Benefit Systems S.A. (WSE:BFT)

Benefit Systems Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	309.5	434	218.33	253.02	223.78
Short-Term Investments	0.04	0.05	0.03	0.16	0.1
Cash & Short-Term Investments	309.53	434.05	218.36	253.17	223.88
Cash Growth	-28.69%	98.78%	-13.75%	13.08%	210.20%
Accounts Receivable	220.87	208.78	200.32	149.45	98.38
Other Receivables	30.83	24.09	16.24	20.97	39.53
Receivables	255.78	235.96	220.79	171.79	146.31
Inventory	10	8.23	6.47	4.38	4.14
Prepaid Expenses	17.54	8.59	7.05	10.68	9.37
Other Current Assets	70.11	14.96	13.63	12.82	39.84
Total Current Assets	662.97	701.78	466.31	452.84	423.53
Property, Plant & Equipment	1,736	1,344	1,129	1,114	1,117
Long-Term Investments	64.67	3.19	2.53	5.46	4.51
Goodwill	749.31	573.27	460.62	446.4	363.33
Other Intangible Assets	64.2	49.78	83.14	62.02	36.02
Long-Term Accounts Receivable	0.06	-	-	-	0.47
Long-Term Deferred Tax Assets	26.23	21.84	27.92	30.31	27.65
Long-Term Deferred Charges	90.67	88.91	45.84	39.3	36.98
Other Long-Term Assets	14.81	11.3	9.51	10.21	8.38
Total Assets	3,420	2,800	2,234	2,181	2,044
Accounts Payable	177.66	152.37	112.25	100.75	105.09
Accrued Expenses	318.42	259.12	151.14	103.98	60.92
Short-Term Debt	0	0.08	0	0	0
Current Portion of Long-Term Debt	38.99	18.59	24.14	130.49	73.41
Current Portion of Leases	250.25	200.49	164.88	188.34	178.85
Current Income Taxes Payable	108.31	90.9	9.52	2.86	10.57
Current Unearned Revenue	24.15	27.9	26.58	20.71	24.06
Other Current Liabilities	97.46	62.8	123.14	137.18	98.97
Total Current Liabilities	1,015	812.25	611.65	684.3	551.87
Long-Term Debt	117.78	41.87	60.57	91.44	188.08
Long-Term Leases	1,043	861.99	789.72	748.5	752.85
Long-Term Unearned Revenue	-	-	-	0.11	0.01
Long-Term Deferred Tax Liabilities	1.01	1.82	3.21	3.06	2.15
Other Long-Term Liabilities	82.41	83.79	43.21	51.44	25.96
Total Liabilities	2,260	1,802	1,509	1,579	1,521
Common Stock	2.96	2.93	2.93	2.93	2.89
Additional Paid-In Capital	309.97	291.38	291.38	291.38	272.11
Retained Earnings	847.18	708.65	443.08	316.85	372.25
Treasury Stock	-	-	-	-	-118.16
Comprehensive Income & Other	-5.38	-6.2	-10.36	-7.42	-4.56
Total Common Equity	1,155	996.76	727.03	603.75	524.53
Minority Interest	5.24	1.57	-1.62	-2.07	-1.53
Shareholders' Equity	1,160	998.33	725.42	601.68	523
Total Liabilities & Equity	3,420	2,800	2,234	2,181	2,044
Total Debt	1,450	1,123	1,039	1,159	1,193
Net Cash (Debt)	-1,141	-688.96	-820.94	-905.6	-969.32
Net Cash Per Share	-382.82	-234.02	-279.85	-319.23	-352.95
Filing Date Shares Outstanding	3	2.96	2.93	2.93	2.78
Total Common Shares Outstanding	2.96	2.93	2.93	2.93	2.78
Working Capital	-352.27	-110.46	-145.34	-231.46	-128.34
Book Value Per Share	390.34	339.78	247.83	205.81	188.93
Tangible Book Value	341.22	373.71	183.27	95.33	125.18
Tangible Book Value Per Share	115.34	127.39	62.47	32.50	45.09
Land	0.72	0.72	0.72	0.72	0.72
Buildings	503.75	399.21	356.81	332.32	308.07
Machinery	129.6	74	64.67	58.27	52.16
Construction In Progress	62.52	24.52	22.9	36.17	17.52

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