Ludan Engineering Co. Ltd (TLV:LUDN)

Ludan Engineering Co. Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	28.05	34.67	36.46	45.72	32.36	36.94
Cash & Short-Term Investments	28.05	34.67	36.46	45.72	32.36	36.94
Cash Growth	-34.09%	-4.91%	-20.24%	41.27%	-12.41%	60.84%
Accounts Receivable	128.14	219.2	206.72	180.17	161.59	155.26
Other Receivables	11.87	2.37	2.18	1.08	1.86	3.03
Receivables	140.01	224.49	209.05	181.39	163.61	158.38
Inventory	-	29.63	28.1	22.96	27.03	17.31
Prepaid Expenses	-	19.84	19.95	13.39	12.9	8.51
Other Current Assets	252.01	4.42	8.45	6.99	5.15	6.62
Total Current Assets	420.07	313.05	302.01	270.45	241.05	227.75
Property, Plant & Equipment	62.31	115.25	75.26	76.59	78.24	81.63
Long-Term Investments	0.19	0.26	-	-	-	-
Goodwill	-	30.5	26.74	16.4	15.18	10.88
Other Intangible Assets	25.02	16.9	19.32	16.76	14.07	17.72
Long-Term Deferred Tax Assets	2.38	6.34	5.69	7.3	8.83	10.66
Other Long-Term Assets	5.07	4.88	4.41	1.78	0.42	0.43
Total Assets	515.04	487.36	433.65	389.57	358.12	349.71
Accounts Payable	33.16	49.59	53.12	58.6	66.02	45.33
Accrued Expenses	-	62.19	58.03	53.29	47.29	53.13
Short-Term Debt	-	34.15	18.48	14.88	23.72	27.75
Current Portion of Long-Term Debt	19.01	3.12	3.47	2.18	2.78	15.19
Current Portion of Leases	15.39	22.9	14.58	16.92	16.84	15.7
Current Income Taxes Payable	3.17	3.39	2.06	2.39	1.75	4.24
Current Unearned Revenue	-	40.32	38.01	26.17	33.85	17.98
Other Current Liabilities	237.07	17.25	24.01	16.69	12.03	27.38
Total Current Liabilities	307.79	232.91	211.77	191.12	204.27	206.68
Long-Term Debt	9.74	7.83	9.75	5.27	7.17	3.87
Long-Term Leases	36.03	77.18	48.12	46.56	49.23	53.2
Long-Term Deferred Tax Liabilities	1.52	1.96	2.11	1.57	0.4	0.56
Other Long-Term Liabilities	7.38	12.53	6.54	-	-	-
Total Liabilities	364.79	344.34	291.33	257.92	276.05	278.83
Common Stock	12.94	12.94	12.94	12.94	12.94	12.94
Additional Paid-In Capital	28.44	28.44	28.44	28.44	28.44	28.44
Retained Earnings	91.71	87.48	87.67	80.7	59.06	43.8
Comprehensive Income & Other	1.69	-0.53	-0.32	-4.09	-19.69	-16.04
Total Common Equity	134.78	128.33	128.72	117.99	80.75	69.14
Minority Interest	15.47	14.69	13.6	13.67	1.33	1.75
Shareholders' Equity	150.25	143.01	142.32	131.66	82.07	70.89
Total Liabilities & Equity	515.04	487.36	433.65	389.57	358.12	349.71
Total Debt	80.16	145.18	94.41	85.8	99.73	115.69
Net Cash (Debt)	-52.11	-110.51	-57.95	-40.08	-67.37	-78.75
Net Cash Per Share	-4.18	-9.59	-5.03	-3.48	-5.85	-6.83
Filing Date Shares Outstanding	11.52	11.52	11.52	11.52	11.52	11.52
Total Common Shares Outstanding	11.52	11.52	11.52	11.52	11.52	11.52
Working Capital	112.29	80.14	90.24	79.34	36.78	21.08
Book Value Per Share	11.69	11.13	11.17	10.24	7.01	6.00
Tangible Book Value	109.76	80.92	82.66	84.82	51.5	40.53
Tangible Book Value Per Share	9.52	7.02	7.17	7.36	4.47	3.52
Land	-	6.07	6.07	6.07	6.06	6.06
Machinery	-	53.02	43.99	38.78	32.81	33.28
Leasehold Improvements	-	18.89	14.03	12.4	13.22	12.87

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