Bell Food Group AG (SWX: BELL)

Bell Food Group AG Balance Sheet

Financials in millions CHF. 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	43.52	52.24	35.79	34.11	40.68	32.65
Cash & Short-Term Investments	43.52	52.24	35.79	34.11	40.68	32.65
Cash Growth	-12.49%	45.97%	4.94%	-16.15%	24.57%	0.16%
Accounts Receivable	188.54	159.98	193.04	174.52	145.08	138.5
Other Receivables	4.17	4.23	6.53	5.72	3.46	5.1
Receivables	192.7	164.21	199.57	180.24	148.54	143.6
Inventory	351.7	358.48	442.28	338.3	251.77	277.07
Prepaid Expenses	17.74	12.72	13.13	10.81	12.25	11.57
Total Current Assets	605.67	587.66	690.76	563.46	453.24	464.89
Property, Plant & Equipment	146.85	141.23	143.1	141.13	129.17	129.16
Long-Term Investments	7.64	1.27	1.97	1.71	2.33	0.36
Other Intangible Assets	56.11	51.96	47.8	39.61	32.26	31.46
Long-Term Deferred Tax Assets	18.77	18.31	20.12	20.91	21.24	22.74
Total Assets	835.04	807.24	910.09	772.78	641.31	652.73
Accounts Payable	60.96	54.48	80.35	77.2	49.87	55.83
Accrued Expenses	48.03	40	48.62	45.45	28.5	27.8
Short-Term Debt	85.05	22.44	25.01	29.76	25.72	29.26
Current Portion of Long-Term Debt	-	68.05	103.66	56.79	41.94	21.66
Current Income Taxes Payable	7.81	6.31	8.19	11.39	4.75	8.96
Other Current Liabilities	17.39	17.57	14.98	19.79	23.68	18.34
Total Current Liabilities	219.24	208.85	280.82	240.38	174.45	161.85
Long-Term Debt	197.85	202.79	226.1	164.78	128.68	169.45
Long-Term Deferred Tax Liabilities	12.87	13.13	12.66	10.69	9.03	9.24
Other Long-Term Liabilities	9.61	5.43	6.01	2.38	2.04	3.03
Total Liabilities	439.57	434.55	530.47	423.23	318.97	348.21
Common Stock	40	40	40	40	40	40
Retained Earnings	414.79	417.63	386.75	342.8	316.18	281.08
Treasury Stock	-1.74	-2.91	-3.84	-4.24	-3.17	-2.57
Comprensive Income & Other	-66.33	-89.2	-49.23	-33.3	-33.05	-16.98
Total Common Equity	386.73	365.51	373.68	345.26	319.96	301.52
Minority Interest	8.75	7.17	5.94	4.29	2.39	3
Shareholders' Equity	395.47	372.69	379.62	349.55	322.34	304.52
Total Liabilities & Equity	835.04	807.24	910.09	772.78	641.31	652.73
Total Debt	282.9	293.29	354.78	251.33	196.33	220.37
Net Cash (Debt)	-239.37	-241.04	-318.99	-217.22	-155.66	-187.72
Net Cash Per Share	-	-31.32	-41.45	-28.24	-20.27	-24.60
Filing Date Shares Outstanding	-	7.7	7.7	7.7	7.69	7.7
Total Common Shares Outstanding	-	7.7	7.7	7.7	7.69	7.7
Working Capital	386.43	378.81	409.94	323.08	278.79	303.05
Book Value Per Share	-	47.46	48.55	44.84	41.60	39.18
Tangible Book Value	330.62	313.55	325.88	305.64	287.7	270.07
Tangible Book Value Per Share	-	40.71	42.34	39.70	37.41	35.09
Land	-	158.36	155.95	154.66	129.55	131.11
Machinery	-	142.31	133.85	128.8	124.48	123.44
Construction In Progress	-	2.11	7.75	6.12	18.89	9.33

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