AMS:BESI 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	Sep '26 Sep 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	371.89	372.99	342.32	188.48	491.69	451.4
Short-Term Investments	220	170	330	225	180	195.79
Cash & Short-Term Investments	591.89	542.99	672.32	413.48	671.69	647.18
Cash Growth	14.14%	-19.24%	62.60%	-38.44%	3.79%	8.07%
Accounts Receivable	274.64	180.56	183.8	143.71	148.75	176.47
Other Receivables	-	23.8	33.82	24.9	14.43	10.46
Receivables	274.64	204.36	217.62	168.61	163.18	186.94
Inventory	122.7	104.07	103.29	92.51	92.12	94.4
Prepaid Expenses	-	4.43	4.09	2.96	2.52	2.17
Other Current Assets	38.6	1.14	1.09	10.75	7.19	5.46
Total Current Assets	1,028	856.98	998.39	688.29	936.7	936.15
Property, Plant & Equipment	70.04	67.98	60.5	55.76	50.75	40.49
Long-Term Investments	-	-	-	-	-	25
Goodwill	45.15	44.83	46.01	45.4	45.75	45.17
Other Intangible Assets	102.38	0.33	0.24	0.4	0.37	0.8
Long-Term Deferred Tax Assets	14.54	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	7.8	14.3	1.33	1.22	1.21	1.05
Total Assets	1,268	1,114	1,234	896.55	1,135	1,144

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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	90.56	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	-	2.92	3.89	3.74	3.34	3.48
Current Income Taxes Payable	-	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	138.5	26.28	31.34	21.94	26.91	38.37
Total Current Liabilities	229.05	154.33	166.98	137.23	143.89	187.58
Long-Term Debt	345.3	507	525.65	297.35	322.82	301.8
Long-Term Leases	10.03	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	10.25	10.85	10.32	12.96	13.3	10.97
Other Long-Term Liabilities	11.02	7.21	7.21	6.65	5.72	7.07
Total Liabilities	605.65	697.35	733.21	475.14	506.66	524.77

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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	662.08	0.81	0.81	0.81	0.81	0.79
Additional Paid-In Capital	-	139.75	181.43	108.14	271.35	251.15
Retained Earnings	-	226.6	270.19	259.73	304.75	333.57
Comprehensive Income & Other	-	49.24	48.83	52.73	51.62	33.77
Total Common Equity	662.08	416.4	501.26	421.41	628.54	619.27
Shareholders' Equity	662.08	416.4	501.26	421.41	628.54	619.27
Total Liabilities & Equity	1,268	1,114	1,234	896.55	1,135	1,144

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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	355.33	521.24	544.71	319.16	342.89	312.48
Net Cash (Debt)	236.56	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	2.97	0.27	1.56	1.14	3.84	3.92
Filing Date Shares Outstanding	80.79	79.28	79.31	77.02	78.49	77.97
Total Common Shares Outstanding	80.79	79.28	79.31	77.02	78.49	77.97
Working Capital	798.77	702.66	831.41	551.06	792.81	748.57
Book Value Per Share	8.20	5.25	6.32	5.47	8.01	7.94
Tangible Book Value	514.56	371.24	455.02	375.61	582.42	573.3
Tangible Book Value Per Share	6.37	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