Bet Shemesh Engines Holdings (1997) Ltd (TLV:BSEN)

TLV:BSEN 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	0.46	0.1	0.37	0.6	0.18	0.95
Cash & Short-Term Investments	0.46	0.1	0.37	0.6	0.18	0.95
Cash Growth	-25.33%	-72.43%	-37.92%	231.11%	-81.07%	46.99%
Accounts Receivable	62.4	45.15	38.98	21.33	23.08	19.59
Other Receivables	13.89	4.12	4.36	3.98	1.96	2.91
Receivables	76.29	49.26	43.34	25.31	25.04	22.5
Inventory	166.02	136.73	114.87	100.97	91.52	101.72
Prepaid Expenses	-	1.96	1.53	0.91	0.47	0.83
Other Current Assets	-	1.65	1.22	1.46	0.44	0.31
Total Current Assets	242.77	189.71	161.33	129.24	117.65	126.31
Property, Plant & Equipment	132.21	119.35	108.95	111.07	115.07	117.17
Other Intangible Assets	23.63	0.63	1.26	1.89	2.52	3.16
Long-Term Deferred Tax Assets	0.26	0.21	0.24	0.64	0.25	-
Long-Term Deferred Charges	15.63	15.33	15.59	14.97	12.34	9.88
Other Long-Term Assets	1.71	1.59	1.57	1.35	2.9	4.9
Total Assets	416.2	326.83	288.94	259.17	250.73	261.41
Accounts Payable	26.94	20.9	19.24	13.76	8.56	7.18
Accrued Expenses	14.12	24.2	18.23	11.25	12.33	15.79
Short-Term Debt	59.64	14.49	19.49	33.52	24.43	26.43
Current Portion of Long-Term Debt	7.47	7.47	10.41	10.59	11.01	11.84
Current Portion of Leases	-	0.46	0.41	0.49	0.52	0.42
Current Unearned Revenue	37.93	19.95	5.44	5.95	5.51	6.58
Other Current Liabilities	20.69	14.42	14.33	0.26	0.36	0.23
Total Current Liabilities	166.79	101.9	87.55	75.82	62.7	68.47
Long-Term Debt	10.19	14.27	23.52	33.76	45.29	47.46
Long-Term Leases	-	-	-	0.36	0.43	0.39
Long-Term Unearned Revenue	0.63	7.11	12.82	1.67	2.42	4.76
Long-Term Deferred Tax Liabilities	9.87	7.35	7.89	6.77	4.82	5.21
Other Long-Term Liabilities	10.88	-	-	-	0.01	0.13
Total Liabilities	201.65	133.5	134.62	121.27	118.89	129.43
Common Stock	-	2.56	2.52	2.51	2.51	2.51
Additional Paid-In Capital	59.21	55.71	54.08	53.98	53.98	53.98
Retained Earnings	149.53	131.51	94.53	79.49	74	75.46
Treasury Stock	-1.02	-1.02	-1.02	-1.02	-1.02	-1.02
Comprehensive Income & Other	6.76	4.51	4.16	2.91	2.34	1.03
Total Common Equity	214.48	193.27	154.27	137.88	131.82	131.96
Minority Interest	0.06	0.06	0.05	0.03	0.03	0.03
Shareholders' Equity	214.55	193.33	154.32	137.9	131.84	131.98
Total Liabilities & Equity	416.2	326.83	288.94	259.17	250.73	261.41
Total Debt	77.3	36.68	53.83	78.71	81.67	86.54
Net Cash (Debt)	-76.84	-36.58	-53.46	-78.12	-81.49	-85.59
Net Cash Per Share	-8.62	-4.15	-6.21	-9.18	-9.63	-10.10
Filing Date Shares Outstanding	8.71	8.66	8.49	8.47	8.47	8.47
Total Common Shares Outstanding	8.71	8.66	8.49	8.47	8.47	8.47
Working Capital	75.98	87.81	73.78	53.42	54.95	57.84
Book Value Per Share	24.63	22.33	18.16	16.29	15.57	15.59
Tangible Book Value	190.86	192.64	153.01	135.98	129.29	128.8
Tangible Book Value Per Share	21.92	22.26	18.02	16.06	15.27	15.21
Land	-	11.54	11.54	11.54	11.61	11.61
Buildings	-	60.05	57.41	56.53	56.18	55.81
Machinery	-	219.4	204.01	199.37	195.76	190.59

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.