Theon International Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Assets

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	96.42	256.82	87.81	65.64	24.04	26.1
Short-Term Investments	0	-	30	0.16	0.46	0.4
Trading Asset Securities	25.13	32.52	0.52	-	-	-
Cash & Short-Term Investments	121.56	289.34	118.33	65.8	24.5	26.49
Cash Growth	-8.06%	144.53%	79.83%	168.61%	-7.54%	77.03%
Accounts Receivable	151.34	143.24	125.95	46.09	68	15.84
Other Receivables	8.87	4.76	4.33	9.02	4.21	2.71
Receivables	160.22	148	130.48	55.11	72.21	18.55
Inventory	130.5	87.2	75.9	65.87	37.8	15.53
Prepaid Expenses	5.56	10.54	6.8	1.96	0.88	-
Other Current Assets	6.02	0.21	-	0.05	0	-
Total Current Assets	423.86	535.29	331.49	188.78	135.38	60.58
Property, Plant & Equipment	55.38	42.5	33.42	18.27	11.48	9.19
Long-Term Investments	331.21	12.09	3.56	1.1	0.05	-
Goodwill	53.28	15.64	14.58	-	-	-
Other Intangible Assets	46.32	1.32	1.05	0.51	0.28	0.33
Long-Term Deferred Tax Assets	2.95	1.88	1.03	0.05	0.63	0.05
Long-Term Deferred Charges	-	14.11	6.48	0.96	0.55	0.19
Other Long-Term Assets	10.31	0.25	0.82	0.85	1.52	1.6
Total Assets	923.31	623.08	392.44	210.52	157.41	71.94

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
Accounts Payable	70.49	38.48	36.38	41.81	23.99	6.92
Accrued Expenses	6.12	2.65	2.55	10.78	1.53	0.21
Short-Term Debt	7.09	5.57	25.16	23.88	30.27	8.92
Current Portion of Long-Term Debt	14.69	0.47	3.12	1.51	0.73	0.72
Current Portion of Leases	0.94	0.99	0.51	0.4	0.3	0.28
Current Income Taxes Payable	25.7	16.39	14.8	7.97	6.07	4.3
Current Unearned Revenue	10.81	17.18	15.8	5.24	26.24	-
Other Current Liabilities	5.59	5.77	9.22	8.49	0.02	7.85
Total Current Liabilities	141.44	87.48	107.55	100.09	89.13	29.19
Long-Term Debt	307.87	121.78	46.77	25.52	3.08	7.54
Long-Term Leases	3.71	1.16	0.53	0.56	0.59	0.82
Long-Term Unearned Revenue	0.21	0.01	0.05	0.13	0.19	0.38
Pension & Post-Retirement Benefits	0.74	0.52	0.29	0.2	0.16	0.16
Long-Term Deferred Tax Liabilities	8.7	1.01	1.03	-	-	-
Other Long-Term Liabilities	0.34	0.3	-	6.66	-	-
Total Liabilities	463.02	212.26	156.23	133.16	93.15	38.09

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
Common Stock	0.79	0.79	0.7	0.6	0.2	0.2
Retained Earnings	261.13	211.03	151.51	98.56	87.74	60.54
Comprehensive Income & Other	217.06	186.43	72.16	-21.8	-23.68	-26.9
Total Common Equity	447.59	398.24	224.37	77.36	64.26	33.85
Minority Interest	12.7	12.58	11.84	-	-	-
Shareholders' Equity	460.29	410.82	236.2	77.36	64.26	33.85
Total Liabilities & Equity	923.31	623.08	392.44	210.52	157.41	71.94

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
Total Debt	334.31	129.96	76.09	51.88	34.96	18.28
Net Cash (Debt)	-212.75	159.38	42.23	13.92	-10.46	8.22
Net Cash Growth	-	277.39%	203.43%	-	-	-
Net Cash Per Share	-2.89	2.28	0.61	0.23	-0.52	0.41
Filing Date Shares Outstanding	77.59	77.62	69.17	60	60	20
Total Common Shares Outstanding	77.59	77.62	69.17	60	20	20
Working Capital	282.42	447.81	223.94	88.69	46.25	31.38
Book Value Per Share	5.77	5.13	3.24	1.29	3.21	1.69
Tangible Book Value	347.99	381.28	208.73	76.85	63.99	33.51
Tangible Book Value Per Share	4.48	4.91	3.02	1.28	3.20	1.68
Land	-	3.55	2.33	1.06	1.06	-
Buildings	-	19.33	17.88	10.68	7.52	-
Machinery	-	25.96	20.95	13.27	11.09	9.51
Construction In Progress	-	6.29	2.59	2.29	0.04	-
Order Backlog	-	1,414	654.2	-	253	120