Sapiens International Corporation N.V. (SPNS)

SPNS Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	64.54	163.69	126.72	160.29	190.24	152.56
Short-Term Investments	10	52.5	75.4	20	20	30
Cash & Short-Term Investments	74.54	216.19	202.12	180.29	210.24	182.56
Cash Growth	-60.02%	6.96%	12.11%	-14.25%	15.16%	175.38%
Accounts Receivable	134.95	99.6	90.27	93.38	76.26	65.41
Other Receivables	30.33	19.35	22.51	11.53	13.65	19.39
Receivables	165.28	118.95	112.79	104.91	89.91	84.8
Other Current Assets	-	-	-	0.11	0.19	-
Total Current Assets	239.82	335.14	314.9	285.31	300.35	267.36
Property, Plant & Equipment	33.96	31.4	36.22	45.71	58.12	71.36
Goodwill	-	251.53	256.31	252.23	261.14	264.28
Other Intangible Assets	439.17	50.94	61.04	67.43	82.14	99.32
Long-Term Accounts Receivable	-	4.67	3.99	1.9	1.64	0.77
Long-Term Deferred Tax Assets	-	13.06	11.05	9.42	3.12	1.87
Other Long-Term Assets	26.69	4.96	6.11	6.35	8.48	9.2
Total Assets	739.64	691.71	689.62	668.34	714.99	714.16
Accounts Payable	11.62	8.41	6.29	9.42	5.01	5.39
Accrued Expenses	91.29	74.13	76.61	76.96	76.45	74.41
Current Portion of Long-Term Debt	19.8	19.8	19.8	19.8	19.8	19.8
Current Portion of Leases	7.28	6.44	6.62	9.06	10.83	9.92
Current Unearned Revenue	44.7	37.54	38.54	30.72	39.61	34.55
Other Current Liabilities	-	3.26	1.26	-	-	0.71
Total Current Liabilities	174.69	149.58	149.12	145.96	151.7	144.78
Long-Term Debt	-	19.79	39.54	59.28	78.99	98.68
Long-Term Leases	18.29	17.72	21.08	28.43	38.75	48.77
Long-Term Unearned Revenue	-	-	-	-	0.3	0.52
Long-Term Deferred Tax Liabilities	13.71	6.9	10.82	11.36	15.36	16.01
Other Long-Term Liabilities	20.84	18.09	19.11	20.38	21.08	21.19
Total Liabilities	227.53	212.08	239.68	265.4	306.17	329.95
Common Stock	498.31	0.76	0.76	0.76	0.76	0.75
Additional Paid-In Capital	-	354.98	353.32	344.73	340.84	334.69
Retained Earnings	-	160.23	119.88	85.58	71.56	44.64
Treasury Stock	-	-9.42	-9.42	-9.42	-9.42	-9.42
Comprehensive Income & Other	-	-26.92	-17.26	-21.14	2.82	11.03
Total Common Equity	498.31	479.63	447.27	400.5	406.55	381.69
Minority Interest	13.81	-	2.68	2.44	2.27	2.52
Shareholders' Equity	512.12	479.63	449.95	402.94	408.82	384.21
Total Liabilities & Equity	739.64	691.71	689.62	668.34	714.99	714.16
Total Debt	45.38	63.75	87.05	116.57	148.36	177.17
Net Cash (Debt)	29.16	152.44	115.07	63.72	61.88	5.39
Net Cash Growth	-76.36%	32.48%	80.59%	2.97%	1047.68%	-
Net Cash Per Share	0.52	2.71	2.07	1.15	1.11	0.10
Filing Date Shares Outstanding	55.9	55.89	55.74	55.16	55.08	54.68
Total Common Shares Outstanding	55.9	55.89	55.73	55.14	55.07	54.66
Working Capital	65.14	185.56	165.78	139.35	148.65	122.58
Book Value Per Share	8.91	8.58	8.03	7.26	7.38	6.98
Tangible Book Value	59.14	177.16	129.92	80.84	63.27	18.09
Tangible Book Value Per Share	1.06	3.17	2.33	1.47	1.15	0.33
Buildings	-	-	-	8.19	9.21	10.48
Machinery	-	42.27	41.73	48.36	54.5	53.86
Leasehold Improvements	-	8.59	9.04	-	-	-

Updated Aug 13, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q