Shoper S.A. (WSE: SHO)

Shoper 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	24.3	17.24	11.81	24.28	20.97	8.63
Cash & Short-Term Investments	24.3	17.24	11.81	24.28	20.97	8.63
Cash Growth	23.62%	45.93%	-51.33%	15.77%	143.11%	42.79%
Accounts Receivable	10.9	10.11	7.36	4.55	2.41	1.28
Other Receivables	3.5	0.15	0.26	0.15	0.73	0.61
Receivables	14.4	10.26	7.62	4.7	3.14	1.89
Inventory	-	-	-	0.01	-	-
Prepaid Expenses	-	0.37	0.35	0.22	0.03	0.13
Other Current Assets	-	1.64	0.72	0.73	0.12	0.11
Total Current Assets	38.7	29.51	20.51	29.93	24.26	10.75
Property, Plant & Equipment	23.19	23.28	23.04	16.65	5.26	5.5
Goodwill	26.37	26.37	26.37	2.15	-	-
Other Intangible Assets	49.18	46.91	44.61	33.92	12.67	12.36
Long-Term Deferred Tax Assets	0.83	0.29	0.12	0.03	-	-
Long-Term Deferred Charges	-	-	-	-	0.28	-
Other Long-Term Assets	0.05	0.19	0.98	0.68	0.62	1.48
Total Assets	138.3	126.53	115.62	83.36	43.1	30.09
Accounts Payable	14.27	12.65	10.86	4.46	2.6	0.91
Accrued Expenses	6.39	5.26	4.29	4.07	2.5	1.75
Short-Term Debt	-	-	6.59	-	-	-
Current Portion of Leases	4.78	4.35	3.8	1.69	0.88	0.78
Current Income Taxes Payable	0.61	0.05	2.96	5.13	2.49	1.11
Current Unearned Revenue	14.19	13.35	10.12	7.49	5.59	3.89
Other Current Liabilities	18.68	0.04	4.63	4.87	-	-
Total Current Liabilities	58.93	35.7	43.25	27.7	14.07	8.43
Long-Term Leases	14.76	14.77	15.49	12.66	3.41	3.78
Long-Term Deferred Tax Liabilities	2.3	2.15	2.36	1.51	1.5	1.77
Other Long-Term Liabilities	3.24	17.56	16.17	3.86	-	-
Total Liabilities	79.22	70.18	77.28	45.73	18.97	13.98
Common Stock	2.81	2.85	2.85	2.85	2.85	2.85
Retained Earnings	34.71	35.03	21.7	23.83	11.1	3.09
Comprehensive Income & Other	21.56	18.09	13.22	10.17	10.17	10.17
Total Common Equity	59.09	55.97	37.76	36.85	24.13	16.11
Minority Interest	-	0.38	0.58	0.78	-	-
Shareholders' Equity	59.09	56.35	38.35	37.63	24.13	16.11
Total Liabilities & Equity	138.3	126.53	115.62	83.36	43.1	30.09
Total Debt	19.54	19.12	25.89	14.35	4.29	4.56
Net Cash (Debt)	4.76	-1.88	-14.07	9.93	16.68	4.07
Net Cash Growth	364.84%	-	-	-40.48%	309.80%	46.20%
Net Cash Per Share	0.17	-0.07	-0.49	0.35	0.58	0.14
Filing Date Shares Outstanding	28.13	28.13	28.52	28.52	28.52	28.52
Total Common Shares Outstanding	28.13	28.52	28.52	28.52	28.52	28.52
Working Capital	-20.23	-6.19	-22.75	2.23	10.2	2.32
Book Value Per Share	2.10	1.96	1.32	1.29	0.85	0.57
Tangible Book Value	-16.46	-17.3	-33.21	0.79	11.46	3.75
Tangible Book Value Per Share	-0.59	-0.61	-1.16	0.03	0.40	0.13
Buildings	21.95	18.48	15.01	13.33	4.48	4.56
Machinery	19.48	15.77	13.38	5.12	3.1	2.4
Construction In Progress	-	0.3	-	0.38	0.08	-

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