ELQ S.A. (WSE: ELQ)

ELQ S.A. 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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	-	0.2	1.69	0.24	0.4	1.74
Short-Term Investments	0.62	-	-	0.62	0.53	0.04
Cash & Short-Term Investments	0.62	0.2	1.69	0.85	0.93	1.78
Cash Growth	-75.24%	-88.17%	97.82%	-8.21%	-47.69%	58.89%
Accounts Receivable	6.55	4.29	3.54	3.59	2.21	1.52
Other Receivables	0.56	2.27	1.88	0.22	3.17	11.46
Receivables	7.12	6.86	6.2	3.8	5.39	12.98
Inventory	31.11	39.82	25.33	1.32	5.57	4.61
Prepaid Expenses	-	0.06	0.05	0.09	0.08	0.1
Other Current Assets	-	0.95	0.04	-	-	0.56
Total Current Assets	38.84	47.89	33.32	6.06	11.97	20.04
Property, Plant & Equipment	10.72	2.62	1.91	11.09	11.78	1.17
Long-Term Investments	0.71	16.65	16	0.69	0.67	0.66
Goodwill	-	-	-	-	0.15	-
Other Intangible Assets	0.11	0.18	0.02	-	0.6	-
Long-Term Deferred Tax Assets	0.59	0.59	0.13	0.08	0.11	0.19
Other Long-Term Assets	0.04	0.08	0.04	-	0.02	0.03
Total Assets	51	68.02	51.43	17.91	25.3	22.09
Accounts Payable	-	20.97	8.55	8.52	9.12	7.36
Accrued Expenses	2.56	0.34	0.25	0.24	0.27	0.18
Current Portion of Long-Term Debt	-	0.2	0.1	0.53	1.43	0.44
Current Income Taxes Payable	-	0.62	0.7	1.78	1.96	1.8
Current Unearned Revenue	-	18.08	24.43	1.77	3.15	4.1
Other Current Liabilities	27.53	0.23	0.13	0.27	0.19	0.14
Total Current Liabilities	30.09	40.44	34.16	13.1	16.12	14
Long-Term Debt	2.91	0.21	0.12	2.7	2.7	2.71
Long-Term Deferred Tax Liabilities	0.16	0.16	0.07	0.04	0	0.02
Other Long-Term Liabilities	0.87	0.65	0.23	0.1	0.24	0.37
Total Liabilities	34.16	41.46	34.58	15.94	19.06	17.11
Common Stock	10	10	10	10	10	10.3
Additional Paid-In Capital	27.05	17.33	15.43	15.44	15.44	0.23
Retained Earnings	-20.21	-0.77	-8.59	-23.47	-19.21	-5.67
Comprehensive Income & Other	-	-	-	-	-	0.11
Shareholders' Equity	16.84	26.56	16.84	1.97	6.24	4.98
Total Liabilities & Equity	51	68.02	51.43	17.91	25.3	22.09
Total Debt	2.91	0.41	0.22	3.23	4.13	3.15
Net Cash (Debt)	-2.29	-0.21	1.46	-2.37	-3.2	-1.37
Net Cash Per Share	-0.02	-0.00	0.01	-0.02	-0.03	-0.01
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	8.75	7.45	-0.84	-7.04	-4.15	6.03
Book Value Per Share	0.17	0.27	0.17	0.02	0.06	0.05
Tangible Book Value	16.73	26.38	16.82	1.97	5.49	4.98
Tangible Book Value Per Share	0.17	0.26	0.17	0.02	0.05	0.05
Land	-	-	-	0.16	0.16	0.16
Buildings	-	1.11	0.96	13.56	13.56	1.95
Machinery	-	1.83	1.08	1.82	1.77	0.94
Construction In Progress	-	-	0.07	0.89	0.89	0.34

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