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Borovo: It is unknown who is who, but someone has shown interest in a strategic partnership

Tvornica Borovo
Tvornica Borovo / Image by: foto Goran Gazdek

It truly saddens a person to write about the former giant Borovo, which today is not even a shadow of its pre-war self. Admittedly, it shouldn’t be, as those were different times, but the once powerful regional giant with 22,000 employees has long been merely surviving, yet the fact that it persists, that it is still alive, awakens hope that it will one day stand on its own feet. And hope exists, especially now that an investor has shown interest in it.

This was confirmed to us by the Center for Restructuring and Sale (CERP), the owner of the company, as well as the president of the Borovo Management Board Gordana Odor, but they note that they cannot yet speak about who it is. We only know that one potential investor showed interest after a ‘public call for expressing interest from strategic partners to strengthen the market and invest in Borovo’ was sent in April, which ended on May 31. CERP refers to the confidentiality statement, as does Borovo, so they cannot disclose more information to the public.

– A confidentiality agreement has been signed, and the other party did not want to reveal their identity. Given what has been said, we must emphasize that everything will proceed transparently, but at this stage, Borovo and the potential strategic partner must determine whether their interests in the company align before initiating any procedures – Odor stated.

Maximum state assistance

Thus, we see that there is still nothing concrete, and given that the public call has just concluded, we can assume that a deep dive into the company may have just begun so that the potential investor can see whether it makes sense to invest or not. No one mentions when the interested investor might make a final decision, but hopefully, they will know where they stand by the end of the year. In the meantime, CERP is monitoring and analyzing all possible options for stabilizing operations, primarily taking care of employees, but the state has already helped significantly in recent years by postponing the repayment of a loan amounting to €6.1 million taken from Croatia Bank and HBOR.

– The fact is that Borovo persistently withstands all business challenges thanks to the assistance of the Government of the Republic of Croatia in the form of pledged shares, and in recent years, also the postponement of loan repayments, which shows the concern of the majority owner due to the importance and sensitivity of the company at the local level. More direct assistance is neither possible nor allowed given the strict rules of the European Commission regarding state aid in the role of an investor – they explain in CERP.

At least one problem eliminated

Three years ago, KPMG developed a restructuring program, but since then, only the aforementioned extension of CERP’s guarantees has been approved to postpone the repayment of loans to state banks for another year. The restructuring program proposed ways to reduce costs and the number of employees, change the production profile focusing on more profitable programs, and ultimately find a strategic partner. The failure to find a strategic partner who would guarantee the state the survival of Borovo has been the biggest criticism from state bodies so far. Finally, this process began in April, and the restructuring model should now depend on whether the secret potential investor decides to enter Borovo’s ownership.

– The restructuring plan for Borovo should be adopted by the EU Commission, but given that the process of finding a strategic partner and potential investor has begun, it may go in a different direction – says Odor.

Analysis by Nikola Nikšić: The ratio of financing from internal and external sources is more than good

Net working capital, the difference between the value of current assets and current liabilities, in 2023 for Borovo amounted to €2.1 million, and the current liquidity ratio was 1.25 (in 2021 it was 1.99, and in 2022 it fell to 1.47). The share of net working capital in total assets was 4.1 percent, which corresponds to the value for the activity (4.3 percent).

The value of the 0.25 quick liquidity ratio (when inventories are excluded from current assets and the ratio with current liabilities is measured) indicates how dependent the company is on inventory turnover, i.e., on the quality of procurement management (prices, quantities, and deadlines) and production and sales that will convert those raw materials into final products and duly collected revenues.

Inventories, which as of December 31, 2023, amounted to €7.8 million, increased by €0.6 million compared to the previous year, so the share of inventories in total assets was 15.2 percent.

As of December 31, 2023, the company had a total of €15 million in liabilities to creditors, which is €0.8 million more than a year earlier. The share capital and capital reserves of Borovo as a joint-stock company amount to a total of €42 million and, after deducting the carried-over loss (€7.9 million) and the loss for the financial year (€1.4 million), represent 64 percent of total liabilities. Thus, despite poor results, the ratio of financing from internal and external sources on the last day of the previous year (64 percent – 36 percent) is more than good.

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