BE Semiconductor Industries N.V. (AMS:BESI)

AMS:BESI Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	330.17	342.32	188.48	491.69	451.4	375.41
Short-Term Investments	160	330	225	180	195.79	223.44
Cash & Short-Term Investments	490.17	672.32	413.48	671.69	647.18	598.85
Cash Growth	90.55%	62.60%	-38.44%	3.79%	8.07%	46.56%
Accounts Receivable	178.62	183.8	143.71	148.75	176.47	93.22
Other Receivables	46.96	33.82	24.9	14.43	10.46	8.39
Receivables	225.57	217.62	168.61	163.18	186.94	101.61
Inventory	96.98	103.29	92.51	92.12	94.4	51.65
Prepaid Expenses	6.87	4.09	2.96	2.52	2.17	2.08
Other Current Assets	-	1.09	10.75	7.19	5.46	1.34
Total Current Assets	819.58	998.39	688.29	936.7	936.15	755.53
Property, Plant & Equipment	64.89	60.5	55.76	50.75	40.49	37.71
Long-Term Investments	-	-	-	-	25	-
Goodwill	44.86	46.01	45.4	45.75	45.17	44.48
Other Intangible Assets	103.93	0.24	0.4	0.37	0.8	0.98
Long-Term Deferred Tax Assets	27.49	31.57	12.22	19.56	27.44	21.92
Long-Term Deferred Charges	-	96.44	93.27	80.84	67.95	49.68
Other Long-Term Assets	6.51	1.33	1.22	1.21	1.05	1.04
Total Assets	1,067	1,234	896.55	1,135	1,144	911.36
Accounts Payable	47.46	52.63	46.89	41.43	74.71	44.02
Accrued Expenses	-	43.55	33.43	34.22	31.95	22.84
Short-Term Debt	-	0.78	-	-	-	-
Current Portion of Long-Term Debt	-	2.04	3.14	2.36	-	-
Current Portion of Leases	3.45	3.89	3.74	3.34	3.48	2.98
Current Income Taxes Payable	7.23	21.39	16.63	21.74	28.64	9.24
Current Unearned Revenue	-	11.36	11.47	13.9	10.44	5.72
Other Current Liabilities	84.85	31.34	21.94	26.91	38.37	16.69
Total Current Liabilities	142.99	166.98	137.23	143.89	187.58	101.49
Long-Term Debt	526.18	525.65	297.35	322.82	301.8	399.96
Long-Term Leases	10.87	12.35	14.92	14.37	7.2	6.95
Long-Term Unearned Revenue	6.75	3.56	0.7	0.93	0.98	0.78
Long-Term Deferred Tax Liabilities	10.52	10.32	12.96	13.3	10.97	12.84
Other Long-Term Liabilities	13.16	7.21	6.65	5.72	7.07	7.22
Total Liabilities	710.48	733.21	475.14	506.66	524.77	540.13
Common Stock	0.81	0.81	0.81	0.81	0.79	0.79
Additional Paid-In Capital	149.54	181.43	108.14	271.35	251.15	178.6
Retained Earnings	51.7	270.19	259.73	304.75	333.57	180.51
Comprehensive Income & Other	154.73	48.83	52.73	51.62	33.77	11.33
Total Common Equity	356.78	501.26	421.41	628.54	619.27	371.23
Shareholders' Equity	356.78	501.26	421.41	628.54	619.27	371.23
Total Liabilities & Equity	1,067	1,234	896.55	1,135	1,144	911.36
Total Debt	540.51	544.71	319.16	342.89	312.48	409.88
Net Cash (Debt)	-50.34	127.61	94.32	328.8	334.71	188.96
Net Cash Growth	-	35.30%	-71.31%	-1.76%	77.13%	58.28%
Net Cash Per Share	-0.62	1.56	1.14	3.84	3.92	2.26
Filing Date Shares Outstanding	79.13	79.31	77.02	78.49	77.97	72.87
Total Common Shares Outstanding	79.13	79.31	77.02	78.49	77.97	72.87
Working Capital	676.6	831.41	551.06	792.81	748.57	654.05
Book Value Per Share	4.51	6.32	5.47	8.01	7.94	5.09
Tangible Book Value	207.99	455.02	375.61	582.42	573.3	325.76
Tangible Book Value Per Share	2.63	5.74	4.88	7.42	7.35	4.47
Land	-	39.54	37.21	36.15	32.68	29.23
Machinery	-	75	61.33	56.41	56.1	52.11
Construction In Progress	-	0.89	1.05	0.44	0.42	1.48

Updated Feb 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.