Benefit Systems S.A. (WSE:BFT)

Benefit Systems Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1,254	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	1,254	309.53	434.05	218.36	253.17	223.88
Cash Growth	123.42%	-28.69%	98.78%	-13.75%	13.08%	210.20%
Accounts Receivable	286.41	220.87	208.78	200.32	149.45	98.38
Other Receivables	0.05	30.83	24.09	16.24	20.97	39.53
Receivables	290.96	255.78	235.96	220.79	171.79	146.31
Inventory	9.53	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	1,555	662.97	701.78	466.31	452.84	423.53
Property, Plant & Equipment	1,848	1,736	1,344	1,129	1,114	1,117
Long-Term Investments	3.15	64.67	3.19	2.53	5.46	4.51
Goodwill	753.23	749.31	573.27	460.62	446.4	363.33
Other Intangible Assets	58.88	64.2	49.78	83.14	62.02	36.02
Long-Term Accounts Receivable	18.54	0.06	-	-	-	0.47
Long-Term Deferred Tax Assets	44.42	26.23	21.84	27.92	30.31	27.65
Long-Term Deferred Charges	100.28	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	4,475	3,420	2,800	2,234	2,181	2,044
Accounts Payable	537.97	177.66	152.37	112.25	100.75	105.09
Accrued Expenses	8.22	318.42	259.12	151.14	103.98	60.92
Short-Term Debt	0	0	0.08	0	0	0
Current Portion of Long-Term Debt	42.19	38.99	18.59	24.14	130.49	73.41
Current Portion of Leases	257.47	250.25	200.49	164.88	188.34	178.85
Current Income Taxes Payable	34.96	108.31	90.9	9.52	2.86	10.57
Current Unearned Revenue	29.27	24.15	27.9	26.58	20.71	24.06
Other Current Liabilities	50.25	97.46	62.8	123.14	137.18	98.97
Total Current Liabilities	960.33	1,015	812.25	611.65	684.3	551.87
Long-Term Debt	1,104	117.78	41.87	60.57	91.44	188.08
Long-Term Leases	1,068	1,043	861.99	789.72	748.5	752.85
Long-Term Unearned Revenue	-	-	-	-	0.11	0.01
Long-Term Deferred Tax Liabilities	1.32	1.01	1.82	3.21	3.06	2.15
Other Long-Term Liabilities	84	82.41	83.79	43.21	51.44	25.96
Total Liabilities	3,218	2,260	1,802	1,509	1,579	1,521
Common Stock	3	2.96	2.93	2.93	2.93	2.89
Additional Paid-In Capital	333.04	309.97	291.38	291.38	291.38	272.11
Retained Earnings	915.38	847.18	708.65	443.08	316.85	372.25
Treasury Stock	-	-	-	-	-	-118.16
Comprehensive Income & Other	0.26	-5.38	-6.2	-10.36	-7.42	-4.56
Total Common Equity	1,252	1,155	996.76	727.03	603.75	524.53
Minority Interest	5.47	5.24	1.57	-1.62	-2.07	-1.53
Shareholders' Equity	1,257	1,160	998.33	725.42	601.68	523
Total Liabilities & Equity	4,475	3,420	2,800	2,234	2,181	2,044
Total Debt	2,471	1,450	1,123	1,039	1,159	1,193
Net Cash (Debt)	-1,217	-1,141	-688.96	-820.94	-905.6	-969.32
Net Cash Per Share	-407.30	-382.82	-234.02	-279.85	-319.23	-352.95
Filing Date Shares Outstanding	3	3	2.96	2.93	2.93	2.78
Total Common Shares Outstanding	3	2.96	2.93	2.93	2.93	2.78
Working Capital	594.4	-352.27	-110.46	-145.34	-231.46	-128.34
Book Value Per Share	417.82	390.34	339.78	247.83	205.81	188.93
Tangible Book Value	439.56	341.22	373.71	183.27	95.33	125.18
Tangible Book Value Per Share	146.73	115.34	127.39	62.47	32.50	45.09
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	545.19	503.75	399.21	356.81	332.32	308.07
Machinery	138.51	129.6	74	64.67	58.27	52.16
Construction In Progress	87.67	62.52	24.52	22.9	36.17	17.52

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