Quality & Reliability A.B.E.E. (ATH:QUAL)

ATH:QUAL Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	3.74	6.22	4.41	2.38	0.83	0.77
Cash & Short-Term Investments	3.74	6.22	4.41	2.38	0.83	0.77
Cash Growth	25.27%	40.98%	85.09%	187.64%	7.86%	-26.62%
Accounts Receivable	6.71	3.98	3.07	3.94	2.4	1.93
Other Receivables	-	9	5.6	2.58	2.9	2.01
Receivables	6.71	12.98	8.67	6.52	5.3	3.94
Inventory	0.99	0.84	0.86	0.82	0.23	0.22
Other Current Assets	12.92	2.06	1.69	2.97	1.05	0.34
Total Current Assets	24.35	22.11	15.63	12.7	7.4	5.27
Property, Plant & Equipment	3.01	2.42	0.97	1.02	0.53	0.48
Long-Term Investments	0.09	-	0.05	0.09	0.12	0.09
Goodwill	5.56	3.27	-	-	-	-
Other Intangible Assets	3.67	2.12	1.84	1.44	1.33	1.07
Long-Term Deferred Tax Assets	0.24	0.13	0.08	0.2	0.07	0.11
Other Long-Term Assets	1.52	1.14	0.5	0.48	0.45	0.44
Total Assets	38.44	31.19	19.06	15.93	9.9	7.47

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	15.43	6.17	1.67	0.88	0.5	0.31
Accrued Expenses	-	1.51	0.83	0.93	0.42	0.12
Short-Term Debt	3.4	7.78	3.57	4.07	2.05	1.12
Current Portion of Long-Term Debt	-	-	-	-	0.15	0.16
Current Income Taxes Payable	-	0.69	1.06	0.96	0.23	0.07
Current Unearned Revenue	-	0.63	0	-	0.02	0.01
Other Current Liabilities	-	3.86	5.48	3.33	2.31	1.3
Total Current Liabilities	18.83	20.65	12.61	10.17	5.68	3.08
Long-Term Debt	1.79	0.72	2.39	2.28	1.79	1.94
Long-Term Leases	1.35	1.37	0.4	0.48	0.05	0.11
Long-Term Unearned Revenue	-	-	-	-	0.02	0.03
Pension & Post-Retirement Benefits	-	-	-	-	0.03	0.03
Long-Term Deferred Tax Liabilities	0.51	0.68	0.33	-	-	-
Other Long-Term Liabilities	1.22	1.03	0.04	0.05	-	-
Total Liabilities	23.7	24.45	15.77	12.98	7.57	5.17

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	9.91	8.51	7.66	7.66	7.66	7.66
Additional Paid-In Capital	-	7.03	4.53	4.53	4.53	4.53
Retained Earnings	-7.54	-9.59	-8.89	-9.24	-9.87	-9.9
Comprehensive Income & Other	10.86	-0.02	-	-	-	-
Total Common Equity	13.15	5.93	3.3	2.95	2.32	2.29
Minority Interest	1.59	0.82	-	-	-	-
Shareholders' Equity	14.74	6.74	3.3	2.95	2.32	2.29
Total Liabilities & Equity	38.44	31.19	19.06	15.93	9.9	7.47

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6.54	9.87	6.36	6.83	4.05	3.32
Net Cash (Debt)	-2.8	-3.65	-1.95	-4.44	-3.22	-2.55
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.09	-0.13	-0.07	-0.16	-0.12	-0.09
Filing Date Shares Outstanding	35.34	35.38	27.35	27.35	27.35	27.35
Total Common Shares Outstanding	35.34	27.35	27.35	27.35	27.35	27.35
Working Capital	5.52	1.46	3.03	2.53	1.72	2.19
Book Value Per Share	0.37	0.22	0.12	0.11	0.08	0.08
Tangible Book Value	3.92	0.53	1.46	1.51	0.99	1.22
Tangible Book Value Per Share	0.11	0.02	0.05	0.06	0.04	0.04
Machinery	-	1.21	0.66	-	-	1.67
Construction In Progress	-	0.13	-	-	-	-

Data Source: S&P Global Market Intelligence Last updated: Apr 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 26, 2026

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