The House of Agriculture Spiroy S.A. (ATH:SPIR)

ATH:SPIR Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	0.8	0.75	0.47	0.53	0.95
Cash & Short-Term Investments	0.8	0.75	0.47	0.53	0.95
Cash Growth	7.25%	59.28%	-10.64%	-44.65%	292.73%
Accounts Receivable	6.35	4.36	2.97	2.46	2.8
Other Receivables	1.1	0.34	0.47	0.31	0.22
Receivables	7.46	4.7	3.44	2.77	3.02
Inventory	7.96	7.27	8.3	7.87	8.18
Other Current Assets	-	0.3	0.3	0.13	0.13
Total Current Assets	16.22	13.01	12.52	11.3	12.28
Property, Plant & Equipment	3.84	3.75	5.09	5.74	6.46
Long-Term Deferred Tax Assets	-	-	0.08	0.3	0.47
Other Long-Term Assets	15.98	15.35	12.51	12.19	12.38
Total Assets	36.05	32.11	30.19	29.52	31.6
Accounts Payable	4.68	2.6	3.41	2.72	2.41
Accrued Expenses	-	3.85	2.7	1.92	1.18
Short-Term Debt	-	-	-	-	14.27
Current Portion of Long-Term Debt	2.21	1.25	1.08	0.64	-
Current Portion of Leases	0.28	0.23	0.22	0.16	0.12
Current Income Taxes Payable	-	4.12	2.95	0.48	1.16
Current Unearned Revenue	-	1.26	0.59	0.59	0.94
Other Current Liabilities	13.01	1.92	1.14	4.54	6.22
Total Current Liabilities	20.18	15.23	12.1	11.06	26.31
Long-Term Debt	12.87	13.31	13.51	13.71	2.17
Long-Term Leases	0.69	0.4	0.2	0.2	0.21
Long-Term Unearned Revenue	-	0.4	0.5	0.61	0.72
Long-Term Deferred Tax Liabilities	0.06	0.04	-	-	-
Other Long-Term Liabilities	1.97	2.09	2.66	3.11	0.47
Total Liabilities	36.02	31.69	29.16	28.87	30.03
Common Stock	1.99	1.99	1.99	1.99	1.99
Retained Earnings	-3.37	-3.05	-1.97	-2.15	-0.75
Treasury Stock	-0.26	-0.26	-0.26	-0.26	-0.26
Comprehensive Income & Other	1.67	1.73	1.27	1.08	0.59
Total Common Equity	0.03	0.41	1.04	0.66	1.57
Minority Interest	0.01	0	-0	-0.01	-0
Shareholders' Equity	0.03	0.42	1.04	0.65	1.57
Total Liabilities & Equity	36.05	32.11	30.19	29.52	31.6
Total Debt	16.05	15.18	15.02	14.72	16.77
Net Cash (Debt)	-15.24	-14.43	-14.55	-14.19	-15.82
Net Cash Per Share	-0.54	-0.51	-0.51	-0.50	-0.56
Filing Date Shares Outstanding	28.29	28.33	28.33	28.33	28.33
Total Common Shares Outstanding	28.29	28.33	28.33	28.33	28.33
Working Capital	-3.96	-2.22	0.42	0.23	-14.02
Book Value Per Share	0.00	0.01	0.04	0.02	0.06
Tangible Book Value	0.03	0.41	1.04	0.66	1.57
Tangible Book Value Per Share	0.00	0.01	0.04	0.02	0.06
Land	-	0.9	0.9	0.9	0.9
Buildings	-	8.77	11.47	11.46	11.46
Machinery	-	11.12	11.07	11.04	11.02
Construction In Progress	-	0.05	0.05	0.05	0.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.