Ludan Engineering Co. Ltd (TLV:LUDN)

Ludan Engineering Co. Balance Sheet

Financials in millions ILS. 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	25.36	34.67	36.46	45.72	32.36	36.94
Cash & Short-Term Investments	25.36	34.67	36.46	45.72	32.36	36.94
Cash Growth	-26.24%	-4.91%	-20.24%	41.27%	-12.41%	60.84%
Accounts Receivable	112.59	219.2	206.72	180.17	161.59	155.26
Other Receivables	11.28	2.37	2.18	1.08	1.86	3.03
Receivables	123.87	224.49	209.05	181.39	163.61	158.38
Inventory	-	29.63	28.1	22.96	27.03	17.31
Prepaid Expenses	-	19.84	19.95	13.39	12.9	8.51
Other Current Assets	2.42	4.42	8.45	6.99	5.15	6.62
Total Current Assets	151.65	313.05	302.01	270.45	241.05	227.75
Property, Plant & Equipment	56.35	115.25	75.26	76.59	78.24	81.63
Long-Term Investments	0.12	0.26	-	-	-	-
Goodwill	-	30.5	26.74	16.4	15.18	10.88
Other Intangible Assets	23.62	16.9	19.32	16.76	14.07	17.72
Long-Term Deferred Tax Assets	2.93	6.34	5.69	7.3	8.83	10.66
Other Long-Term Assets	4.83	4.88	4.41	1.78	0.42	0.43
Total Assets	269.2	487.36	433.65	389.57	358.12	349.71
Accounts Payable	22.9	49.59	53.12	58.6	66.02	45.33
Accrued Expenses	-	62.19	58.03	53.29	47.29	53.13
Short-Term Debt	20.05	34.15	18.48	14.88	23.72	27.75
Current Portion of Long-Term Debt	-	3.12	3.47	2.18	2.78	15.19
Current Portion of Leases	15.61	22.9	14.58	16.92	16.84	15.7
Current Income Taxes Payable	0.55	3.39	2.06	2.39	1.75	4.24
Current Unearned Revenue	-	40.32	38.01	26.17	33.85	17.98
Other Current Liabilities	88.56	17.25	24.01	16.69	12.03	27.38
Total Current Liabilities	147.66	232.91	211.77	191.12	204.27	206.68
Long-Term Debt	8.15	7.83	9.75	5.27	7.17	3.87
Long-Term Leases	30.3	77.18	48.12	46.56	49.23	53.2
Pension & Post-Retirement Benefits	1.56	11.94	13.05	13.41	14.98	14.52
Long-Term Deferred Tax Liabilities	1.28	1.96	2.11	1.57	0.4	0.56
Other Long-Term Liabilities	0.35	12.53	6.54	-	-	-
Total Liabilities	189.31	344.34	291.33	257.92	276.05	278.83
Common Stock	12.94	12.94	12.94	12.94	12.94	12.94
Additional Paid-In Capital	28.44	28.44	28.44	28.44	28.44	28.44
Retained Earnings	53.53	87.48	87.67	80.7	59.06	43.8
Comprehensive Income & Other	-17.43	-0.53	-0.32	-4.09	-19.69	-16.04
Total Common Equity	77.48	128.33	128.72	117.99	80.75	69.14
Minority Interest	2.41	14.69	13.6	13.67	1.33	1.75
Shareholders' Equity	79.89	143.01	142.32	131.66	82.07	70.89
Total Liabilities & Equity	269.2	487.36	433.65	389.57	358.12	349.71
Total Debt	74.11	145.18	94.41	85.8	99.73	115.69
Net Cash (Debt)	-48.75	-110.51	-57.95	-40.08	-67.37	-78.75
Net Cash Per Share	-0.92	-9.59	-5.03	-3.48	-5.85	-6.83
Filing Date Shares Outstanding	11.05	11.52	11.52	11.52	11.52	11.52
Total Common Shares Outstanding	11.05	11.52	11.52	11.52	11.52	11.52
Working Capital	3.99	80.14	90.24	79.34	36.78	21.08
Book Value Per Share	7.01	11.13	11.17	10.24	7.01	6.00
Tangible Book Value	53.87	80.92	82.66	84.82	51.5	40.53
Tangible Book Value Per Share	4.87	7.02	7.17	7.36	4.47	3.52
Land	-	6.07	6.07	6.07	6.06	6.06
Machinery	-	53.02	43.99	38.78	32.81	33.28
Leasehold Improvements	-	18.89	14.03	12.4	13.22	12.87

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