Value8 Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 30, 2021
Cash & Equivalents	1.02	1.09	0.79	0.32	0.38
Short-Term Investments	11.05	34.34	32.2	33.43	50.23
Cash & Short-Term Investments	12.07	35.43	33	33.75	50.61
Cash Growth	-65.93%	7.36%	-2.24%	-33.31%	48.83%
Accounts Receivable	0.11	0.2	0.35	0.1	0.14
Receivables	0.9	0.2	1.04	0.51	1.19
Total Current Assets	12.98	35.63	34.03	34.26	51.8
Property, Plant & Equipment	0.65	0.19	0.31	0.43	0.48
Long-Term Investments	104.74	57.62	61.25	53.29	56
Other Long-Term Assets	4.11	1.2	0.51	0.41	0.01
Total Assets	139.56	110.02	108.72	100.43	112.85
Accounts Payable	0.08	0.27	0.21	0.19	0.66
Accrued Expenses	-	-	1.39	1.1	1.1
Short-Term Debt	17.92	5.16	9.61	6.84	12.67
Current Portion of Leases	0.13	0.13	0.13	0.12	0.11
Other Current Liabilities	1.78	1.42	-	-	-
Total Current Liabilities	19.92	6.98	11.34	8.25	14.54
Long-Term Debt	-	-	-	-	1.89
Long-Term Leases	0.49	0.03	0.15	0.28	0.33
Total Liabilities	20.41	7.01	11.49	8.53	16.76
Common Stock	3.74	3.74	3.74	3.74	3.74
Additional Paid-In Capital	30.25	32.74	33.86	36.1	36.61
Retained Earnings	16.88	7.14	5.82	-2.53	18.43
Comprehensive Income & Other	55.09	48.67	44.21	47.23	30.47
Total Common Equity	105.95	92.29	87.63	84.54	89.25
Shareholders' Equity	119.16	103.01	97.22	91.9	96.1
Total Liabilities & Equity	139.56	110.02	108.72	100.43	112.85
Total Debt	18.55	5.32	9.89	7.24	15
Net Cash (Debt)	-6.48	30.11	23.1	26.51	35.61
Net Cash Growth	-	30.31%	-12.85%	-25.55%	12.70%
Net Cash Per Share	-0.67	3.13	2.41	2.73	3.66
Filing Date Shares Outstanding	9.6	9.6	9.6	9.6	9.73
Total Common Shares Outstanding	9.6	9.6	9.6	9.6	9.73
Working Capital	-6.94	28.65	22.69	26.01	37.26
Book Value Per Share	11.03	9.61	9.12	8.80	9.17
Tangible Book Value	105.95	92.29	87.63	84.54	89.25
Tangible Book Value Per Share	11.03	9.61	9.12	8.80	9.17

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