AudioCodes Ltd. (TLV:AUDC)

AudioCodes Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	62.62	58.75	30.55	24.54	79.42	40.93
Short-Term Investments	16.59	3.64	7.65	22.59	0.89	79.36
Cash & Short-Term Investments	79.21	62.39	38.2	47.12	80.31	120.29
Cash Growth	87.85%	63.33%	-18.94%	-41.33%	-33.23%	81.74%
Accounts Receivable	58.57	56.02	51.13	56.42	48.96	34.52
Other Receivables	17.46	12.32	8.84	9.18	7.75	6.48
Receivables	76.02	68.34	59.96	65.6	56.71	41
Inventory	26.39	31.46	43.96	36.38	23.99	29.19
Restricted Cash	-	-	-	-	5.1	5.1
Other Current Assets	-	0.69	0.54	0.83	1.45	8.06
Total Current Assets	181.63	162.88	142.66	149.93	167.55	203.64
Property, Plant & Equipment	59.58	59.86	47.61	17.48	20.85	30.02
Long-Term Investments	16.07	31.53	68.46	77.19	89.4	54.99
Goodwill	-	37.56	37.56	37.56	37.56	36.22
Other Intangible Assets	37.78	0.49	1.02	1.57	2.37	0.57
Long-Term Accounts Receivable	16.34	15.75	16.8	13.1	-	-
Long-Term Deferred Tax Assets	9.34	9.84	6.21	9.07	8.91	12.08
Other Long-Term Assets	19.11	18	17.2	17.93	22.72	20.6
Total Assets	339.83	335.9	337.52	323.83	349.36	358.12
Accounts Payable	7.54	7.54	7.56	11.34	7.86	6.98
Accrued Expenses	-	24.14	27.33	30.32	34.57	25.56
Current Portion of Long-Term Debt	-	-	-	-	-	1.2
Current Portion of Leases	6.19	5.95	7.88	8.17	8.14	9.18
Current Unearned Revenue	43.48	38.44	38.82	36.63	41.59	37.18
Other Current Liabilities	26.74	1.69	2.62	8	3.78	14.66
Total Current Liabilities	83.95	77.76	84.2	94.46	95.94	94.76
Long-Term Leases	31.06	30.51	31.4	5.55	11.39	19.44
Long-Term Unearned Revenue	19.19	19.06	16.91	15.95	13.64	12.24
Other Long-Term Liabilities	17.56	16.76	16.89	18.11	22.9	21.83
Total Liabilities	151.76	144.09	149.41	134.07	143.87	148.27
Common Stock	188.08	0.11	0.11	0.11	0.11	0.11
Additional Paid-In Capital	-	415.72	407.12	394.94	378.77	362.16
Retained Earnings	-	25.2	20.79	23.41	6.49	-16.39
Treasury Stock	-	-250.33	-236	-217.74	-179.65	-137.79
Comprehensive Income & Other	-	1.11	-3.91	-10.95	-0.22	1.77
Shareholders' Equity	188.08	191.81	188.11	189.76	205.5	209.86
Total Liabilities & Equity	339.83	335.9	337.52	323.83	349.36	358.12
Total Debt	37.25	36.46	39.28	13.72	19.53	29.81
Net Cash (Debt)	54.69	54.44	64.65	109.35	150.09	145.37
Net Cash Growth	0.98%	-15.79%	-40.88%	-27.14%	3.25%	371.37%
Net Cash Per Share	1.82	1.78	2.05	3.36	4.43	4.42
Filing Date Shares Outstanding	28.88	29.47	30.32	31.8	31.9	32.77
Total Common Shares Outstanding	28.88	29.68	30.51	31.69	32.5	33.02
Working Capital	97.68	85.12	58.46	55.47	71.61	108.88
Book Value Per Share	6.51	6.46	6.17	5.99	6.32	6.36
Tangible Book Value	150.29	153.77	149.53	150.63	165.57	173.06
Tangible Book Value Per Share	5.20	5.18	4.90	4.75	5.09	5.24
Machinery	-	20.01	22.67	38.7	37.14	35.62
Leasehold Improvements	-	22.04	8.75	3.38	3.18	3.21

Source: S&P Global Market Intelligence. Standard template. Financial Sources.