Ya'acobi Brothers Group (YSB) Ltd (TLV: YAAC)

YAAC 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	0.15	2.34	4.02	21.72	14.57	14.72
Trading Asset Securities	-	-	-	-	-	13.92
Cash & Short-Term Investments	1.21	2.34	4.02	21.72	14.57	28.64
Cash Growth	-49.16%	-41.92%	-81.48%	49.10%	-49.13%	-60.84%
Accounts Receivable	183.73	181.15	221.41	234.03	233.07	302.08
Other Receivables	16.98	3.42	6.39	7.59	6.1	1.38
Receivables	200.72	184.75	227.95	241.84	239.44	307.93
Inventory	14.84	14.55	13.98	12.56	8.7	10.89
Prepaid Expenses	-	2.59	3.47	3.28	1.41	1.78
Restricted Cash	-	-	-	-	6.49	-
Other Current Assets	-	7.07	14.15	9.28	12.79	11.13
Total Current Assets	216.76	211.3	263.57	288.68	283.41	360.36
Property, Plant & Equipment	28.82	27.88	13.62	17.78	28.82	98.97
Long-Term Investments	93.99	87.67	95.1	76.8	85.32	20.52
Goodwill	10.43	10.43	10.43	10.43	10.43	15.15
Other Intangible Assets	18.58	0.08	0.13	0.17	0.21	19.03
Long-Term Accounts Receivable	129.68	129.35	96.77	80.02	69.06	72.71
Long-Term Deferred Tax Assets	8.14	8.13	8.46	8.19	8.78	9.17
Long-Term Deferred Charges	-	14.89	8.17	2.55	2.75	2.28
Other Long-Term Assets	9.93	9.89	9.43	16.17	15.83	15.44
Total Assets	516.32	499.62	505.68	500.78	504.61	613.62
Accounts Payable	84.96	67.88	75.87	85.55	99.5	144.15
Accrued Expenses	-	40.45	39.15	50.69	65.65	107.36
Short-Term Debt	62.83	40.94	39.05	32.16	58.73	37.54
Current Portion of Long-Term Debt	-	7.21	11.87	4.56	15.17	21.44
Current Portion of Leases	7.43	4.46	2.61	6.91	6.56	9.21
Current Income Taxes Payable	-	3.73	4.19	0.66	3.15	3.9
Current Unearned Revenue	-	0.8	1.05	1.66	2.63	20.87
Other Current Liabilities	34.48	4.69	6.87	5.45	9.82	17.05
Total Current Liabilities	189.7	170.17	180.66	187.64	261.21	361.51
Long-Term Debt	92.52	91.59	89.96	92.29	34.46	71.05
Long-Term Leases	9.47	11.45	3.42	4.17	8.22	34.87
Long-Term Deferred Tax Liabilities	-	-	-	0.02	-	7.11
Other Long-Term Liabilities	4.67	5.77	6.33	13.34	3.26	3.26
Total Liabilities	300.44	282.98	284.48	302.44	312.24	483.85
Common Stock	1.8	1.8	1.8	1.8	1.52	1.33
Additional Paid-In Capital	141.98	141.98	141.98	141.98	130.21	123.9
Retained Earnings	70.67	71.44	75.97	53.47	59.53	3.32
Comprehensive Income & Other	4.7	4.69	4.71	4.33	4.26	4.26
Total Common Equity	219.15	219.9	224.46	201.57	195.51	132.81
Minority Interest	-3.26	-3.26	-3.26	-3.23	-3.15	-3.04
Shareholders' Equity	215.88	216.64	221.19	198.34	192.37	129.77
Total Liabilities & Equity	516.32	499.62	505.68	500.78	504.61	613.62
Total Debt	172.25	155.65	146.91	140.09	123.14	174.11
Net Cash (Debt)	-171.04	-153.32	-142.89	-118.37	-108.57	-145.47
Net Cash Per Share	-0.95	-0.85	-0.79	-0.75	-0.78	-1.09
Filing Date Shares Outstanding	180.1	180.1	180.1	180.1	152.2	133.19
Total Common Shares Outstanding	180.1	180.1	180.1	180.1	152.2	133.19
Working Capital	27.07	41.14	82.91	101.04	22.2	-1.16
Book Value Per Share	1.22	1.22	1.25	1.12	1.28	1.00
Tangible Book Value	190.14	209.39	213.9	190.98	184.88	98.63
Tangible Book Value Per Share	1.06	1.16	1.19	1.06	1.21	0.74
Buildings	-	3.98	3.98	4.32	10.86	37.39
Machinery	-	26.32	19.58	26.16	28.17	62.99
Construction In Progress	-	-	-	-	-	1.19
Leasehold Improvements	-	4.38	4.16	7.92	7.62	7.49

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