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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	746.79	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	746.79	309.53	434.05	218.36	253.17	223.88
Cash Growth	43.29%	-28.69%	98.78%	-13.75%	13.08%	210.20%
Accounts Receivable	331.68	220.87	208.78	200.32	149.45	98.38
Other Receivables	0.36	30.83	24.09	16.24	20.97	39.53
Receivables	361.18	255.78	235.96	220.79	171.79	146.31
Inventory	10.49	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	1,118	662.97	701.78	466.31	452.84	423.53
Property, Plant & Equipment	2,445	1,736	1,344	1,129	1,114	1,117
Long-Term Investments	3.08	64.67	3.19	2.53	5.46	4.51
Goodwill	1,834	749.31	573.27	460.62	446.4	363.33
Other Intangible Assets	473.1	64.2	49.78	83.14	62.02	36.02
Long-Term Accounts Receivable	27.58	0.06	-	-	-	0.47
Long-Term Deferred Tax Assets	36.98	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	6,034	3,420	2,800	2,234	2,181	2,044
Accounts Payable	545.25	177.66	152.37	112.25	100.75	105.09
Accrued Expenses	15.8	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	98.35	38.99	18.59	24.14	130.49	73.41
Current Portion of Leases	282.6	250.25	200.49	164.88	188.34	178.85
Current Income Taxes Payable	26.96	108.31	90.9	9.52	2.86	10.57
Current Unearned Revenue	219.05	24.15	27.9	26.58	20.71	24.06
Other Current Liabilities	37.95	97.46	62.8	123.14	137.18	98.97
Total Current Liabilities	1,226	1,015	812.25	611.65	684.3	551.87
Long-Term Debt	1,333	117.78	41.87	60.57	91.44	188.08
Long-Term Leases	1,235	1,043	861.99	789.72	748.5	752.85
Long-Term Unearned Revenue	-	-	-	-	0.11	0.01
Long-Term Deferred Tax Liabilities	92.26	1.01	1.82	3.21	3.06	2.15
Other Long-Term Liabilities	110.19	82.41	83.79	43.21	51.44	25.96
Total Liabilities	4,000	2,260	1,802	1,509	1,579	1,521
Common Stock	3.28	2.96	2.93	2.93	2.93	2.89
Additional Paid-In Capital	1,057	309.97	291.38	291.38	291.38	272.11
Retained Earnings	1,073	847.18	708.65	443.08	316.85	372.25
Treasury Stock	-	-	-	-	-	-118.16
Comprehensive Income & Other	-103.84	-5.38	-6.2	-10.36	-7.42	-4.56
Total Common Equity	2,030	1,155	996.76	727.03	603.75	524.53
Minority Interest	3.96	5.24	1.57	-1.62	-2.07	-1.53
Shareholders' Equity	2,034	1,160	998.33	725.42	601.68	523
Total Liabilities & Equity	6,034	3,420	2,800	2,234	2,181	2,044
Total Debt	2,949	1,450	1,123	1,039	1,159	1,193
Net Cash (Debt)	-2,202	-1,141	-688.96	-820.94	-905.6	-969.32
Net Cash Per Share	-724.45	-382.82	-234.02	-279.85	-319.23	-352.95
Filing Date Shares Outstanding	3.28	3	2.96	2.93	2.93	2.78
Total Common Shares Outstanding	3.28	2.96	2.93	2.93	2.93	2.78
Working Capital	-107.5	-352.27	-110.46	-145.34	-231.46	-128.34
Book Value Per Share	619.65	390.34	339.78	247.83	205.81	188.93
Tangible Book Value	-276.85	341.22	373.71	183.27	95.33	125.18
Tangible Book Value Per Share	-84.51	115.34	127.39	62.47	32.50	45.09
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	753	503.75	399.21	356.81	332.32	308.07
Machinery	228.54	129.6	74	64.67	58.27	52.16
Construction In Progress	119.91	62.52	24.52	22.9	36.17	17.52

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