ESOTIQ & Henderson S.A. (WSE: EAH)

ESOTIQ & Henderson 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	Mar 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1.98	9.02	6.45	8.75	9.26	4.62
Cash & Short-Term Investments	1.98	9.02	6.45	8.75	9.26	4.62
Cash Growth	22.09%	39.88%	-26.35%	-5.49%	100.63%	27.37%
Accounts Receivable	17.23	19.76	17.76	15.21	12.82	9.13
Other Receivables	0.44	0.19	0.13	-	-	6.34
Receivables	18.06	20.35	20.79	15.8	13.5	16.26
Inventory	52.16	50.03	75.68	59.47	38.88	48.8
Other Current Assets	-	-	-	-	0.03	-
Total Current Assets	72.21	79.39	102.92	84.02	61.67	69.68
Property, Plant & Equipment	38.28	34.78	39.66	44.76	56.15	46.41
Long-Term Investments	-	-	-	-	0.06	0.06
Goodwill	0.04	0.04	0.04	0.04	0.04	0.04
Other Intangible Assets	24.08	25.09	18.69	19.98	20.9	22.98
Long-Term Deferred Tax Assets	1.47	1.27	1.35	1.28	1	0.5
Other Long-Term Assets	3.45	3.45	3.45	3.45	3.7	4
Total Assets	139.52	144.03	166.1	153.53	143.52	143.67
Accounts Payable	31.5	29.61	35.45	32.27	17.55	24.82
Accrued Expenses	0.58	0.58	0.49	0.49	0.46	0.53
Short-Term Debt	6.17	7.5	22.46	2.13	4.53	13.66
Current Portion of Long-Term Debt	-	-	-	-	-	0.46
Current Portion of Leases	-	10.26	10.19	15.52	12.18	9.92
Current Income Taxes Payable	-	-	-	3.05	0.47	0.34
Current Unearned Revenue	-	-	-	-	-	0.33
Other Current Liabilities	12.78	10.32	12.87	7.14	13.16	8.33
Total Current Liabilities	51.02	58.26	81.46	60.6	48.35	58.38
Long-Term Debt	-	-	0.88	1.3	1.44	1.87
Long-Term Leases	21.35	17.9	21.57	27.7	35.51	28.24
Long-Term Unearned Revenue	2.18	2.33	0.09	0.24	0.48	0.55
Long-Term Deferred Tax Liabilities	3.27	3.37	3.67	3.72	3.72	3.54
Other Long-Term Liabilities	-	0.7	-	-	-	0.03
Total Liabilities	77.83	82.56	107.65	93.56	89.51	92.61
Common Stock	0.22	0.22	0.22	0.22	0.22	0.22
Additional Paid-In Capital	14.76	14.76	14.76	14.76	14.76	14.76
Retained Earnings	59.04	58.77	53.88	61.51	44.16	38.99
Treasury Stock	-12.32	-12.28	-10.41	-12.7	-2.5	-2.01
Comprensive Income & Other	-	-	-	-	-	-0.13
Total Common Equity	61.69	61.47	58.44	63.79	56.64	51.84
Minority Interest	-	-	-	-3.82	-2.62	-0.77
Shareholders' Equity	61.69	61.47	58.44	59.97	54.02	51.06
Total Liabilities & Equity	139.52	144.03	166.1	153.53	143.52	143.67
Total Debt	27.52	35.66	55.1	46.66	53.66	54.15
Net Cash (Debt)	-25.54	-26.64	-48.65	-37.9	-44.4	-49.54
Net Cash Per Share	-11.45	-11.94	-21.80	-16.97	-20.84	-22.18
Filing Date Shares Outstanding	1.93	1.93	1.98	1.97	2.09	2.14
Total Common Shares Outstanding	1.93	1.93	1.98	1.83	2.1	2.14
Working Capital	21.19	21.13	21.46	23.43	13.32	11.3
Book Value Per Share	31.97	31.84	29.50	34.87	26.96	24.24
Tangible Book Value	37.58	36.34	39.72	43.78	35.7	28.82
Tangible Book Value Per Share	19.47	18.83	20.05	23.93	16.99	13.48
Buildings	-	12.12	11.7	9.3	10.11	8.22
Machinery	-	9.47	8.87	8.67	9.5	7.91

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