Sapiens International Corporation N.V. (TLV:SPNS)

TLV:SPNS Balance Sheet

Financials in millions USD. 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	163.69	126.72	160.29	190.24	152.56
Short-Term Investments	52.5	75.4	20	20	30
Cash & Short-Term Investments	216.19	202.12	180.29	210.24	182.56
Cash Growth	6.96%	12.11%	-14.25%	15.16%	175.38%
Accounts Receivable	99.6	90.27	93.38	76.26	65.41
Other Receivables	19.35	22.51	11.53	13.65	19.39
Receivables	118.95	112.79	104.91	89.91	84.8
Other Current Assets	-	-	0.11	0.19	-
Total Current Assets	335.14	314.9	285.31	300.35	267.36
Property, Plant & Equipment	31.4	36.22	45.71	58.12	71.36
Goodwill	-	256.31	252.23	261.14	264.28
Other Intangible Assets	302.47	61.04	67.43	82.14	99.32
Long-Term Accounts Receivable	-	3.99	1.9	1.64	0.77
Long-Term Deferred Tax Assets	-	11.05	9.42	3.12	1.87
Other Long-Term Assets	22.69	6.11	6.35	8.48	9.2
Total Assets	691.71	689.62	668.34	714.99	714.16
Accounts Payable	8.41	6.29	9.42	5.01	5.39
Accrued Expenses	77.39	77.87	76.96	76.45	74.41
Current Portion of Long-Term Debt	19.8	19.8	19.8	19.8	19.8
Current Portion of Leases	6.44	6.62	9.06	10.83	9.92
Current Unearned Revenue	37.54	38.54	30.72	39.61	34.55
Other Current Liabilities	-	-	-	-	0.71
Total Current Liabilities	149.58	149.12	145.96	151.7	144.78
Long-Term Debt	19.79	39.54	59.28	78.99	98.68
Long-Term Leases	17.72	21.08	28.43	38.75	48.77
Long-Term Unearned Revenue	-	-	-	0.3	0.52
Long-Term Deferred Tax Liabilities	6.9	10.82	11.36	15.36	16.01
Other Long-Term Liabilities	18.09	19.11	20.38	21.08	21.19
Total Liabilities	212.08	239.68	265.4	306.17	329.95
Common Stock	479.63	0.76	0.76	0.76	0.75
Additional Paid-In Capital	-	353.32	344.73	340.84	334.69
Retained Earnings	-	119.88	85.58	71.56	44.64
Treasury Stock	-	-9.42	-9.42	-9.42	-9.42
Comprehensive Income & Other	-	-17.26	-21.14	2.82	11.03
Total Common Equity	479.63	447.27	400.5	406.55	381.69
Minority Interest	-	2.68	2.44	2.27	2.52
Shareholders' Equity	479.63	449.95	402.94	408.82	384.21
Total Liabilities & Equity	691.71	689.62	668.34	714.99	714.16
Total Debt	63.75	87.05	116.57	148.36	177.17
Net Cash (Debt)	152.44	115.07	63.72	61.88	5.39
Net Cash Growth	32.48%	80.59%	2.97%	1047.68%	-
Net Cash Per Share	2.71	2.07	1.15	1.11	0.10
Filing Date Shares Outstanding	55.89	55.74	55.16	55.08	54.68
Total Common Shares Outstanding	55.89	55.73	55.14	55.07	54.66
Working Capital	185.56	165.78	139.35	148.65	122.58
Book Value Per Share	8.58	8.03	7.26	7.38	6.98
Tangible Book Value	177.16	129.92	80.84	63.27	18.09
Tangible Book Value Per Share	3.17	2.33	1.47	1.15	0.33
Buildings	-	9.04	8.19	9.21	10.48
Machinery	-	41.73	48.36	54.5	53.86

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