Benefit Systems S.A. (WSE: BFT)

Benefit Systems 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	361.59	434	218.33	253.02	223.78	72.05
Short-Term Investments	-	0.05	0.03	0.16	0.1	0.12
Cash & Short-Term Investments	361.59	434.05	218.36	253.17	223.88	72.17
Cash Growth	-3.93%	98.78%	-13.75%	13.08%	210.20%	-4.95%
Accounts Receivable	238.11	208.78	200.32	149.45	98.38	124.61
Other Receivables	0.01	24.88	16.24	20.97	39.53	27.63
Receivables	241.95	236.76	220.79	171.79	146.31	166.84
Inventory	10.1	8.23	6.47	4.38	4.14	5.56
Prepaid Expenses	-	8.59	7.05	10.68	9.37	-
Other Current Assets	-	14.16	13.63	12.82	39.84	30.3
Total Current Assets	613.64	701.78	466.31	452.84	423.53	274.88
Property, Plant & Equipment	1,540	1,344	1,129	1,114	1,117	1,275
Long-Term Investments	3.11	3.19	2.53	5.46	4.51	13.67
Goodwill	695.15	573.27	460.62	446.4	363.33	363.33
Other Intangible Assets	68.54	49.78	83.14	62.02	36.02	37.32
Long-Term Accounts Receivable	59.87	-	-	-	0.47	-
Long-Term Deferred Tax Assets	30.38	21.84	27.92	30.31	27.65	15.12
Long-Term Deferred Charges	75.33	88.91	45.84	39.3	36.98	27.95
Other Long-Term Assets	-	11.3	9.51	10.21	8.38	7.58
Total Assets	3,096	2,800	2,234	2,181	2,044	2,080
Accounts Payable	417.25	152.37	112.25	100.75	105.09	86.2
Accrued Expenses	5.23	189.87	151.14	103.98	60.92	84.93
Short-Term Debt	-	0	0	0	0	32.23
Current Portion of Long-Term Debt	18.57	18.66	24.14	130.49	73.41	41.06
Current Portion of Leases	230.65	200.49	164.88	188.34	178.85	145.36
Current Income Taxes Payable	82.95	90.9	9.52	2.86	10.57	12.78
Current Unearned Revenue	25.56	27.9	26.58	20.71	24.06	21.21
Other Current Liabilities	229.73	132.05	123.14	137.18	98.97	92.89
Total Current Liabilities	1,010	812.25	611.65	684.3	551.87	516.67
Long-Term Debt	28.6	41.87	60.57	91.44	188.08	104.37
Long-Term Leases	957.94	861.99	789.72	748.5	752.85	810.77
Long-Term Unearned Revenue	-	-	-	0.11	0.01	-
Long-Term Deferred Tax Liabilities	1.79	1.82	3.21	3.06	2.15	2.34
Other Long-Term Liabilities	75.27	83.79	43.21	51.44	25.96	25.02
Total Liabilities	2,074	1,802	1,509	1,579	1,521	1,459
Common Stock	2.96	2.93	2.93	2.93	2.89	2.86
Additional Paid-In Capital	309.97	291.38	291.38	291.38	272.11	272.11
Retained Earnings	708.56	708.65	443.08	316.85	372.25	462.47
Treasury Stock	-	-	-	-	-118.16	-118.16
Comprehensive Income & Other	-3.89	-6.2	-10.36	-7.42	-4.56	-0.73
Total Common Equity	1,018	996.76	727.03	603.75	524.53	618.56
Minority Interest	4.04	1.57	-1.62	-2.07	-1.53	1.7
Shareholders' Equity	1,022	998.33	725.42	601.68	523	620.26
Total Liabilities & Equity	3,096	2,800	2,234	2,181	2,044	2,080
Total Debt	1,236	1,123	1,039	1,159	1,193	1,134
Net Cash (Debt)	-874.18	-688.96	-820.94	-905.6	-969.32	-1,062
Net Cash Per Share	-294.34	-234.02	-279.85	-319.23	-352.95	-377.28
Filing Date Shares Outstanding	2.96	2.96	2.93	2.93	2.78	2.74
Total Common Shares Outstanding	2.96	2.93	2.93	2.93	2.78	2.74
Working Capital	-396.3	-110.46	-145.34	-231.46	-128.34	-241.79
Book Value Per Share	343.98	339.78	247.83	205.81	188.93	225.69
Tangible Book Value	253.91	373.71	183.27	95.33	125.18	217.9
Tangible Book Value Per Share	85.83	127.39	62.47	32.50	45.09	79.50
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	436.02	399.21	356.81	332.32	308.07	300.17
Machinery	98.1	74	64.67	58.27	52.16	59.54
Construction In Progress	56.25	24.52	22.9	36.17	17.52	13.41

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