Harper Hygienics S.A. (WSE: HRP)

Harper Hygienics Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2024	Dec 31, 2023	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	0.06	0.41	0.4	0.52	1.86	0.79
Cash & Short-Term Investments	0.06	0.41	0.4	0.52	1.86	0.79
Cash Growth	-95.99%	1.96%	-22.96%	-71.90%	134.84%	40.13%
Accounts Receivable	76.89	73.34	83.5	66.48	41.81	48.36
Other Receivables	-	1.95	2.38	1.17	1.03	3.62
Receivables	76.89	75.29	85.88	67.65	42.83	51.98
Inventory	39.49	33.58	39.57	46.37	34.96	29.73
Prepaid Expenses	2.67	0.08	-	0.69	0.69	0.68
Other Current Assets	-	1.17	-	0.86	0.96	1
Total Current Assets	119.11	110.53	125.85	116.1	81.31	84.18
Property, Plant & Equipment	125.32	127.29	132.31	136.38	139.07	138.52
Long-Term Investments	0.23	0.23	0.23	0.23	0.23	0.01
Other Intangible Assets	6.77	6.88	6.95	7.73	7.36	7.51
Long-Term Deferred Tax Assets	17.9	18.34	19.59	19.88	19.26	20.34
Total Assets	269.34	263.27	284.92	280.31	247.24	254.87
Accounts Payable	24.53	27.99	52.91	68.98	37.13	44.01
Accrued Expenses	10.26	14.21	16.12	17.12	17.47	23.32
Short-Term Debt	14.95	23.64	19.69	23.4	22.5	22.47
Current Portion of Long-Term Debt	-	-	-	-	6.87	6.11
Current Portion of Leases	1.88	1.89	11.23	1.64	0.59	2.82
Current Income Taxes Payable	0.72	0.87	0.3	0.79	0.56	2.99
Current Unearned Revenue	21.97	24.27	26.37	8.19	2.51	9.01
Other Current Liabilities	2.55	2.32	2.43	2.42	2.26	2.49
Total Current Liabilities	76.88	95.2	129.05	122.53	89.9	113.22
Long-Term Debt	74.33	74.43	73.4	69.69	54.22	60.43
Long-Term Leases	2.25	2.66	4.02	4.24	0.6	1.11
Other Long-Term Liabilities	52.92	28.24	20.18	26.02	35.91	22.2
Total Liabilities	206.92	201.07	227.05	222.87	181.13	197.28
Common Stock	1.55	0.64	1.55	0.64	0.64	0.64
Additional Paid-In Capital	57.8	57.8	57.8	67.88	-	-
Retained Earnings	3.08	2.85	-1.5	-12.02	5.93	58.07
Comprensive Income & Other	-	0.91	0.03	0.94	59.54	-1.11
Shareholders' Equity	62.42	62.19	57.87	57.43	66.11	57.6
Total Liabilities & Equity	269.34	263.27	284.92	280.31	247.24	254.87
Total Debt	93.41	102.63	108.34	98.97	84.78	92.94
Net Cash (Debt)	-93.36	-102.21	-107.94	-98.44	-82.92	-92.14
Net Cash Per Share	-14.66	-16.05	-16.95	-15.46	-13.02	-14.47
Filing Date Shares Outstanding	6.37	6.37	6.37	6.37	6.37	6.37
Total Common Shares Outstanding	6.37	6.37	6.37	6.37	6.37	6.37
Working Capital	42.24	15.33	-3.2	-6.43	-8.58	-29.04
Book Value Per Share	9.80	9.77	9.09	9.02	10.38	9.05
Tangible Book Value	55.65	55.31	50.92	49.7	58.75	50.08
Tangible Book Value Per Share	8.74	8.69	8.00	7.81	9.23	7.87
Buildings	-	36.45	-	36.45	36.44	36.45
Machinery	-	200.42	-	197.38	189.07	186.91
Construction In Progress	-	10.87	-	10.39	12.56	3.05

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