Theon International Plc (AMS:THEON)

Theon International 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	121.81	87.81	65.64	24.04	26.1	14.63
Short-Term Investments	10.41	30.26	0.16	0.46	0.4	0.33
Cash & Short-Term Investments	132.22	118.07	65.8	24.5	26.49	14.97
Cash Growth	5.66%	79.44%	168.61%	-7.54%	77.03%	104.33%
Accounts Receivable	114.77	125.95	46.09	68	15.84	6.78
Other Receivables	4.84	4.33	9.02	4.21	2.71	2.89
Receivables	119.61	130.48	55.11	72.21	18.55	9.67
Inventory	100.4	79.4	65.87	37.8	15.53	13.35
Prepaid Expenses	2.76	3.3	1.96	0.88	-	-
Other Current Assets	0.12	0.26	0.05	0	-	-
Total Current Assets	355.11	331.49	188.78	135.38	60.58	37.98
Property, Plant & Equipment	36.47	33.42	18.27	11.48	9.19	7.26
Long-Term Investments	5.05	3.56	1.1	0.05	-	0
Goodwill	-	14.58	-	-	-	-
Other Intangible Assets	25.32	1.05	0.51	0.28	0.33	0.34
Long-Term Deferred Tax Assets	1.81	1.03	0.05	0.63	0.05	0.28
Long-Term Deferred Charges	-	6.48	0.96	0.55	0.19	0.25
Other Long-Term Assets	0.81	0.82	0.85	1.52	1.6	0.1
Total Assets	424.57	392.44	210.52	157.41	71.94	46.2
Accounts Payable	40.07	36.38	41.81	23.99	6.92	6.64
Accrued Expenses	6.86	13.49	10.78	1.53	0.21	0.22
Short-Term Debt	-	25.16	23.88	30.27	8.92	10.94
Current Portion of Long-Term Debt	26.18	3.12	1.51	0.73	0.72	0.11
Current Portion of Leases	0.43	0.51	0.4	0.3	0.28	0.27
Current Income Taxes Payable	21.94	14.8	7.97	6.07	4.3	2.09
Current Unearned Revenue	7.75	4.86	5.24	26.24	-	-
Other Current Liabilities	6.13	9.22	8.49	0.02	7.85	1.97
Total Current Liabilities	109.37	107.55	100.09	89.13	29.19	22.24
Long-Term Debt	66.52	46.77	25.52	3.08	7.54	8.67
Long-Term Leases	0.51	0.53	0.56	0.59	0.82	0.36
Long-Term Unearned Revenue	0.05	0.05	0.13	0.19	0.38	0
Long-Term Deferred Tax Liabilities	1.04	1.03	-	-	-	0.12
Other Long-Term Liabilities	-	-	6.66	-	-	-
Total Liabilities	177.93	156.23	133.16	93.15	38.09	31.76
Common Stock	0.7	0.7	0.6	0.2	0.2	0.2
Retained Earnings	164.3	151.51	98.56	87.74	60.54	41.45
Comprehensive Income & Other	69.72	72.16	-21.8	-23.68	-26.9	-27.2
Total Common Equity	234.72	224.37	77.36	64.26	33.85	14.45
Minority Interest	11.92	11.84	-	-	-	-
Shareholders' Equity	246.64	236.2	77.36	64.26	33.85	14.45
Total Liabilities & Equity	424.57	392.44	210.52	157.41	71.94	46.2
Total Debt	93.64	76.09	51.88	34.96	18.28	20.34
Net Cash (Debt)	38.58	41.98	13.92	-10.46	8.22	-5.38
Net Cash Growth	-40.11%	201.58%	-	-	-	-
Net Cash Per Share	0.55	0.61	0.23	-0.52	0.41	-0.27
Filing Date Shares Outstanding	69.64	69.8	181.1	60	20	20
Total Common Shares Outstanding	69.64	69.8	181.1	20	20	20
Working Capital	245.74	223.94	88.69	46.25	31.38	15.74
Book Value Per Share	3.37	3.21	0.43	3.21	1.69	0.72
Tangible Book Value	209.4	208.73	76.85	63.99	33.51	14.11
Tangible Book Value Per Share	3.01	2.99	0.42	3.20	1.68	0.71
Land	-	2.33	1.06	1.06	-	-
Buildings	-	19.51	10.68	7.52	-	-
Machinery	-	26.51	13.27	11.09	9.51	8.27
Construction In Progress	-	2.59	2.29	0.04	-	-
Order Backlog	-	-	-	253	120	-

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.