SP New Energy Corporation (PSE: SPNEC)

SP New Energy Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022	Jun 30, 2021	Dec 31, 2020
Cash & Equivalents	8,024	10,040	37.23	886.76	0.35	22.3
Short-Term Investments	567.03	611.08	15.55	-	-	-
Accounts Receivable	340.77	286.29	-	-	-	-
Other Receivables	-	1.32	651.12	-	-	-
Inventory	24.72	24.8	-	-	-	-
Other Current Assets	223.54	260.21	824.48	562.49	0.78	0.03
Total Current Assets	9,180	11,224	1,528	1,449	1.13	22.32
Property, Plant & Equipment	22,614	22,603	1,671	1,208	297.75	44.15
Goodwill	9.95	9.95	-	-	-	-
Other Intangible Assets	13,262	13,262	-	-	-	-
Long-Term Deferred Tax Assets	9.65	9.65	10.2	10.47	-	-
Long-Term Deferred Charges	270.33	75.06	-	-	-	-
Other Long-Term Assets	5,878	3,999	2,994	735.72	538.37	0.01
Total Assets	51,224	51,183	6,204	3,404	837.25	66.48
Accounts Payable	326.44	244.88	15.04	0.07	-	0.14
Accrued Expenses	188.91	188.91	2.84	12.24	6.65	0.09
Short-Term Debt	476.72	-	-	22.79	22.79	17.39
Current Portion of Long-Term Debt	359.07	366.85	-	-	-	-
Current Portion of Leases	8.35	8.96	4.54	4.54	14	4.31
Current Income Taxes Payable	13.29	21.71	-	-	-	-
Other Current Liabilities	34.71	635.57	70.11	0.7	0.08	0.35
Total Current Liabilities	1,408	1,467	92.53	40.33	43.52	22.28
Long-Term Debt	2,556	2,730	-	-	-	-
Long-Term Leases	367.13	381.11	298.6	289.34	275.52	42.99
Long-Term Deferred Tax Liabilities	4,087	4,087	-	-	0.9	-
Other Long-Term Liabilities	97.18	98.63	-	-	-	-
Total Liabilities	8,515	8,763	391.13	329.67	319.95	65.27
Common Stock	5,007	3,437	1,000	812.44	542.44	1
Additional Paid-In Capital	19,794	5,714	4,939	2,347	-	21.25
Retained Earnings	5,667	5,546	-126.13	-85.72	-25.14	-21.03
Comprensive Income & Other	8,794	24,688	-	-	-	-
Total Common Equity	39,262	39,385	5,813	3,074	517.3	1.22
Minority Interest	3,253	3,035	-	-	-	-
Shareholders' Equity	42,710	42,420	5,813	3,074	517.3	1.22
Total Liabilities & Equity	51,224	51,183	6,204	3,404	837.25	66.48
Total Debt	3,768	3,487	303.14	316.67	312.32	64.69
Net Cash (Debt)	4,824	7,165	-250.35	570.09	-311.97	-42.39
Net Cash Per Share	0.11	0.30	-0.03	0.08	-0.68	-15.07
Filing Date Shares Outstanding	50,073	34,373	10,000	8,124	1,830	1
Total Common Shares Outstanding	50,073	34,373	10,000	8,124	1,830	1
Working Capital	7,773	9,757	1,436	1,409	-42.4	0.05
Book Value Per Share	0.78	1.15	0.58	0.38	0.28	1.22
Tangible Book Value	25,991	26,113	5,813	3,074	517.3	1.22
Tangible Book Value Per Share	0.52	0.76	0.58	0.38	0.28	1.22
Land	12,467	12,470	-	-	-	-
Buildings	1.54	1.54	-	-	-	-
Machinery	8,636	8,545	0.21	-	-	-
Construction In Progress	2,739	2,653	1,390	-	-	-

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