Ludan Engineering Co. Ltd (TLV:LUDN)

Ludan Engineering Co. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	20.17	21.64	34.67	36.46	45.72	32.36
Cash & Short-Term Investments	20.17	21.64	34.67	36.46	45.72	32.36
Cash Growth	-10.89%	-37.58%	-4.91%	-20.24%	41.27%	-12.41%
Accounts Receivable	109.36	115.61	219.2	206.72	180.17	161.59
Other Receivables	13.42	11.2	26.68	2.18	1.08	1.86
Receivables	122.78	126.81	245.87	209.05	181.39	163.61
Inventory	-	-	29.63	28.1	22.96	27.03
Prepaid Expenses	-	-	-	19.95	13.39	12.9
Other Current Assets	1.63	2.18	2.88	8.45	6.99	5.15
Total Current Assets	144.58	150.63	313.05	302.01	270.45	241.05
Property, Plant & Equipment	48.55	55.4	115.25	75.26	76.59	78.24
Long-Term Investments	0.13	0.13	0.26	-	-	-
Goodwill	-	17.29	30.5	26.74	16.4	15.18
Other Intangible Assets	21.71	5.59	16.9	19.32	16.76	14.07
Long-Term Deferred Tax Assets	3.42	2.77	6.34	5.69	7.3	8.83
Other Long-Term Assets	6.45	6.71	4.88	4.41	1.78	0.42
Total Assets	252.66	266.39	487.36	433.65	389.57	358.12

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	18.98	20.88	49.59	53.12	58.6	66.02
Accrued Expenses	-	45.84	62.19	58.03	53.29	47.29
Short-Term Debt	29.76	16.45	34.15	18.48	14.88	23.72
Current Portion of Long-Term Debt	-	3.46	3.12	3.47	2.18	2.78
Current Portion of Leases	12.61	13.93	22.9	14.58	16.92	16.84
Current Income Taxes Payable	0.9	1.36	3.39	2.06	2.39	1.75
Current Unearned Revenue	-	18.41	40.32	38.01	26.17	33.85
Other Current Liabilities	69.65	20.27	17.25	24.01	16.69	12.03
Total Current Liabilities	131.88	140.58	232.91	211.77	191.12	204.27
Long-Term Debt	11.75	7.25	7.83	9.75	5.27	7.17
Long-Term Leases	26.41	31.58	77.18	48.12	46.56	49.23
Pension & Post-Retirement Benefits	0.82	0.81	11.94	13.05	13.41	14.98
Long-Term Deferred Tax Liabilities	1.15	1.49	1.96	2.11	1.57	0.4
Other Long-Term Liabilities	0.37	0.36	12.53	6.54	-	-
Total Liabilities	172.38	182.07	344.34	291.33	257.92	276.05

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	57.83	58.03	87.48	87.67	80.7	59.06
Comprehensive Income & Other	-21.19	-17.51	-0.53	-0.32	-4.09	-19.69
Total Common Equity	78.01	81.89	128.33	128.72	117.99	80.75
Minority Interest	2.27	2.43	14.69	13.6	13.67	1.33
Shareholders' Equity	80.29	84.32	143.01	142.32	131.66	82.07
Total Liabilities & Equity	252.66	266.39	487.36	433.65	389.57	358.12

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	80.52	72.66	145.18	94.41	85.8	99.73
Net Cash (Debt)	-60.34	-51.02	-110.51	-57.95	-40.08	-67.37
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-5.25	-4.43	-9.59	-5.03	-3.48	-5.85
Filing Date Shares Outstanding	11.4	11.52	11.52	11.52	11.52	11.52
Total Common Shares Outstanding	11.4	11.52	11.52	11.52	11.52	11.52
Working Capital	12.7	10.05	80.14	90.24	79.34	36.78
Book Value Per Share	6.84	7.11	11.13	11.17	10.24	7.01
Tangible Book Value	56.31	59.01	80.92	82.66	84.82	51.5
Tangible Book Value Per Share	4.94	5.12	7.02	7.17	7.36	4.47
Land	-	6.07	6.07	6.07	6.07	6.06
Machinery	-	40.61	53.02	43.99	38.78	32.81
Leasehold Improvements	-	10.92	18.89	14.03	12.4	13.22

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

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