Spadel SA (EBR:SPA)

Spadel 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	149.85	114.06	82.91	87.87	84.2
Short-Term Investments	0.02	0.02	0.02	0.02	0.02
Cash & Short-Term Investments	149.87	114.08	82.93	87.89	84.21
Cash Growth	31.38%	37.56%	-5.64%	4.36%	5.32%
Accounts Receivable	49.67	44.45	43.73	49.45	47.72
Other Receivables	9.17	7.33	7.98	1.06	1.46
Receivables	58.84	51.78	51.71	50.5	49.18
Inventory	24.78	23.31	21.65	18.16	16.74
Other Current Assets	1.76	1.7	1.61	0	-
Total Current Assets	235.25	190.87	157.89	156.55	150.13
Property, Plant & Equipment	121.95	118.59	118.85	119.27	117.98
Long-Term Investments	1.45	1.25	-	0.5	-
Goodwill	44.93	44.93	44.93	44.93	44.93
Other Intangible Assets	66.74	69.36	72.15	75.89	77.49
Long-Term Accounts Receivable	-	-	-	1.52	1.84
Other Long-Term Assets	0.56	0.87	2.17	-	-
Total Assets	470.86	425.86	395.98	398.65	392.37
Accounts Payable	60.6	51.96	43.79	46.71	34.54
Accrued Expenses	25.44	21.24	19.09	16.44	17.24
Short-Term Debt	-	-	-	10.5	14
Current Portion of Leases	1.86	1.08	1.49	1.28	1.4
Current Income Taxes Payable	3.39	2.09	2.23	1.43	1.82
Current Unearned Revenue	-	-	-	-	0.04
Other Current Liabilities	37.72	37.78	37.54	32.05	41.49
Total Current Liabilities	129.01	114.14	104.12	108.41	110.53
Long-Term Debt	-	-	-	-	10.5
Long-Term Leases	3.34	2.83	4.12	5.14	5.04
Long-Term Deferred Tax Liabilities	21.6	22.71	23.93	24.6	22.33
Other Long-Term Liabilities	3.56	4.27	3.54	3.56	4.49
Total Liabilities	160.43	146.74	138.14	147.11	162.47
Common Stock	5	5	5	5	5
Additional Paid-In Capital	1.88	-	-	-	-
Retained Earnings	291.14	-	-	-	-
Comprehensive Income & Other	12.35	274.07	252.79	246.49	224.85
Total Common Equity	310.37	279.07	257.79	251.49	229.85
Minority Interest	0.06	0.06	0.05	0.05	0.05
Shareholders' Equity	310.43	279.13	257.84	251.54	229.9
Total Liabilities & Equity	470.86	425.86	395.98	398.65	392.37
Total Debt	5.2	3.91	5.61	16.92	30.94
Net Cash (Debt)	144.67	110.17	77.32	70.97	53.27
Net Cash Growth	31.31%	42.48%	8.96%	33.22%	48.01%
Net Cash Per Share	34.86	26.55	18.63	17.10	12.84
Filing Date Shares Outstanding	4.15	4.15	4.15	4.15	4.15
Total Common Shares Outstanding	4.15	4.15	4.15	4.15	4.15
Working Capital	106.24	76.73	53.77	48.14	39.6
Book Value Per Share	74.78	67.24	62.11	60.59	55.38
Tangible Book Value	198.71	164.78	140.71	130.67	107.43
Tangible Book Value Per Share	47.88	39.70	33.90	31.48	25.89
Land	146.58	141.22	136	133.27	129.06
Machinery	281.22	269.85	260.42	250.76	240.52

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