Bénéteau S.A. (EPA:BEN)

Bénéteau 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	455.96	398.38	356.2	321.73	315.42
Cash & Short-Term Investments	455.96	398.38	356.2	321.73	315.42
Cash Growth	14.46%	11.84%	10.72%	2.00%	34.90%
Accounts Receivable	18.74	25.68	80.46	57.16	33.03
Other Receivables	395.33	427.79	307.41	170.64	162.87
Receivables	414.06	453.47	387.87	227.8	195.91
Inventory	317.82	400.96	450.3	328.33	306.04
Prepaid Expenses	11.08	9.74	9.56	7.47	7.45
Other Current Assets	14.25	287.75	2.96	4.51	2.63
Total Current Assets	1,213	1,550	1,207	889.84	827.44
Property, Plant & Equipment	309.59	308.66	316.24	306.17	295.09
Long-Term Investments	57.7	74.35	74.03	83.36	39.77
Goodwill	33.95	32.08	91.05	90.75	87.35
Other Intangible Assets	14.93	17.61	18.04	16.22	14.26
Long-Term Deferred Tax Assets	17.09	23.03	15.76	12.81	14.51
Long-Term Deferred Charges	0.76	0.96	0.6	0.59	1.03
Other Long-Term Assets	5.12	2.87	2.92	0.38	0.37
Total Assets	1,652	2,010	1,726	1,400	1,280
Accounts Payable	62.23	107.95	164.77	139.8	96.14
Accrued Expenses	102.13	125.59	125.88	102.01	76.55
Short-Term Debt	327.08	465.55	316.92	153.1	154.29
Current Portion of Long-Term Debt	65.63	62.41	64.36	52.25	176.57
Current Portion of Leases	2.29	2.65	2.97	2.62	2.3
Current Income Taxes Payable	0.97	0.66	4.86	0.55	0.27
Current Unearned Revenue	74.01	103	179.08	154.65	109.69
Other Current Liabilities	87.12	235.34	101.23	94.47	46.93
Total Current Liabilities	721.47	1,103	960.07	699.44	662.74
Long-Term Debt	11.08	15.44	20.32	25.91	13.96
Long-Term Leases	5.85	6.48	7.66	5.34	5.3
Long-Term Deferred Tax Liabilities	0.29	1.55	2.47	1.18	0.32
Other Long-Term Liabilities	9.28	7.27	6.05	15.59	27.17
Total Liabilities	766.45	1,154	1,019	770.72	728
Common Stock	8.28	8.28	8.28	8.28	8.28
Additional Paid-In Capital	27.85	27.85	27.85	27.85	27.85
Retained Earnings	92.85	184.99	103.14	73.42	-80.88
Treasury Stock	-24.81	-20.29	-25.27	-11.28	-12.25
Comprehensive Income & Other	781.83	655.08	592.51	531.3	610.58
Total Common Equity	885.99	855.91	706.5	629.56	553.58
Minority Interest	-0.14	0.11	-0.01	-0.16	-1.77
Shareholders' Equity	885.86	856.02	706.48	629.4	551.81
Total Liabilities & Equity	1,652	2,010	1,726	1,400	1,280
Total Debt	411.94	552.52	412.22	239.21	352.43
Net Cash (Debt)	44.02	-154.14	-56.02	82.52	-37.01
Net Cash Per Share	0.54	-1.90	-0.68	1.00	-0.45
Filing Date Shares Outstanding	80.51	80.94	80.31	81.55	81.45
Total Common Shares Outstanding	80.51	80.94	80.31	81.55	81.45
Working Capital	491.71	447.16	246.83	190.4	164.7
Book Value Per Share	11.00	10.58	8.80	7.72	6.80
Tangible Book Value	837.12	806.22	597.42	522.59	451.97
Tangible Book Value Per Share	10.40	9.96	7.44	6.41	5.55
Land	59.12	57.87	73.63	-	63.94
Buildings	335.65	318.32	339.09	-	310.7
Machinery	617.68	590.53	572.9	-	571.67
Construction In Progress	60.27	63.22	55.46	-	23.71

Updated Jan 15, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.