VIA optronics AG (VIAOY)

VIA optronics AG Balance Sheet

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

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Jan 1, 2020
Cash & Equivalents	39.03	44.43	58	81.02	9.34
Cash & Short-Term Investments	39.03	44.43	58	81.02	9.34
Cash Growth	-12.16%	-23.41%	-28.41%	767.92%	-10.26%
Accounts Receivable	12.01	27.23	33.25	26.38	25.22
Other Receivables	0.64	2.59	1.92	1.06	0.08
Receivables	12.64	29.82	35.17	27.43	25.3
Inventory	19.2	21.99	35.85	17.26	14.49
Prepaid Expenses	-	1.86	2.16	2.22	-
Other Current Assets	11.93	11.31	2.67	0.45	3.26
Total Current Assets	82.8	109.41	133.85	128.38	52.39
Property, Plant & Equipment	15.42	23.04	21.53	16.84	18.58
Long-Term Investments	1.16	1.33	1.15	0.16	0.16
Goodwill	-	1.72	1.72	-	-
Other Intangible Assets	0.46	1.25	2.45	4.08	6.03
Long-Term Deferred Tax Assets	1.33	0.64	0.97	0.4	0.17
Other Long-Term Assets	0	-	-	-	-
Total Assets	101.16	137.38	161.67	149.85	77.32
Accounts Payable	20.17	27.27	33.45	30.61	24.15
Accrued Expenses	-	3.06	5	3.15	-
Short-Term Debt	-	30.47	36.05	20.37	-
Current Portion of Long-Term Debt	33.14	0.94	0.89	1.06	28.65
Current Portion of Leases	2.02	2.31	2.03	1.59	3.16
Current Income Taxes Payable	0.3	1.41	1.41	1.27	0.26
Current Unearned Revenue	-	1.79	1.02	0.19	-
Other Current Liabilities	14.81	8.1	8.28	4.31	11.92
Total Current Liabilities	70.44	75.36	88.12	62.55	68.13
Long-Term Debt	0.69	1.06	0.7	1.64	2.8
Long-Term Leases	6.1	5.59	7.95	7.62	8.82
Long-Term Deferred Tax Liabilities	0.26	0.06	0	-	0.15
Other Long-Term Liabilities	0.77	0.16	0.14	0.14	0.13
Total Liabilities	78.26	82.23	96.91	71.95	80.02
Common Stock	4.53	4.53	4.53	4.53	3
Retained Earnings	-70.1	-38.05	-27.55	-15.03	-10.11
Comprehensive Income & Other	87.98	88.56	87.25	88.13	4.13
Total Common Equity	22.41	55.04	64.24	77.63	-2.98
Minority Interest	0.49	0.12	0.52	0.28	0.28
Shareholders' Equity	22.9	55.16	64.75	77.91	-2.7
Total Liabilities & Equity	101.16	137.38	161.67	149.85	77.32
Total Debt	41.95	40.38	47.62	32.28	43.42
Net Cash (Debt)	-2.92	4.05	10.39	48.74	-34.08
Net Cash Growth	-	-61.01%	-78.69%	-	-
Net Cash Per Share	-0.13	0.18	0.46	2.87	-2.28
Filing Date Shares Outstanding	22.65	22.65	22.65	22.65	15
Total Common Shares Outstanding	22.65	22.65	22.65	22.65	15
Working Capital	12.36	34.05	45.73	65.83	-15.74
Book Value Per Share	0.99	2.43	2.84	3.43	-0.20
Tangible Book Value	21.95	52.07	60.07	73.55	-9.01
Tangible Book Value Per Share	0.97	2.30	2.65	3.25	-0.60
Buildings	-	16.6	15.65	12.55	11.93
Machinery	-	22.58	19.27	13.44	13.02
Construction In Progress	-	1.75	0.39	2.12	0.41

Updated Mar 28, 2023. Source: S&P Global Market Intelligence. Standard template. Financial Sources.