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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	15.81	17.24	11.81	24.28	20.97	8.63
Cash & Short-Term Investments	15.81	17.24	11.81	24.28	20.97	8.63
Cash Growth	2.93%	45.93%	-51.33%	15.77%	143.11%	42.79%
Accounts Receivable	9.81	10.11	7.36	4.55	2.41	1.28
Other Receivables	3.06	0.15	0.26	0.15	0.73	0.61
Receivables	12.87	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	28.68	29.51	20.51	29.93	24.26	10.75
Property, Plant & Equipment	21.86	23.28	23.04	16.65	5.26	5.5
Goodwill	26.37	26.37	26.37	2.15	-	-
Other Intangible Assets	48.41	46.91	44.61	33.92	12.67	12.36
Long-Term Deferred Tax Assets	0.62	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	125.98	126.53	115.62	83.36	43.1	30.09
Accounts Payable	12.48	12.65	10.86	4.46	2.6	0.91
Accrued Expenses	6.18	5.26	4.29	4.07	2.5	1.75
Short-Term Debt	-	-	6.59	-	-	-
Current Portion of Leases	4.31	4.35	3.8	1.69	0.88	0.78
Current Income Taxes Payable	0.71	0.05	2.96	5.13	2.49	1.11
Current Unearned Revenue	14.71	13.35	10.12	7.49	5.59	3.89
Other Current Liabilities	-	0.04	4.63	4.87	-	-
Total Current Liabilities	38.4	35.7	43.25	27.7	14.07	8.43
Long-Term Leases	13.73	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	21.47	17.56	16.17	3.86	-	-
Total Liabilities	75.9	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	26.87	35.03	21.7	23.83	11.1	3.09
Comprensive Income & Other	20.4	18.09	13.22	10.17	10.17	10.17
Total Common Equity	50.08	55.97	37.76	36.85	24.13	16.11
Minority Interest	-	0.38	0.58	0.78	-	-
Shareholders' Equity	50.08	56.35	38.35	37.63	24.13	16.11
Total Liabilities & Equity	125.98	126.53	115.62	83.36	43.1	30.09
Total Debt	18.04	19.12	25.89	14.35	4.29	4.56
Net Cash (Debt)	-2.24	-1.88	-14.07	9.93	16.68	4.07
Net Cash Growth	-	-	-	-40.48%	309.80%	46.20%
Net Cash Per Share	-0.08	-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	-9.72	-6.19	-22.75	2.23	10.2	2.32
Book Value Per Share	1.78	1.96	1.32	1.29	0.85	0.57
Tangible Book Value	-24.7	-17.3	-33.21	0.79	11.46	3.75
Tangible Book Value Per Share	-0.88	-0.61	-1.16	0.03	0.40	0.13
Buildings	19.43	18.48	15.01	13.33	4.48	4.56
Machinery	16.33	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.