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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022	Jun 30, 2021	Dec 31, 2020
Cash & Equivalents	6,940	10,040	37.23	886.76	0.35	22.3
Short-Term Investments	35.27	611.08	15.55	-	-	-
Accounts Receivable	179.1	286.29	-	-	-	-
Other Receivables	-	1.32	651.12	-	-	-
Inventory	-	24.8	-	-	-	-
Other Current Assets	632.8	260.21	824.48	562.49	0.78	0.03
Total Current Assets	7,787	11,224	1,528	1,449	1.13	22.32
Property, Plant & Equipment	22,730	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	9.29	9.65	10.2	10.47	-	-
Long-Term Deferred Charges	-	75.06	-	-	-	-
Other Long-Term Assets	7,062	3,999	2,994	735.72	538.37	0.01
Total Assets	50,860	51,183	6,204	3,404	837.25	66.48
Accounts Payable	353.87	244.88	15.04	0.07	-	0.14
Accrued Expenses	82.87	188.91	2.84	12.24	6.65	0.09
Short-Term Debt	385.91	-	-	22.79	22.79	17.39
Current Portion of Long-Term Debt	347.54	366.85	-	-	-	-
Current Portion of Leases	13.26	8.96	4.54	4.54	14	4.31
Current Income Taxes Payable	-	21.71	-	-	-	-
Other Current Liabilities	33.05	635.57	70.11	0.7	0.08	0.35
Total Current Liabilities	1,216	1,467	92.53	40.33	43.52	22.28
Long-Term Debt	2,490	2,730	-	-	-	-
Long-Term Leases	370.28	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	96.34	98.63	-	-	-	-
Total Liabilities	8,259	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	5,415	5,546	-126.13	-85.72	-25.14	-21.03
Comprehensive Income & Other	8,957	24,688	-	-	-	-
Total Common Equity	39,173	39,385	5,813	3,074	517.3	1.22
Minority Interest	3,234	3,035	-	-	-	-
Shareholders' Equity	42,601	42,420	5,813	3,074	517.3	1.22
Total Liabilities & Equity	50,860	51,183	6,204	3,404	837.25	66.48
Total Debt	3,607	3,487	303.14	316.67	312.32	64.69
Net Cash (Debt)	3,369	7,165	-250.35	570.09	-311.97	-42.39
Net Cash Per Share	0.07	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	6,571	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	25,901	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	12,469	12,470	-	-	-	-
Buildings	1.54	1.54	-	-	-	-
Machinery	8,639	8,545	0.21	-	-	-
Construction In Progress	2,969	2,653	1,390	-	-	-

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