AMS:BESI Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	349.09	372.99	342.32	188.48	491.69	451.4
Short-Term Investments	160	170	330	225	180	195.79
Cash & Short-Term Investments	509.09	542.99	672.32	413.48	671.69	647.18
Cash Growth	3.86%	-19.24%	62.60%	-38.44%	3.79%	8.07%
Accounts Receivable	254.08	180.56	183.8	143.71	148.75	176.47
Other Receivables	24.33	23.8	33.82	24.9	14.43	10.46
Receivables	278.41	204.36	217.62	168.61	163.18	186.94
Inventory	116.95	104.07	103.29	92.51	92.12	94.4
Prepaid Expenses	7.72	4.43	4.09	2.96	2.52	2.17
Other Current Assets	-	1.14	1.09	10.75	7.19	5.46
Total Current Assets	912.17	856.98	998.39	688.29	936.7	936.15
Property, Plant & Equipment	68.39	67.98	60.5	55.76	50.75	40.49
Long-Term Investments	-	-	-	-	-	25
Goodwill	45.11	44.83	46.01	45.4	45.75	45.17
Other Intangible Assets	105.53	0.33	0.24	0.4	0.37	0.8
Long-Term Deferred Tax Assets	19.94	25.11	31.57	12.22	19.56	27.44
Long-Term Deferred Charges	-	104.21	96.44	93.27	80.84	67.95
Other Long-Term Assets	11.68	14.3	1.33	1.22	1.21	1.05
Total Assets	1,163	1,114	1,234	896.55	1,135	1,144
Accounts Payable	84.08	56.52	52.63	46.89	41.43	74.71
Accrued Expenses	-	41.45	43.55	33.43	34.22	31.95
Short-Term Debt	-	-	0.78	-	-	-
Current Portion of Long-Term Debt	-	-	2.04	3.14	2.36	-
Current Portion of Leases	2.38	2.92	3.89	3.74	3.34	3.48
Current Income Taxes Payable	13.33	10.4	21.39	16.63	21.74	28.64
Current Unearned Revenue	-	16.75	11.36	11.47	13.9	10.44
Other Current Liabilities	113.19	26.28	31.34	21.94	26.91	38.37
Total Current Liabilities	212.98	154.33	166.98	137.23	143.89	187.58
Long-Term Debt	345.08	507	525.65	297.35	322.82	301.8
Long-Term Leases	10.55	11.32	12.35	14.92	14.37	7.2
Long-Term Unearned Revenue	-	2.9	3.56	0.7	0.93	0.98
Pension & Post-Retirement Benefits	-	3.75	7.15	5.33	5.62	9.17
Long-Term Deferred Tax Liabilities	10.17	10.85	10.32	12.96	13.3	10.97
Other Long-Term Liabilities	10.8	7.21	7.21	6.65	5.72	7.07
Total Liabilities	589.57	697.35	733.21	475.14	506.66	524.77
Common Stock	0.81	0.81	0.81	0.81	0.81	0.79
Additional Paid-In Capital	287.29	139.75	181.43	108.14	271.35	251.15
Retained Earnings	127.53	226.6	270.19	259.73	304.75	333.57
Comprehensive Income & Other	157.62	49.24	48.83	52.73	51.62	33.77
Total Common Equity	573.25	416.4	501.26	421.41	628.54	619.27
Shareholders' Equity	573.25	416.4	501.26	421.41	628.54	619.27
Total Liabilities & Equity	1,163	1,114	1,234	896.55	1,135	1,144
Total Debt	358.01	521.24	544.71	319.16	342.89	312.48
Net Cash (Debt)	151.08	21.75	127.61	94.32	328.8	334.71
Net Cash Growth	-	-82.96%	35.30%	-71.31%	-1.76%	77.13%
Net Cash Per Share	1.90	0.27	1.56	1.14	3.84	3.92
Filing Date Shares Outstanding	80.82	79.28	79.31	77.02	78.49	77.97
Total Common Shares Outstanding	80.82	79.28	79.31	77.02	78.49	77.97
Working Capital	699.19	702.66	831.41	551.06	792.81	748.57
Book Value Per Share	7.09	5.25	6.32	5.47	8.01	7.94
Tangible Book Value	422.61	371.24	455.02	375.61	582.42	573.3
Tangible Book Value Per Share	5.23	4.68	5.74	4.88	7.42	7.35
Land	-	50.04	39.54	37.21	36.15	32.68
Machinery	-	81.51	75	61.33	56.41	56.1
Construction In Progress	-	0.25	0.89	1.05	0.44	0.42