Shapir Engineering and Industry Ltd (TLV: SPEN)

TLV: SPEN 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	690	820	765	789	633.16	280.15
Short-Term Investments	365	367	345	303	131.53	177.19
Cash & Short-Term Investments	1,055	1,187	1,110	1,092	764.69	457.34
Cash Growth	24.85%	6.94%	1.65%	42.80%	67.20%	-5.90%
Accounts Receivable	1,535	1,252	1,392	1,088	1,281	1,190
Other Receivables	562	168	117	110	71.39	76.72
Receivables	2,097	1,420	1,509	1,284	1,359	1,274
Inventory	459	380	390	187	442.5	641.25
Prepaid Expenses	-	146	80	61	42.94	37.12
Restricted Cash	143	148	168	222	188.51	180.37
Other Current Assets	38	183	191	173	335.64	296.8
Total Current Assets	3,792	3,464	3,448	3,019	3,133	2,887
Property, Plant & Equipment	1,301	1,292	1,270	1,036	774.68	732.34
Long-Term Investments	3,723	3,609	3,426	3,224	71.31	103.85
Goodwill	299	299	299	217	-	-
Other Intangible Assets	591	601	600	296	133.14	195.32
Long-Term Accounts Receivable	-	-	144	144	144.3	169.95
Long-Term Deferred Tax Assets	169	137	88	81	82.36	58.78
Other Long-Term Assets	5,262	5,219	4,926	3,329	3,300	2,977
Total Assets	15,331	14,860	14,328	11,427	7,712	7,207
Accounts Payable	675	536	725	467	443.57	374.31
Accrued Expenses	-	185	250	200	149.18	119.51
Short-Term Debt	551	770	609	493	821.35	634.82
Current Portion of Long-Term Debt	1,806	964	780	352	347.17	250.94
Current Portion of Leases	-	57	61	33	20.4	15.3
Current Income Taxes Payable	-	3	3	11	22.02	84.8
Current Unearned Revenue	684	673	677	612	61.45	24.7
Other Current Liabilities	502	462	194	217	183.86	231.27
Total Current Liabilities	4,218	3,650	3,299	2,385	2,049	1,736
Long-Term Debt	6,463	6,644	6,615	5,343	3,447	3,486
Long-Term Leases	263	258	261	156	61.28	69.89
Long-Term Deferred Tax Liabilities	316	319	301	268	-	-
Other Long-Term Liabilities	243	209	229	61	17.23	19.57
Total Liabilities	11,581	11,158	10,778	8,290	5,637	5,368
Additional Paid-In Capital	463	463	462	462	458.43	454.32
Retained Earnings	2,466	2,405	2,316	1,999	1,634	1,366
Treasury Stock	-2	-2	-2	-	-	-
Comprehensive Income & Other	108	120	87	26	-22.2	11.89
Total Common Equity	3,035	2,986	2,863	2,487	2,071	1,832
Minority Interest	715	716	687	650	4.83	6.47
Shareholders' Equity	3,750	3,702	3,550	3,137	2,075	1,839
Total Liabilities & Equity	15,331	14,860	14,328	11,427	7,712	7,207
Total Debt	9,083	8,693	8,326	6,377	4,697	4,457
Net Cash (Debt)	-8,028	-7,506	-7,216	-5,285	-3,933	-3,999
Net Cash Per Share	-21.96	-20.93	-19.99	-14.58	-10.88	-11.08
Filing Date Shares Outstanding	400	357.29	357.17	357.25	356.68	356.25
Total Common Shares Outstanding	400	357.29	357.17	357.18	356.35	355.29
Working Capital	-426	-186	149	634	1,084	1,152
Book Value Per Share	7.59	8.36	8.02	6.96	5.81	5.16
Tangible Book Value	2,145	2,086	1,964	1,974	1,938	1,637
Tangible Book Value Per Share	5.36	5.84	5.50	5.53	5.44	4.61
Land	-	672	387	349	280.01	225.89
Buildings	-	102	90	89	32.57	32.03
Machinery	-	1,196	1,162	1,063	929.95	914.34

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