SPEAR Investments I B.V. Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2019
Period Ending	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '19 Dec 31, 2019
Cash & Equivalents	0.13	0.22	2.37	1.77	0.18
Short-Term Investments	0.38	0.08	0.02	-	0.1
Cash & Short-Term Investments	0.51	0.29	2.39	1.77	0.28
Cash Growth	73.08%	-87.73%	35.00%	543.57%	-54.44%
Accounts Receivable	0.72	10.06	4.55	4.16	8.67
Other Receivables	4.63	5.13	23.2	0.64	0.2
Receivables	5.35	15.18	27.75	4.8	8.87
Inventory	5.01	6.93	6.55	0.51	0.36
Other Current Assets	-	0.88	-	-	-
Total Current Assets	10.87	23.28	36.69	7.08	9.5
Property, Plant & Equipment	1.26	2.41	3.98	6.37	0.54
Long-Term Investments	0.1	3.14	1.9	2.5	0.52
Other Intangible Assets	0.38	0.38	0.73	0.3	2.27
Long-Term Deferred Tax Assets	-	0.15	2.92	1.47	-
Long-Term Deferred Charges	11.93	8.01	10.37	10.24	-
Other Long-Term Assets	14.33	13.32	0.06	0.02	-
Total Assets	38.86	52.33	58.4	29.21	12.83
Accounts Payable	5.46	5.89	4.12	3.98	2.87
Accrued Expenses	0.43	0.15	0.07	0	-
Short-Term Debt	4.3	8.49	3.27	-	3.83
Current Portion of Long-Term Debt	1.63	1.38	1.55	4.27	-
Current Portion of Leases	-	-	-	0.22	-
Current Income Taxes Payable	-	-	-	0.1	0.15
Current Unearned Revenue	-	0.55	1.24	0.07	-
Other Current Liabilities	0.53	6.3	7.7	0.75	0.08
Total Current Liabilities	12.35	22.75	17.96	9.38	6.93
Long-Term Debt	31.49	3.45	10.86	17.17	1.94
Long-Term Leases	-	-	-	0.44	-
Long-Term Deferred Tax Liabilities	0.84	0.52	0.15	-	-
Other Long-Term Liabilities	-	29.89	28.69	0.23	0.67
Total Liabilities	44.69	56.61	57.65	27.22	9.53
Common Stock	0	0	0	0	0
Additional Paid-In Capital	21.23	21.23	4.63	2.13	-
Retained Earnings	-37.56	-33.14	-10.39	-6.74	1.04
Comprehensive Income & Other	10.5	7.62	6.51	6.6	2.25
Shareholders' Equity	-5.83	-4.28	0.76	1.99	3.3
Total Liabilities & Equity	38.86	52.33	58.4	29.21	12.83
Total Debt	37.43	13.31	15.68	22.1	5.76
Net Cash (Debt)	-36.92	-13.02	-13.29	-20.33	-5.49
Net Cash Per Share	-77.03	-27.17	-33.30	-56.81	-
Filing Date Shares Outstanding	0.48	0.48	0.41	0.36	-
Total Common Shares Outstanding	0.48	0.48	0.41	0.36	-
Working Capital	-1.48	0.53	18.73	-2.3	-
Book Value Per Share	-12.16	-8.93	1.83	5.56	-
Tangible Book Value	-6.2	-4.66	0.03	1.69	-
Tangible Book Value Per Share	-12.95	-9.72	0.06	4.72	-
Machinery	7.28	7.9	7.86	7.95	0.54