Black Point S.A. (WSE:BPN)

Black Point 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	0.74	0.88	2.28	0.75	6.98
Cash & Short-Term Investments	0.74	0.88	2.28	0.75	6.98
Cash Growth	-16.23%	-61.34%	204.16%	-89.27%	425.40%
Accounts Receivable	4.39	3.82	5.13	6.71	5.96
Other Receivables	0.15	0.13	0.41	0.74	1.23
Receivables	4.55	4	5.54	7.45	7.19
Inventory	5.21	3.2	4.86	8.24	9.5
Prepaid Expenses	-	0.03	-	0.16	-
Restricted Cash	-	0.02	0.04	0.09	0.12
Other Current Assets	-	0.16	-	0.11	-
Total Current Assets	10.49	8.29	12.72	16.79	23.79
Property, Plant & Equipment	4.72	4.37	4.3	4.97	5.3
Long-Term Investments	0.47	0.47	5.7	6.09	-
Other Intangible Assets	0.2	0.22	0.84	2.05	2.9
Long-Term Deferred Tax Assets	0.23	0.34	0.27	0.55	0.56
Other Long-Term Assets	0.2	0.05	0.18	-	-
Total Assets	16.31	13.73	24.03	30.46	32.56
Accounts Payable	3.08	1.87	3.23	5.33	5.92
Accrued Expenses	0.15	0.19	0.23	0.42	0.37
Current Portion of Long-Term Debt	2.23	0	0.29	2.9	2.34
Current Portion of Leases	0.15	0.02	0.1	0.18	-
Current Income Taxes Payable	0.27	0.44	0.43	0.67	0.61
Current Unearned Revenue	-	0.01	0.01	0.01	0.01
Other Current Liabilities	0.24	0.37	9.3	1	0.97
Total Current Liabilities	6.12	2.91	13.59	10.51	10.22
Long-Term Debt	-	-	-	0.12	1.16
Long-Term Leases	0.08	0.13	0.14	0.35	0.47
Long-Term Unearned Revenue	0.13	0.16	0.07	0.01	0.02
Long-Term Deferred Tax Liabilities	0.01	0.01	0.06	0.05	0.01
Other Long-Term Liabilities	-	-	-	-	0.08
Total Liabilities	6.33	3.22	13.86	11.04	11.97
Common Stock	0.6	0.6	0.6	0.6	0.6
Additional Paid-In Capital	9.92	9.56	8.7	16.56	17.45
Retained Earnings	-0.54	0.35	0.86	1.89	2.11
Comprehensive Income & Other	0.01	0.01	0.01	0.01	0.01
Total Common Equity	9.99	10.52	10.17	19.07	20.17
Minority Interest	-	-	-	0.35	0.42
Shareholders' Equity	9.99	10.52	10.17	19.42	20.59
Total Liabilities & Equity	16.31	13.73	24.03	30.46	32.56
Total Debt	2.46	0.16	0.52	3.56	3.98
Net Cash (Debt)	-1.72	0.72	1.76	-2.81	3.01
Net Cash Growth	-	-58.85%	-	-	-
Net Cash Per Share	-0.14	0.06	0.15	-0.23	0.25
Filing Date Shares Outstanding	12	12	12	12	12
Total Common Shares Outstanding	12	12	12	12	12
Working Capital	4.37	5.38	-0.86	6.28	13.57
Book Value Per Share	0.83	0.88	0.85	1.59	1.68
Tangible Book Value	9.79	10.29	9.33	17.02	17.27
Tangible Book Value Per Share	0.82	0.86	0.78	1.42	1.44
Land	-	1.99	1.99	1.99	1.99
Buildings	-	4.15	4.15	4.42	4.34
Machinery	-	3.23	3.13	3.79	3.91
Construction In Progress	-	0.44	0.24	0.08	0.05

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