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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	117.59	75.46	55.9	52.58	104.61	75.67
Cash & Short-Term Investments	117.59	75.46	55.9	52.58	104.61	75.67
Cash Growth	-	34.99%	6.32%	-49.74%	38.25%	-19.16%
Accounts Receivable	133.04	132.6	142.27	153.59	156.03	148.36
Other Receivables	-	24.13	36.8	28.21	15.26	6.26
Receivables	133.04	156.74	179.08	181.81	171.29	154.62
Inventory	257.57	301.61	263.91	250.01	190.92	156.23
Prepaid Expenses	-	-	-	-	4.16	-
Other Current Assets	17.18	12.15	0.08	0.44	0.37	-
Total Current Assets	525.38	545.96	498.97	484.84	471.35	386.52
Property, Plant & Equipment	130.1	132.82	138.24	139.09	139.51	149.77
Long-Term Investments	-	0.18	0.84	-	-	-
Goodwill	4.2	2.42	0.7	-	-	-
Other Intangible Assets	7.62	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	667.3	687.93	648.02	635.71	630.62	546.41
Accounts Payable	170.91	150.5	110.7	140.09	174	227.7
Accrued Expenses	1.43	9.13	9.78	1.88	47.41	83.55
Short-Term Debt	-	1.05	-	-	-	8.26
Current Portion of Long-Term Debt	1.4	0.77	1	1.03	1.02	104.2
Current Portion of Leases	0.74	0.85	0.84	0.48	0.15	0.51
Current Income Taxes Payable	4.55	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	179.03	175.07	126.25	145.34	229.99	444.73
Long-Term Debt	0.28	0.29	-	-	-	-
Long-Term Leases	0.76	1.07	1.79	1.07	0.07	0.07
Long-Term Deferred Tax Liabilities	3.95	5.66	4.09	-	-	-
Other Long-Term Liabilities	51.18	57.63	73.21	88.25	100.26	-
Total Liabilities	235.19	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	350.45	387.21	371.87	323.93	223.24	47.11
Treasury Stock	-0.01	-20.37	-7.98	-	-	-
Comprehensive Income & Other	1.69	1.96	-	-0.99	-0.9	-0.07
Total Common Equity	430.99	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	432.11	448.21	442.68	401.05	300.3	101.61
Total Liabilities & Equity	667.3	687.93	648.02	635.71	630.62	546.41
Total Debt	3.17	4.03	3.63	2.57	1.24	113.04
Net Cash (Debt)	114.42	71.43	52.28	50	103.37	-37.38
Net Cash Growth	-	36.64%	4.55%	-51.63%	-	-
Net Cash Per Share	6.06	3.65	2.61	2.50	6.05	-2.20
Filing Date Shares Outstanding	15.44	16.54	18.78	20.04	20.04	16.96
Total Common Shares Outstanding	15.44	17.66	18.78	20.04	20.04	16.96
Working Capital	346.36	370.89	372.71	339.5	241.36	-58.21
Book Value Per Share	27.91	25.37	23.59	20.07	15.05	6.54
Tangible Book Value	419.18	438.91	436.78	396.33	295.45	104.4
Tangible Book Value Per Share	27.14	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.