ZE PAK SA (WSE: ZEP)

ZE PAK 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	496.83	534.01	1,463	506.67	497.86	414.63
Short-Term Investments	-	11.35	-	0.15	0.01	-
Trading Asset Securities	-	-	19.82	10.54	-	-
Accounts Receivable	171.47	144.64	349.85	223.95	156.57	101.85
Other Receivables	77.35	77.48	471.65	1,170	246.89	144.44
Inventory	10.09	14.85	120.97	74.24	67.86	104.34
Other Current Assets	507.34	1,215	135.9	52.69	52.08	170.94
Total Current Assets	1,263	1,998	2,561	2,038	1,021	936.22
Property, Plant & Equipment	558.96	367.85	1,788	1,228	1,710	2,016
Goodwill	-	-	150.34	14.11	-	-
Other Intangible Assets	355.98	2.77	9.03	2.38	2.75	2.75
Long-Term Investments	784.85	739.21	4.13	8.52	5.08	0.53
Long-Term Loans Receivable	11.91	-	0.32	-	-	-
Long-Term Deferred Tax Assets	5.9	9.26	18.46	8.77	84.92	84.59
Other Long-Term Assets	440.64	473.07	7.94	11.81	54.73	78.09
Total Assets	3,421	3,590	4,539	3,312	2,879	3,118
Accounts Payable	175.47	152.47	222.03	142.72	98.96	84.73
Accrued Expenses	521.91	80.9	112.9	239.76	120.66	146.59
Short-Term Debt	-	-	439.9	176.17	24.12	14.75
Current Portion of Long-Term Debt	-	-	48.28	26.37	30.88	32.02
Current Unearned Revenue	6.76	8.09	29.88	4.28	7.01	3.29
Current Portion of Leases	4.7	3.98	6.47	6.32	-	-
Current Income Taxes Payable	0.1	15.33	3.08	0.66	-	0.22
Other Current Liabilities	19.5	838.04	1,263	1,397	786.45	671.89
Total Current Liabilities	728.43	1,099	2,126	1,993	1,068	953.48
Long-Term Debt	-	-	619.55	249.23	-	29.77
Long-Term Leases	27.99	35.88	57.17	41.52	51.5	55.02
Long-Term Unearned Revenue	4.98	5.03	28.93	4.32	36.03	41.79
Pension & Post-Retirement Benefits	24.11	24.1	23.95	27.16	40.89	45.51
Long-Term Deferred Tax Liabilities	2.53	25.06	28.93	32.8	312.9	382.28
Other Long-Term Liabilities	612.81	489.33	440.61	439.57	419.78	433.93
Total Liabilities	1,401	1,678	3,325	2,788	1,929	1,942
Common Stock	101.65	101.65	101.65	101.65	101.65	101.65
Additional Paid-In Capital	1,347	380.03	1,233	1,131	1,124	1,124
Retained Earnings	569.2	1,192	-610.93	-708.36	-274.85	-51.88
Comprehensive Income & Other	-0	237.66	0	0.01	0.04	-
Total Common Equity	2,018	1,912	723.7	524.63	951.21	1,174
Minority Interest	2.21	-	490.8	-0.4	-1.75	2.32
Shareholders' Equity	2,020	1,912	1,214	524.23	949.46	1,176
Total Liabilities & Equity	3,421	3,590	4,539	3,312	2,879	3,118
Total Debt	32.69	39.86	1,171	499.6	106.5	131.56
Net Cash (Debt)	464.14	505.5	311.21	17.76	391.37	283.08
Net Cash Growth	-26.83%	62.43%	1652.60%	-95.46%	38.26%	-
Net Cash Per Share	9.13	9.95	6.12	0.35	7.70	5.57
Filing Date Shares Outstanding	50.82	50.82	50.82	50.82	50.82	50.82
Total Common Shares Outstanding	50.82	50.82	50.82	50.82	50.82	50.82
Working Capital	534.64	898.75	435.13	45.12	-46.81	-17.27
Book Value Per Share	39.71	37.61	14.24	10.32	18.72	23.10
Tangible Book Value	1,662	1,909	564.32	508.14	948.46	1,171
Tangible Book Value Per Share	32.71	37.56	11.10	10.00	18.66	23.05
Land	253.39	247.55	258.64	247.82	227.05	223.25
Buildings	1,762	1,770	1,980	2,080	2,041	2,055
Machinery	4,107	4,182	4,950	5,082	5,021	5,077
Construction In Progress	262.49	61.61	613.04	314.07	194.77	110.08

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