BOSQAR d.d. (ZSE:BSQR)

BOSQAR d.d. 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	111.98	50.64	57.52	46.33	21.1
Short-Term Investments	0.56	0.3	0	0	0
Cash & Short-Term Investments	112.54	50.94	57.53	46.34	21.1
Cash Growth	120.95%	-11.46%	24.15%	119.61%	42.31%
Accounts Receivable	63.82	43.15	28.53	17.4	11.49
Other Receivables	15.65	10.69	5.25	6.08	4.64
Receivables	80.88	56.29	33.94	23.49	16.19
Inventory	18.05	1.53	0.21	0.09	0.13
Prepaid Expenses	3.07	2.62	3.56	3.57	1.37
Other Current Assets	5.53	0.82	0.76	0.1	0.11
Total Current Assets	220.07	112.19	95.99	73.58	38.9
Property, Plant & Equipment	114.61	31.17	44.07	10.62	9.51
Long-Term Investments	3.88	1.4	0.09	0	0
Goodwill	30.16	17.98	17.25	11.11	11.06
Other Intangible Assets	58.29	56.41	39.59	24.57	24.53
Long-Term Deferred Tax Assets	6.06	4.74	3.36	0.4	0.49
Other Long-Term Assets	18.27	16.14	0.54	0.23	0.09
Total Assets	484.51	241.43	203.65	121.3	85.01
Accounts Payable	35.28	12.24	6.36	4.23	3.21
Accrued Expenses	32.52	28.56	16.08	9.73	9.24
Current Portion of Long-Term Debt	66.46	29.02	19.78	14.57	4.73
Current Portion of Leases	8.12	5.47	5.73	2.29	1.07
Current Income Taxes Payable	1.78	2.49	1.04	0.96	0.46
Current Unearned Revenue	4.62	4.47	2.47	1.94	1.07
Other Current Liabilities	8.3	3.65	3.71	2.21	3.71
Total Current Liabilities	157.07	85.89	55.18	35.94	23.5
Long-Term Debt	124.86	73.72	76.59	24.9	18.61
Long-Term Leases	18.07	10.1	7.48	4.11	3.72
Long-Term Unearned Revenue	8.7	-	-	-	-
Long-Term Deferred Tax Liabilities	1.4	3.27	2.96	0.84	1.23
Other Long-Term Liabilities	19.45	10.35	2.39	0.81	1.37
Total Liabilities	329.56	183.33	146.25	66.88	48.92
Common Stock	15.64	13.03	13.03	13.07	11.36
Retained Earnings	23.04	21.09	18.71	13.11	8.9
Comprehensive Income & Other	21.63	-5.12	-1.21	5.21	-3.69
Total Common Equity	60.3	29	30.53	31.4	16.57
Minority Interest	94.65	29.1	26.87	23.03	19.52
Shareholders' Equity	154.95	58.11	57.4	54.43	36.09
Total Liabilities & Equity	484.51	241.43	203.65	121.3	85.01
Total Debt	217.51	118.31	109.59	45.87	28.14
Net Cash (Debt)	-104.96	-67.37	-52.06	0.47	-7.04
Net Cash Per Share	-102.73	-68.60	-53.01	0.51	-8.21
Filing Date Shares Outstanding	1.18	0.98	0.98	0.98	0.86
Total Common Shares Outstanding	1.18	0.98	0.98	0.98	0.86
Working Capital	63	26.3	40.82	37.64	15.4
Book Value Per Share	51.17	29.53	31.09	31.97	19.32
Tangible Book Value	-28.15	-45.39	-26.3	-4.28	-19.01
Tangible Book Value Per Share	-23.89	-46.22	-26.78	-4.36	-22.16
Land	9.71	-	-	-	-
Buildings	43.22	10.39	26.62	2.43	2.42
Machinery	41.79	14.75	10.18	3.64	4.6
Construction In Progress	11.39	0.29	0.63	0.18	0.16

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