IMS S.A. (WSE: IMS)

IMS 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	5.48	7.82	4.63	1.93	2.03	1.29
Cash & Short-Term Investments	5.48	7.82	4.63	1.93	2.03	1.29
Cash Growth	1.78%	68.67%	139.61%	-4.59%	57.62%	100.62%
Accounts Receivable	11.12	14.84	15.06	9.42	7.33	14.44
Other Receivables	3.32	1.3	0.37	0.3	0.64	0.33
Receivables	14.54	16.14	15.43	9.71	7.97	14.77
Inventory	3.64	3.53	2.99	2.49	2.58	3.63
Prepaid Expenses	-	0.12	0.09	0.05	0.06	0.08
Other Current Assets	0.12	1.19	1.18	0.86	0.83	1.16
Total Current Assets	23.78	28.79	24.33	15.05	13.45	20.92
Property, Plant & Equipment	10.8	10.63	11.62	12.5	15.48	17.31
Long-Term Investments	-	-	-	-	-	0.04
Goodwill	24.82	24.82	21.38	21.38	10.54	10.54
Other Intangible Assets	24.81	20.57	14.35	8.56	4.95	2.42
Long-Term Deferred Tax Assets	5.18	3.64	2.48	2.12	1.4	0.99
Long-Term Deferred Charges	0	0	0	0.01	0.04	0.06
Other Long-Term Assets	0.17	0.12	0.07	0.12	0.09	0.06
Total Assets	89.56	88.57	74.23	59.74	45.95	52.53
Accounts Payable	2.97	5.71	6.1	10.18	7.9	6.02
Accrued Expenses	7.69	8.08	7.84	-	-	4.64
Short-Term Debt	4.62	-	-	-	-	2.01
Current Portion of Long-Term Debt	11.28	10.81	7.67	1.55	1.1	0.03
Current Portion of Leases	2.63	2.57	2.76	3.3	3.81	4.22
Current Income Taxes Payable	0.23	1.59	1.41	0.18	-	0.54
Current Unearned Revenue	0.31	0.33	0.12	-	-	0.03
Other Current Liabilities	0.71	1.05	6.84	0.59	0.57	2.78
Total Current Liabilities	30.42	30.14	32.74	15.8	13.38	20.26
Long-Term Debt	4.9	8	3.59	2.97	2.76	0.19
Long-Term Leases	2.52	2.7	3.93	4.52	7.01	9.13
Long-Term Deferred Tax Liabilities	1.98	1.75	1.58	1.82	1.49	1.26
Other Long-Term Liabilities	1.04	1.54	1.73	8.58	1.35	1.8
Total Liabilities	40.91	44.19	43.61	33.71	26	32.65
Common Stock	0.68	0.68	0.65	0.62	0.63	0.65
Additional Paid-In Capital	33.76	30.48	22.58	17.88	16.21	13.27
Retained Earnings	7.11	8.61	7.12	7.19	3.1	9.4
Treasury Stock	-	-	-	-	-1.32	-3.56
Comprehensive Income & Other	0.71	0.05	0	-	1.35	0.2
Total Common Equity	42.26	39.81	30.35	25.7	19.96	19.95
Minority Interest	6.39	4.57	0.27	0.34	-0.01	-0.06
Shareholders' Equity	48.64	44.38	30.62	26.03	19.95	19.88
Total Liabilities & Equity	89.56	88.57	74.23	59.74	45.95	52.53
Total Debt	25.94	24.08	17.94	12.33	14.68	15.57
Net Cash (Debt)	-20.46	-16.26	-13.31	-10.4	-12.65	-14.28
Net Cash Per Share	-0.60	-0.47	-0.39	-0.32	-0.41	-0.45
Filing Date Shares Outstanding	33.89	33.89	33.91	31.1	31.1	31.42
Total Common Shares Outstanding	33.89	33.89	33.91	31.1	31.1	32.37
Working Capital	-6.63	-1.35	-8.41	-0.74	0.08	0.67
Book Value Per Share	1.25	1.17	0.90	0.83	0.64	0.62
Tangible Book Value	-7.37	-5.58	-5.38	-4.24	4.47	6.98
Tangible Book Value Per Share	-0.22	-0.16	-0.16	-0.14	0.14	0.22
Buildings	-	1.88	1.88	1.87	1.88	1.89
Machinery	-	39.63	40.01	37.84	38.02	35.37

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