Elspec Engineering Ltd (TLV:ELSPC)

Elspec Engineering Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	11.28	7.42	10.53	11.78	14.61
Short-Term Investments	6.11	11.72	12.55	18.19	17.07
Cash & Short-Term Investments	17.4	19.14	23.07	29.97	31.68
Cash Growth	-9.13%	-17.03%	-23.01%	-5.39%	14.01%
Accounts Receivable	17.81	16.71	12.88	11.3	9
Other Receivables	1.97	0.74	0.43	0.77	0.71
Receivables	19.78	17.45	13.32	12.07	9.71
Inventory	41.69	36.11	29.87	24.77	20.15
Prepaid Expenses	-	0.51	0.57	0.76	0.61
Other Current Assets	-	0.73	0.67	0.39	0.57
Total Current Assets	78.86	73.95	67.51	67.96	62.71
Property, Plant & Equipment	19.1	12.41	11.35	9.28	8.56
Long-Term Investments	1.18	0.86	0.84	0.72	0.89
Other Intangible Assets	11.63	1.42	1	0.07	-
Long-Term Deferred Tax Assets	2.2	1.5	1.4	1.4	1.4
Long-Term Deferred Charges	-	10.21	10.1	9.9	10.38
Other Long-Term Assets	0.71	0.35	0.57	0.25	0.26
Total Assets	113.68	100.7	92.75	89.58	84.2
Accounts Payable	6.35	6.18	4.74	7.1	4.27
Accrued Expenses	0.94	6.58	5.6	5.09	4.72
Short-Term Debt	-	-	0.11	0.41	0.04
Current Portion of Long-Term Debt	0.32	1.34	2.08	2.2	2.2
Current Portion of Leases	1.78	0.83	0.7	0.43	0.41
Current Income Taxes Payable	-	-	-	0.01	0.04
Current Unearned Revenue	-	0.44	0.25	0.14	0.72
Other Current Liabilities	12.62	4.86	7.79	3.11	2.27
Total Current Liabilities	21.99	20.23	21.25	18.47	14.66
Long-Term Debt	1.08	1.48	2.7	2.91	5.11
Long-Term Leases	5.36	0.75	1.35	1.23	1.32
Long-Term Unearned Revenue	0.78	1.07	0.85	0.19	0.17
Total Liabilities	29.43	24.39	26.99	23.59	22.04
Common Stock	0.19	0.19	0.19	0.19	0.19
Additional Paid-In Capital	34.54	34.54	33.96	33.96	33.96
Retained Earnings	57.27	49.22	39.19	40.21	35.95
Treasury Stock	-5.98	-5.98	-5.98	-5.98	-5.98
Comprehensive Income & Other	-2.06	-1.95	-1.88	-2.67	-2.39
Total Common Equity	83.97	76.03	65.49	65.71	61.74
Minority Interest	0.28	0.28	0.28	0.28	0.42
Shareholders' Equity	84.25	76.31	65.77	65.99	62.16
Total Liabilities & Equity	113.68	100.7	92.75	89.58	84.2
Total Debt	8.54	4.39	6.94	7.17	9.08
Net Cash (Debt)	8.86	14.76	16.14	22.8	22.6
Net Cash Growth	-39.95%	-8.56%	-29.23%	0.89%	60.97%
Net Cash Per Share	0.45	0.76	0.83	1.17	1.16
Filing Date Shares Outstanding	19.73	19.42	19.42	19.42	19.35
Total Common Shares Outstanding	19.73	19.42	19.42	19.42	19.35
Working Capital	56.87	53.72	46.25	49.49	48.05
Book Value Per Share	4.26	3.91	3.37	3.38	3.19
Tangible Book Value	72.33	74.61	64.49	65.64	61.74
Tangible Book Value Per Share	3.67	3.84	3.32	3.38	3.19
Land	-	8.31	7.52	7.5	7.25
Machinery	-	25.92	24.07	21.94	20.77
Leasehold Improvements	-	3.03	3.04	2.38	2.29

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