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	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	109.47	75.46	55.9	52.58	104.61	75.67
Short-Term Investments	6.84	-	-	-	-	-
Cash & Short-Term Investments	116.31	75.46	55.9	52.58	104.61	75.67
Cash Growth	108.05%	34.99%	6.32%	-49.74%	38.25%	-19.16%
Accounts Receivable	124.35	132.6	142.27	153.59	156.03	148.36
Other Receivables	-	24.13	36.8	28.21	15.26	6.26
Receivables	124.35	156.74	179.08	181.81	171.29	154.62
Inventory	258.61	301.61	263.91	250.01	190.92	156.23
Prepaid Expenses	-	-	-	-	4.16	-
Other Current Assets	0.79	12.15	0.08	0.44	0.37	-
Total Current Assets	500.06	545.96	498.97	484.84	471.35	386.52
Property, Plant & Equipment	131.46	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	7.3	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	643.02	687.93	648.02	635.71	630.62	546.41
Accounts Payable	141.16	150.5	110.7	140.09	174	227.7
Accrued Expenses	1.36	9.13	9.78	1.88	47.41	83.55
Short-Term Debt	-	1.05	-	-	-	8.26
Current Portion of Long-Term Debt	1.41	0.77	1	1.03	1.02	104.2
Current Portion of Leases	0.82	0.85	0.84	0.48	0.15	0.51
Current Income Taxes Payable	9.24	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	153.99	175.07	126.25	145.34	229.99	444.73
Long-Term Debt	0.29	0.29	-	-	-	-
Long-Term Leases	0.89	1.07	1.79	1.07	0.07	0.07
Long-Term Deferred Tax Liabilities	3.17	5.66	4.09	-	-	-
Other Long-Term Liabilities	54.42	57.63	73.21	88.25	100.26	-
Total Liabilities	212.76	239.72	205.34	234.66	330.32	444.8
Common Stock	1.87	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	406.27	387.21	371.87	323.93	223.24	47.11
Treasury Stock	-57.7	-20.37	-7.98	-	-	-
Comprensive Income & Other	1.56	1.96	-	-0.99	-0.9	-0.07
Total Common Equity	429.21	447.88	443.1	402.15	301.62	110.97
Minority Interest	1.06	0.33	-0.42	-1.1	-1.31	-9.36
Shareholders' Equity	430.27	448.21	442.68	401.05	300.3	101.61
Total Liabilities & Equity	643.02	687.93	648.02	635.71	630.62	546.41
Total Debt	3.41	4.03	3.63	2.57	1.24	113.04
Net Cash (Debt)	112.89	71.43	52.28	50	103.37	-37.38
Net Cash Growth	115.95%	36.64%	4.55%	-51.63%	-	-
Net Cash Per Share	5.87	3.65	2.61	2.50	6.05	-2.20
Filing Date Shares Outstanding	18.74	16.54	18.78	20.04	20.04	16.96
Total Common Shares Outstanding	18.74	17.66	18.78	20.04	20.04	16.96
Working Capital	346.07	370.89	372.71	339.5	241.36	-58.21
Book Value Per Share	22.91	25.37	23.59	20.07	15.05	6.54
Tangible Book Value	417.71	438.91	436.78	396.33	295.45	104.4
Tangible Book Value Per Share	22.29	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.