IMS S.A. (WSE:IMS)

IMS S.A. Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2.02	3.2	7.82	4.63	1.93	2.03
Cash & Short-Term Investments	2.02	3.2	7.82	4.63	1.93	2.03
Cash Growth	9.51%	-59.06%	68.67%	139.61%	-4.59%	57.62%
Accounts Receivable	12.09	13.87	14.84	15.06	9.42	7.33
Other Receivables	4.18	0.9	1.3	0.37	0.3	0.64
Receivables	16.32	14.77	16.14	15.43	9.71	7.97
Inventory	3.28	3.9	3.53	2.99	2.49	2.58
Prepaid Expenses	-	0.1	0.12	0.09	0.05	0.06
Other Current Assets	0.11	1.17	1.19	1.18	0.86	0.83
Total Current Assets	21.72	23.14	28.79	24.33	15.05	13.45
Property, Plant & Equipment	14.95	10.93	10.63	11.62	12.5	15.48
Goodwill	25.33	25.33	24.82	21.38	21.38	10.54
Other Intangible Assets	28.2	26.13	20.57	14.35	8.56	4.95
Long-Term Deferred Tax Assets	6.74	4.71	3.64	2.48	2.12	1.4
Long-Term Deferred Charges	0	0	0	0	0.01	0.04
Other Long-Term Assets	0.14	0.14	0.12	0.07	0.12	0.09
Total Assets	97.07	90.36	88.57	74.23	59.74	45.95
Accounts Payable	2.77	4.71	5.71	6.1	10.18	7.9
Accrued Expenses	3.06	3.73	8.08	7.84	-	-
Short-Term Debt	9.69	-	-	-	-	-
Current Portion of Long-Term Debt	9.12	16.17	10.81	7.67	1.55	1.1
Current Portion of Leases	2.44	2.65	2.57	2.76	3.3	3.81
Current Income Taxes Payable	1.53	0.97	1.59	1.41	0.18	-
Current Unearned Revenue	0.21	0.14	0.33	0.12	-	-
Other Current Liabilities	0.74	0.68	1.05	6.84	0.59	0.57
Total Current Liabilities	29.56	29.05	30.14	32.74	15.8	13.38
Long-Term Debt	3.65	4.45	8	3.59	2.97	2.76
Long-Term Leases	6.92	2.49	2.7	3.93	4.52	7.01
Long-Term Deferred Tax Liabilities	2.43	2.24	1.75	1.58	1.82	1.49
Other Long-Term Liabilities	0.79	0.98	1.54	1.73	8.58	1.35
Total Liabilities	43.4	39.28	44.19	43.61	33.71	26
Common Stock	0.7	0.7	0.68	0.65	0.62	0.63
Additional Paid-In Capital	36.51	34.12	30.48	22.58	17.88	16.21
Retained Earnings	2.7	7.75	8.61	7.12	7.19	3.1
Treasury Stock	-	-	-	-	-	-1.32
Comprehensive Income & Other	5.47	-0.03	0.05	0	-	1.35
Total Common Equity	45.38	42.53	39.81	30.35	25.7	19.96
Minority Interest	8.3	8.56	4.57	0.27	0.34	-0.01
Shareholders' Equity	53.67	51.09	44.38	30.62	26.03	19.95
Total Liabilities & Equity	97.07	90.36	88.57	74.23	59.74	45.95
Total Debt	31.81	25.76	24.08	17.94	12.33	14.68
Net Cash (Debt)	-29.8	-22.56	-16.26	-13.31	-10.4	-12.65
Net Cash Per Share	-0.86	-0.65	-0.47	-0.39	-0.32	-0.41
Filing Date Shares Outstanding	34.47	35.09	33.89	33.91	31.1	31.1
Total Common Shares Outstanding	34.47	33.89	33.89	33.91	31.1	31.1
Working Capital	-7.84	-5.91	-1.35	-8.41	-0.74	0.08
Book Value Per Share	1.32	1.25	1.17	0.90	0.83	0.64
Tangible Book Value	-8.15	-8.93	-5.58	-5.38	-4.24	4.47
Tangible Book Value Per Share	-0.24	-0.26	-0.16	-0.16	-0.14	0.14
Buildings	-	1.97	1.88	1.88	1.87	1.88
Machinery	-	41.86	39.63	40.01	37.84	38.02

Updated Nov 26, 2024. Source: S&P Global Market Intelligence. Standard template. Financial Sources.