721	1,902
Long-Term Debt	1,269	1,285	1,509	1,579	2,073	2,088
Long-Term Leases	527.95	492.37	580.41	566.47	692.37	677.67
Long-Term Deferred Tax Liabilities	498.17	508.87	516.5	536.92	659.19	707
Other Long-Term Liabilities	2.41	1.54	11.01	15.79	13.94	8.55
Total Liabilities	4,472	4,548	4,719	4,644	5,168	5,392
Common Stock	4,727	4,727	4,727	4,727	4,727	4,727
Retained Earnings	635.14	640.96	543.81	696.71	688.37	764.27
Comprehensive Income & Other	-75.89	-72.95	-68.06	-86.27	-58.05	-66.98
Total Common Equity	5,287	5,295	5,203	5,338	5,358	5,425
Minority Interest	-0.96	-0.85	-0.7	6.17	9.71	9.89
Shareholders' Equity	5,286	5,294	5,202	5,344	5,367	5,434
Total Liabilities & Equity	9,758	9,843	9,922	9,987	10,535	10,827
Total Debt	2,376	2,331	2,498	2,354	3,004	3,182
Net Cash (Debt)	-2,080	-1,934	-2,049	-1,762	-2,030	-2,050
Net Cash Per Share	-3.49	-3.25	-3.44	-2.95	-3.40	-3.43
Filing Date Shares Outstanding	595.81	595.81	595.81	595.81	595.81	595.81
Total Common Shares Outstanding	595.81	595.81	595.81	595.81	595.81	595.81
Working Capital	2,112	2,053	1,945	2,160	2,369	2,239
Book Value Per Share	8.87	8.89	8.73	8.96	8.99	9.10
Tangible Book Value	1,969	1,926	1,592	1,418	1,082	797.89
Tangible Book Value Per Share	3.30	3.23	2.67	2.38	1.82	1.34
Land	-	-	-	251.93	216.52	208.19
Machinery	-	-	-	2,091	2,128	1,822

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