Lewinsky-Ofer Ltd. (TLV: LEOF)

Lewinsky-Ofer Balance Sheet

Financials in millions ILS. 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	5.27	9.84	28.48	64.34	10.29	11.67
Cash & Short-Term Investments	5.27	9.84	28.48	64.34	10.29	11.67
Cash Growth	-62.52%	-65.45%	-55.73%	525.29%	-11.83%	406.07%
Accounts Receivable	4.66	0.68	10.65	10	6.43	25.66
Other Receivables	5.52	1.15	3.31	5.78	0	0.45
Receivables	15.6	7.11	21.34	25.05	15.74	37.03
Inventory	41.59	43.51	16.91	38.3	70.71	85.61
Prepaid Expenses	-	0.1	0.1	0.16	0.07	2.31
Restricted Cash	4.19	6.17	8.55	17.24	18.45	46.09
Other Current Assets	0.18	6.41	7.56	10.94	9.18	3.94
Total Current Assets	66.83	73.15	82.95	156.03	124.44	186.64
Property, Plant & Equipment	0.28	0.45	1.06	1.77	1.68	1.87
Long-Term Investments	15.28	14.03	11.8	8.79	6.69	-
Long-Term Deferred Tax Assets	10.02	10.66	7.49	4.47	2.5	0.97
Other Long-Term Assets	112.27	104.65	97.85	64.17	39.46	33.08
Total Assets	213.69	211.95	209.3	243.67	174.78	227.71
Accounts Payable	2.2	0.47	1.27	4.22	3.83	7.45
Accrued Expenses	-	3.87	3.33	5.81	1.18	5.33
Short-Term Debt	22.05	20.45	1.35	1.59	18.35	37.68
Current Portion of Long-Term Debt	38.96	39.33	64	23.1	32.71	64.61
Current Portion of Leases	0.4	0.69	1.3	1.88	1.56	1.72
Current Unearned Revenue	1.38	1.56	0.28	11.31	10.54	11.52
Other Current Liabilities	20.54	19.91	3.01	14.17	35.33	50.44
Total Current Liabilities	85.52	86.28	74.54	62.07	103.49	178.75
Long-Term Debt	96.03	95	101.9	137.41	41.22	19.87
Other Long-Term Liabilities	0.02	0.02	0.08	0.06	0.06	0.05
Total Liabilities	181.56	181.29	176.52	199.53	144.76	198.67
Common Stock	72.28	72.28	60.94	60.55	39.18	34.28
Retained Earnings	-40.53	-41.97	-28.97	-17.25	-10.03	-4.75
Treasury Stock	-0.49	-0.49	-0.49	-0.49	-0.49	-0.49
Comprensive Income & Other	0.86	0.83	1.3	1.32	1.35	-
Shareholders' Equity	32.13	30.66	32.78	44.13	30.02	29.04
Total Liabilities & Equity	213.69	211.95	209.3	243.67	174.78	227.71
Total Debt	157.43	155.47	168.55	163.98	93.83	123.88
Net Cash (Debt)	-152.16	-145.63	-140.07	-99.64	-83.54	-112.21
Net Cash Per Share	-	-6.02	-6.06	-4.56	-3.99	-5.78
Filing Date Shares Outstanding	-	25.75	22.77	22.72	20.61	19.41
Total Common Shares Outstanding	-	25.75	22.77	22.72	20.61	19.41
Working Capital	-18.69	-13.12	8.41	93.96	20.95	7.89
Book Value Per Share	-	1.19	1.44	1.94	1.46	1.50
Tangible Book Value	32.13	30.66	32.78	44.13	30.02	29.04
Tangible Book Value Per Share	-	1.19	1.44	1.94	1.46	1.50
Machinery	-	0.81	1.04	0.85	0.83	0.81
Leasehold Improvements	-	0.38	0.38	0.38	0.38	0.38

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