Action S.A. (WSE: ACT)

Action Balance Sheet

Financials in millions PLN. 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	29.29	75.46	55.9	52.58	104.61	75.67
Short-Term Investments	6.73	-	-	-	-	-
Cash & Short-Term Investments	36.02	75.46	55.9	52.58	104.61	75.67
Cash Growth	-39.63%	34.99%	6.32%	-49.74%	38.25%	-19.16%
Accounts Receivable	151.8	132.6	142.27	153.59	156.03	148.36
Other Receivables	-	24.13	36.8	28.21	15.26	6.26
Receivables	151.8	156.74	179.08	181.81	171.29	154.62
Inventory	320.8	301.61	263.91	250.01	190.92	156.23
Prepaid Expenses	-	-	-	-	4.16	-
Other Current Assets	10.35	12.15	0.08	0.44	0.37	-
Total Current Assets	518.97	545.96	498.97	484.84	471.35	386.52
Property, Plant & Equipment	129.57	132.82	138.24	139.09	139.51	149.77
Long-Term Investments	0.01	0.18	0.84	-	-	-
Goodwill	4.2	2.42	0.7	-	-	-
Other Intangible Assets	8.45	6.55	5.63	5.81	6.17	6.57
Long-Term Accounts Receivable	0	0	-	-	-	-
Long-Term Deferred Tax Assets	-	-	-	2.38	10.05	-
Long-Term Deferred Charges	-	-	-	-	0	0.01
Other Long-Term Assets	-	-	3.64	3.59	3.55	3.55
Total Assets	661.2	687.93	648.02	635.71	630.62	546.41
Accounts Payable	197.88	150.5	110.7	140.09	174	227.7
Accrued Expenses	1.42	9.13	9.78	1.88	47.41	83.55
Short-Term Debt	-	1.05	-	-	-	8.26
Current Portion of Long-Term Debt	1.87	0.77	1	1.03	1.02	104.2
Current Portion of Leases	1.6	0.85	0.84	0.48	0.15	0.51
Current Income Taxes Payable	4.95	3.46	-	1.87	4.6	-
Current Unearned Revenue	-	4.93	-	-	-	-
Other Current Liabilities	-	4.37	3.94	-	2.8	20.51
Total Current Liabilities	207.73	175.07	126.25	145.34	229.99	444.73
Long-Term Debt	0.21	0.29	-	-	-	-
Long-Term Leases	0.6	1.07	1.79	1.07	0.07	0.07
Long-Term Deferred Tax Liabilities	4.18	5.66	4.09	-	-	-
Other Long-Term Liabilities	47.24	57.63	73.21	88.25	100.26	-
Total Liabilities	259.95	239.72	205.34	234.66	330.32	444.8
Common Stock	1.65	1.87	2	2	2	1.7
Additional Paid-In Capital	77.21	77.21	77.21	77.21	77.27	62.23
Retained Earnings	356.67	387.21	371.87	323.93	223.24	47.11
Treasury Stock	-37.03	-20.37	-7.98	-	-	-
Comprehensive Income & Other	1.63	1.96	-	-0.99	-0.9	-0.07
Total Common Equity	400.13	447.88	443.1	402.15	301.62	110.97
Minority Interest	1.12	0.33	-0.42	-1.1	-1.31	-9.36
Shareholders' Equity	401.25	448.21	442.68	401.05	300.3	101.61
Total Liabilities & Equity	661.2	687.93	648.02	635.71	630.62	546.41
Total Debt	4.28	4.03	3.63	2.57	1.24	113.04
Net Cash (Debt)	31.74	71.43	52.28	50	103.37	-37.38
Net Cash Growth	-43.92%	36.64%	4.55%	-51.63%	-	-
Net Cash Per Share	1.67	3.65	2.61	2.50	6.05	-2.20
Filing Date Shares Outstanding	15.35	16.54	18.78	20.04	20.04	16.96
Total Common Shares Outstanding	15.35	17.66	18.78	20.04	20.04	16.96
Working Capital	311.24	370.89	372.71	339.5	241.36	-58.21
Book Value Per Share	26.07	25.37	23.59	20.07	15.05	6.54
Tangible Book Value	387.48	438.91	436.78	396.33	295.45	104.4
Tangible Book Value Per Share	25.25	24.86	23.26	19.78	14.75	6.16
Land	-	7.29	7.55	7.55	8.01	11.57
Buildings	-	161.57	157.08	156.24	156.15	156.15
Machinery	-	78.11	78.77	75.2	75.75	75.34
Construction In Progress	-	2.93	6.7	4.55	0.2	0.2

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