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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.82	0.1	0.37	0.6	0.18	0.95
Cash & Short-Term Investments	2.82	0.1	0.37	0.6	0.18	0.95
Cash Growth	1468.89%	-72.43%	-37.92%	231.11%	-81.07%	46.99%
Accounts Receivable	66.54	45.15	38.98	21.33	23.08	19.59
Other Receivables	8.94	4.12	4.36	3.98	1.96	2.91
Receivables	75.48	49.26	43.34	25.31	25.04	22.5
Inventory	167.21	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	245.51	189.71	161.33	129.24	117.65	126.31
Property, Plant & Equipment	135.04	119.35	108.95	111.07	115.07	117.17
Other Intangible Assets	22.91	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	15.8	15.33	15.59	14.97	12.34	9.88
Other Long-Term Assets	1.1	1.59	1.57	1.35	2.9	4.9
Total Assets	420.62	326.83	288.94	259.17	250.73	261.41
Accounts Payable	29.7	20.9	19.24	13.76	8.56	7.18
Accrued Expenses	14.88	24.2	18.23	11.25	12.33	15.79
Short-Term Debt	52.35	14.49	19.49	33.52	24.43	26.43
Current Portion of Long-Term Debt	7.36	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	27.64	19.95	5.44	5.95	5.51	6.58
Other Current Liabilities	22.34	14.42	14.33	0.26	0.36	0.23
Total Current Liabilities	154.26	101.9	87.55	75.82	62.7	68.47
Long-Term Debt	12.53	14.27	23.52	33.76	45.29	47.46
Long-Term Leases	-	-	-	0.36	0.43	0.39
Long-Term Unearned Revenue	10.02	7.11	12.82	1.67	2.42	4.76
Pension & Post-Retirement Benefits	3.21	2.87	2.84	2.89	3.22	3.01
Long-Term Deferred Tax Liabilities	9.49	7.35	7.89	6.77	4.82	5.21
Other Long-Term Liabilities	6.84	-	-	-	0.01	0.13
Total Liabilities	196.34	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	59.46	55.71	54.08	53.98	53.98	53.98
Retained Earnings	159.59	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	6.18	4.51	4.16	2.91	2.34	1.03
Total Common Equity	224.21	193.27	154.27	137.88	131.82	131.96
Minority Interest	0.07	0.06	0.05	0.03	0.03	0.03
Shareholders' Equity	224.28	193.33	154.32	137.9	131.84	131.98
Total Liabilities & Equity	420.62	326.83	288.94	259.17	250.73	261.41
Total Debt	72.24	36.68	53.83	78.71	81.67	86.54
Net Cash (Debt)	-69.41	-36.58	-53.46	-78.12	-81.49	-85.59
Net Cash Per Share	-7.73	-4.15	-6.21	-9.18	-9.63	-10.10
Filing Date Shares Outstanding	8.75	8.66	8.49	8.47	8.47	8.47
Total Common Shares Outstanding	8.75	8.66	8.49	8.47	8.47	8.47
Working Capital	91.26	87.81	73.78	53.42	54.95	57.84
Book Value Per Share	25.63	22.33	18.16	16.29	15.57	15.59
Tangible Book Value	201.3	192.64	153.01	135.98	129.29	128.8
Tangible Book Value Per Share	23.01	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 Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.