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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	521.16	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	521.16	434.05	218.36	253.17	223.88	72.17
Cash Growth	49.92%	98.78%	-13.75%	13.08%	210.20%	-4.95%
Accounts Receivable	217	208.78	200.32	149.45	98.38	124.61
Other Receivables	0.12	24.88	16.24	20.97	39.53	27.63
Receivables	220.77	236.76	220.79	171.79	146.31	166.84
Inventory	9.56	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	751.5	701.78	466.31	452.84	423.53	274.88
Property, Plant & Equipment	1,442	1,344	1,129	1,114	1,117	1,275
Long-Term Investments	3.4	3.19	2.53	5.46	4.51	13.67
Goodwill	627.04	573.27	460.62	446.4	363.33	363.33
Other Intangible Assets	56.92	49.78	83.14	62.02	36.02	37.32
Long-Term Accounts Receivable	54.26	-	-	-	0.47	-
Long-Term Deferred Tax Assets	30.17	21.84	27.92	30.31	27.65	15.12
Long-Term Deferred Charges	79.11	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	3,053	2,800	2,234	2,181	2,044	2,080
Accounts Payable	406.57	152.37	112.25	100.75	105.09	86.2
Accrued Expenses	6.99	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	18.73	18.66	24.14	130.49	73.41	41.06
Current Portion of Leases	219.11	200.49	164.88	188.34	178.85	145.36
Current Income Taxes Payable	52.81	90.9	9.52	2.86	10.57	12.78
Current Unearned Revenue	23.63	27.9	26.58	20.71	24.06	21.21
Other Current Liabilities	429.34	132.05	123.14	137.18	98.97	92.89
Total Current Liabilities	1,157	812.25	611.65	684.3	551.87	516.67
Long-Term Debt	33.91	41.87	60.57	91.44	188.08	104.37
Long-Term Leases	914.45	861.99	789.72	748.5	752.85	810.77
Long-Term Unearned Revenue	-	-	-	0.11	0.01	-
Long-Term Deferred Tax Liabilities	1.9	1.82	3.21	3.06	2.15	2.34
Other Long-Term Liabilities	72.37	83.79	43.21	51.44	25.96	25.02
Total Liabilities	2,180	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	562.44	708.65	443.08	316.85	372.25	462.47
Treasury Stock	-	-	-	-	-118.16	-118.16
Comprensive Income & Other	-5.42	-6.2	-10.36	-7.42	-4.56	-0.73
Total Common Equity	869.94	996.76	727.03	603.75	524.53	618.56
Minority Interest	2.66	1.57	-1.62	-2.07	-1.53	1.7
Shareholders' Equity	872.6	998.33	725.42	601.68	523	620.26
Total Liabilities & Equity	3,053	2,800	2,234	2,181	2,044	2,080
Total Debt	1,186	1,123	1,039	1,159	1,193	1,134
Net Cash (Debt)	-665.04	-688.96	-820.94	-905.6	-969.32	-1,062
Net Cash Per Share	-224.63	-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	-405.68	-110.46	-145.34	-231.46	-128.34	-241.79
Book Value Per Share	294.07	339.78	247.83	205.81	188.93	225.69
Tangible Book Value	185.99	373.71	183.27	95.33	125.18	217.9
Tangible Book Value Per Share	62.87	127.39	62.47	32.50	45.09	79.50
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	417.55	399.21	356.81	332.32	308.07	300.17
Machinery	86.49	74	64.67	58.27	52.16	59.54
Construction In Progress	25.21	24.52	22.9	36.17	17.52	13.41

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