Windar Photonics PLC (AIM:WPHO)

Windar Photonics Balance Sheet

Financials in millions EUR. 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	6.03	7.07	0.15	1.4	0.04	0.63
Cash & Short-Term Investments	6.03	7.07	0.15	1.4	0.04	0.63
Cash Growth	118.20%	4543.41%	-89.16%	3362.74%	-93.53%	-17.91%
Accounts Receivable	1.73	4.3	0.55	0.39	0.99	0.43
Other Receivables	0.88	0.49	0.29	0.42	0.42	0.47
Receivables	2.61	4.79	0.83	0.81	1.42	0.9
Inventory	1.86	1.36	0.72	0.7	0.69	0.64
Prepaid Expenses	0.2	0.16	0.13	0.05	0.03	0.01
Total Current Assets	10.7	13.39	1.83	2.96	2.18	2.18
Property, Plant & Equipment	0.73	0.45	0.39	0.11	0	0.03
Other Intangible Assets	1.57	1.76	1.34	1.2	1.2	1.21
Other Long-Term Assets	0.09	0.04	0.04	0.03	0.03	0.03
Total Assets	13.09	15.64	3.6	4.29	3.41	3.44
Accounts Payable	0.49	0.4	0.57	0.26	0.54	0.64
Current Portion of Long-Term Debt	0.47	0.6	0.53	0.16	0.37	0.02
Current Portion of Leases	0.01	0.03	0.03	-	-	-
Current Unearned Revenue	0.2	1.81	0.25	1.21	0.95	0.22
Other Current Liabilities	0.71	0.87	0.47	0.45	0.76	0.23
Total Current Liabilities	1.89	3.7	1.85	2.08	2.63	1.11
Long-Term Debt	0.71	0.8	1.29	1.69	1.37	1.72
Long-Term Leases	-	-	0.03	-	-	-
Other Long-Term Liabilities	0.19	0.18	0.16	0.18	0.17	0.17
Total Liabilities	2.79	4.69	3.34	3.95	4.17	3
Common Stock	1.17	1.16	0.83	0.83	0.68	0.68
Additional Paid-In Capital	27.81	27.64	16.48	16.48	14.5	14.5
Retained Earnings	-21.35	-20.66	-19.9	-19.82	-18.76	-17.65
Comprehensive Income & Other	2.68	2.82	2.85	2.85	2.82	2.91
Shareholders' Equity	10.31	10.95	0.26	0.34	-0.76	0.44
Total Liabilities & Equity	13.09	15.64	3.6	4.29	3.41	3.44
Total Debt	1.19	1.43	1.88	1.85	1.74	1.74
Net Cash (Debt)	4.84	5.64	-1.72	-0.44	-1.7	-1.12
Net Cash Per Share	0.06	0.07	-0.03	-0.01	-0.03	-0.02
Filing Date Shares Outstanding	96.37	96.04	68.36	68.36	54.6	54.6
Total Common Shares Outstanding	96.37	96.04	68.36	68.36	54.6	54.6
Working Capital	8.8	9.68	-0.02	0.88	-0.44	1.07
Book Value Per Share	0.11	0.11	0.00	0.00	-0.01	0.01
Tangible Book Value	8.73	9.19	-1.08	-0.86	-1.95	-0.76
Tangible Book Value Per Share	0.09	0.10	-0.02	-0.01	-0.04	-0.01
Machinery	-	0.7	0.59	0.34	0.23	0.23
Order Backlog	-	-	-	-	2.6	1.6

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