BW LPG Limited (BWLP)

BW LPG Balance Sheet

Financials in millions USD. 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	264.29	287.55	284.52	132.67	90.26	112.21
Trading Asset Securities	-	3.27	3.27	3.25	28.26	-
Cash & Short-Term Investments	267.06	290.82	287.79	135.92	118.52	112.21
Cash Growth	-20.70%	1.05%	111.73%	14.69%	5.62%	124.08%
Accounts Receivable	269.82	275.95	168.48	151.26	166.05	157.69
Other Receivables	-	26.74	25.76	18.4	4	8.25
Receivables	269.82	302.69	194.24	169.66	188.13	171.59
Inventory	70.54	188.59	135.93	54.58	15.06	40.68
Prepaid Expenses	-	15.23	11.19	29.51	45.04	22.69
Other Current Assets	30.92	81.38	110.34	62.71	7.97	40.81
Total Current Assets	638.33	878.71	739.5	452.38	374.7	387.98
Property, Plant & Equipment	1,534	1,609	1,770	1,899	1,902	2,069
Long-Term Investments	39.29	11.3	23.81	-	5.03	3.58
Other Intangible Assets	1.06	1.24	1.37	1.88	1.95	1
Long-Term Accounts Receivable	7.09	-	2.68	10.53	18.06	35.33
Long-Term Deferred Tax Assets	6.63	6.86	6.72	-	-	-
Other Long-Term Assets	10.25	13.21	15.87	-	-	-
Total Assets	2,237	2,520	2,560	2,364	2,417	2,549
Accounts Payable	156.86	222.01	165.86	38.57	6.42	7.47
Accrued Expenses	-	39	45.01	34.07	27.94	44.13
Short-Term Debt	-	84.26	53.14	-	34.46	33.3
Current Portion of Long-Term Debt	132.07	128.17	63.02	82.51	92.33	107.56
Current Portion of Leases	73.81	79.48	121.2	46.4	45.02	50.24
Current Income Taxes Payable	7.31	8.12	2.49	1.23	1	1.56
Current Unearned Revenue	-	3.85	2.83	4.59	6.63	7.49
Other Current Liabilities	21.24	90.46	40.35	12.13	42.98	18.25
Total Current Liabilities	391.28	655.34	493.88	219.5	256.78	270
Long-Term Debt	173.27	199.92	362.22	659.78	730.73	923.18
Long-Term Leases	70.98	78.36	106.28	86.14	143.43	167.65
Other Long-Term Liabilities	0.57	0.68	0.93	12.96	34.12	11.21
Total Liabilities	636.1	934.3	963.31	978.38	1,165	1,372
Common Stock	1.4	1.4	1.42	1.42	1.42	1.42
Additional Paid-In Capital	971.77	971.77	975.73	975.73	975.73	975.73
Retained Earnings	575.93	609.48	557	460.65	377.53	260.29
Treasury Stock	-51.54	-56.44	-47.63	-23.29	-16.9	-14.43
Comprehensive Income & Other	-10.38	-56.49	-9.78	-42.44	-86.21	-45.69
Total Common Equity	1,487	1,470	1,477	1,372	1,252	1,177
Minority Interest	113.71	116.45	119.86	13.84	-	-
Shareholders' Equity	1,601	1,586	1,597	1,386	1,252	1,177
Total Liabilities & Equity	2,237	2,520	2,560	2,364	2,417	2,549
Total Debt	450.13	570.19	705.86	874.83	1,046	1,282
Net Cash (Debt)	-183.06	-279.37	-418.07	-738.91	-927.45	-1,170
Net Cash Per Share	-1.38	-2.10	-3.09	-5.32	-6.71	-8.43
Filing Date Shares Outstanding	131.75	131.07	133.38	136.94	138.1	138.62
Total Common Shares Outstanding	131.75	131.07	133.38	136.94	138.1	138.62
Working Capital	247.05	223.37	245.62	232.88	117.93	117.98
Book Value Per Share	11.29	11.21	11.07	10.02	9.06	8.49
Tangible Book Value	1,486	1,468	1,475	1,370	1,250	1,176
Tangible Book Value Per Share	11.28	11.20	11.06	10.01	9.05	8.49
Machinery	1,934	1,933	1,955	2,268	2,251	2,365

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