Befesa S.A. (VIE:BFSA)

Befesa Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	104.97	102.52	106.69	161.75	224.09	154.56
Cash & Short-Term Investments	104.97	102.52	106.69	161.75	224.09	154.56
Cash Growth	16.21%	-3.91%	-34.04%	-27.82%	44.99%	23.19%
Accounts Receivable	109.78	102.78	76.23	108.63	114.15	55.23
Other Receivables	33.23	21.92	40.07	39.78	23.31	28.44
Receivables	143.01	124.7	116.3	148.41	137.46	83.66
Inventory	101.23	100.33	101.09	102.54	67.48	39.35
Other Current Assets	8.31	3.67	17.49	8.02	8.74	0.06
Total Current Assets	357.52	331.23	341.56	420.73	437.77	277.64
Property, Plant & Equipment	752.73	774.15	734.61	713.7	539.41	315.71
Long-Term Investments	-	11.26	20.85	31.17	10.08	0.12
Goodwill	634.93	645.14	629.64	587.85	573.15	335.56
Other Intangible Assets	107.45	101.82	101.39	100.8	99.68	82.67
Long-Term Deferred Tax Assets	92.58	102.18	96.71	103.65	125.46	81.37
Long-Term Deferred Charges	-	7.68	6.64	5.31	4.74	4.79
Other Long-Term Assets	21.85	3.67	13.55	12.84	1.2	0.67
Total Assets	1,967	1,978	1,946	1,977	1,796	1,100
Accounts Payable	171.52	166.15	167.18	197.14	148.85	94
Accrued Expenses	27.76	29.54	27.74	30.98	30.05	18.37
Current Portion of Long-Term Debt	24.99	25.42	28.8	23.04	17.79	13.63
Current Portion of Leases	10.81	11.49	9.28	10.3	7.61	3.12
Current Income Taxes Payable	-	11.97	4.64	5.27	8.33	5.33
Current Unearned Revenue	-	3.5	3.9	3.3	4	4.7
Other Current Liabilities	44.29	52.19	15.49	63.03	103.16	14.43
Total Current Liabilities	279.37	300.26	257.03	333.07	319.8	153.58
Long-Term Debt	662.24	664.09	655.61	663.45	653.57	524.19
Long-Term Leases	19.67	20.48	17.08	13.99	15.76	10.86
Long-Term Deferred Tax Liabilities	109.01	110.3	113.85	107.63	91.95	68.29
Other Long-Term Liabilities	22.33	37.19	24.76	39.22	83.59	15.9
Total Liabilities	1,093	1,132	1,068	1,157	1,165	772.82
Common Stock	111.05	111.05	111.05	111.05	111.05	94.58
Additional Paid-In Capital	532.87	532.87	532.87	532.87	532.87	263.88
Retained Earnings	202.54	183.07	154.46	143.56	79.83	-16.58
Comprehensive Income & Other	11.95	3.23	25.15	17.62	-100.91	-24.59
Total Common Equity	858.4	830.22	823.53	805.1	622.84	317.29
Minority Interest	16.03	15.52	53.83	14.15	8.71	10.29
Shareholders' Equity	874.44	845.74	877.36	819.25	631.55	327.58
Total Liabilities & Equity	1,967	1,978	1,946	1,977	1,796	1,100
Total Debt	717.71	721.48	710.77	710.77	694.73	551.8
Net Cash (Debt)	-612.74	-618.96	-604.08	-549.02	-470.64	-397.25
Net Cash Per Share	-15.29	-15.47	-15.10	-13.73	-12.62	-11.66
Filing Date Shares Outstanding	39.62	40	40	40	40	34.07
Total Common Shares Outstanding	39.62	40	40	40	40	34.07
Working Capital	78.15	30.96	84.53	87.66	117.97	124.06
Book Value Per Share	21.67	20.76	20.59	20.13	15.57	9.31
Tangible Book Value	116.01	83.26	92.49	116.45	-50	-100.94
Tangible Book Value Per Share	2.93	2.08	2.31	2.91	-1.25	-2.96
Land	-	44.27	44.55	45.07	43.41	38.79
Buildings	-	222.74	212.89	175.46	162.47	136.01
Machinery	-	926.18	900.5	757.02	598.72	461.39
Construction In Progress	-	71.33	47.16	147.98	72.54	34.99

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