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

BSEN Balance Sheet

Financials in millions USD. 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	0.61	0.37	0.6	0.18	0.95	0.65
Cash & Short-Term Investments	0.61	0.37	0.6	0.18	0.95	0.65
Cash Growth	191.43%	-37.92%	231.11%	-81.07%	46.99%	-97.34%
Accounts Receivable	40.07	38.98	21.33	23.08	19.59	43.33
Other Receivables	8.2	4.36	3.98	1.96	2.91	3.88
Receivables	48.28	43.34	25.31	25.04	22.5	47.21
Inventory	125.34	114.87	100.97	91.52	101.72	81.35
Prepaid Expenses	-	1.53	0.91	0.47	0.83	0.52
Other Current Assets	-	1.22	1.46	0.44	0.31	0.47
Total Current Assets	174.23	161.33	129.24	117.65	126.31	130.2
Property, Plant & Equipment	111.17	108.95	111.07	115.07	117.17	99.4
Other Intangible Assets	0.95	1.26	1.89	2.52	3.16	3.79
Long-Term Deferred Tax Assets	0.21	0.24	0.64	0.25	-	-
Long-Term Deferred Charges	15.12	15.59	14.97	12.34	9.88	6.31
Other Long-Term Assets	1.94	1.57	1.35	2.9	4.9	6.55
Total Assets	303.62	288.94	259.17	250.73	261.41	246.25
Accounts Payable	22.67	19.24	13.76	8.56	7.18	18.46
Accrued Expenses	11.7	18.23	11.25	12.33	15.79	16.73
Short-Term Debt	-	19.49	33.52	24.43	26.43	12.3
Current Portion of Long-Term Debt	20.8	10.41	10.59	11.01	11.84	4.91
Current Portion of Leases	-	0.41	0.49	0.52	0.42	0.48
Current Unearned Revenue	20.11	5.44	5.95	5.51	6.58	5.55
Other Current Liabilities	17.05	14.33	0.26	0.36	0.23	0.45
Total Current Liabilities	92.32	87.55	75.82	62.7	68.47	58.87
Long-Term Debt	18.06	23.29	33.76	45.29	47.46	42.66
Long-Term Leases	-	0.23	0.36	0.43	0.39	0.48
Long-Term Unearned Revenue	11.72	12.82	1.67	2.42	4.76	9.28
Long-Term Deferred Tax Liabilities	7.94	7.89	6.77	4.82	5.21	5.19
Other Long-Term Liabilities	-	-	-	0.01	0.13	0.04
Total Liabilities	132.86	134.62	121.27	118.89	129.43	119.27
Common Stock	2.55	2.52	2.51	2.51	2.51	2.51
Additional Paid-In Capital	55.43	54.08	53.98	53.98	53.98	53.98
Retained Earnings	110.56	94.53	79.49	74	75.46	70.56
Treasury Stock	-1.02	-1.02	-1.02	-1.02	-1.02	-1.02
Comprensive Income & Other	3.18	4.16	2.91	2.34	1.03	0.92
Total Common Equity	170.71	154.27	137.88	131.82	131.96	126.95
Minority Interest	0.05	0.05	0.03	0.03	0.03	0.03
Shareholders' Equity	170.76	154.32	137.9	131.84	131.98	126.98
Total Liabilities & Equity	303.62	288.94	259.17	250.73	261.41	246.25
Total Debt	38.86	53.83	78.71	81.67	86.54	60.82
Net Cash (Debt)	-38.25	-53.46	-78.12	-81.49	-85.59	-60.18
Net Cash Per Share	-4.38	-6.21	-9.18	-9.63	-10.10	-7.07
Filing Date Shares Outstanding	8.61	8.49	8.47	8.47	8.47	8.47
Total Common Shares Outstanding	8.61	8.49	8.47	8.47	8.47	8.47
Working Capital	81.91	73.78	53.42	54.95	57.84	71.33
Book Value Per Share	19.83	18.16	16.29	15.57	15.59	15.00
Tangible Book Value	169.76	153.01	135.98	129.29	128.8	123.16
Tangible Book Value Per Share	19.72	18.02	16.06	15.27	15.21	14.55
Land	-	11.54	11.54	11.61	11.61	11.61
Buildings	-	57.41	56.53	56.18	55.81	50.12
Machinery	-	204.01	199.37	195.76	190.59	171.96

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