The House of Agriculture Spiroy S.A. (ATH:SPIR)

ATH:SPIR 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	0.96	0.8	0.75	0.47	0.53	0.95
Cash & Short-Term Investments	0.96	0.8	0.75	0.47	0.53	0.95
Cash Growth	-37.68%	7.25%	59.28%	-10.64%	-44.65%	292.73%
Accounts Receivable	8.79	6.35	4.36	2.97	2.46	2.8
Other Receivables	0.84	0.71	0.34	0.47	0.31	0.22
Receivables	9.63	7.06	4.7	3.44	2.77	3.02
Inventory	7.52	7.96	7.27	8.3	7.87	8.18
Other Current Assets	-	0.4	0.3	0.3	0.13	0.13
Total Current Assets	18.1	16.22	13.01	12.52	11.3	12.28
Property, Plant & Equipment	3.75	3.84	3.75	5.09	5.74	6.46
Long-Term Deferred Tax Assets	-	-	-	0.08	0.3	0.47
Other Long-Term Assets	15.96	15.98	15.35	12.51	12.19	12.38
Total Assets	37.82	36.05	32.11	30.19	29.52	31.6
Accounts Payable	4.71	4.2	2.6	3.41	2.72	2.41
Accrued Expenses	5.37	5.13	3.85	2.7	1.92	1.18
Short-Term Debt	-	-	-	-	-	14.27
Current Portion of Long-Term Debt	0.46	2.21	1.25	1.08	0.64	-
Current Portion of Leases	0.3	0.28	0.23	0.22	0.16	0.12
Current Income Taxes Payable	6.32	5.31	4.12	2.95	0.48	1.16
Current Unearned Revenue	0.69	0.48	1.26	0.59	0.59	0.94
Other Current Liabilities	0.27	2.57	1.92	1.14	4.54	6.22
Total Current Liabilities	18.13	20.18	15.23	12.1	11.06	26.31
Long-Term Debt	11.83	12.87	13.31	13.51	13.71	2.17
Long-Term Leases	0.7	0.69	0.4	0.2	0.2	0.21
Long-Term Unearned Revenue	0.31	0.31	0.4	0.5	0.61	0.72
Pension & Post-Retirement Benefits	0.25	0.24	0.22	0.19	0.18	0.16
Long-Term Deferred Tax Liabilities	1.08	0.06	0.04	-	-	-
Other Long-Term Liabilities	2.63	1.66	2.09	2.66	3.11	0.47
Total Liabilities	34.94	36.02	31.69	29.16	28.87	30.03
Common Stock	1.99	1.99	1.99	1.99	1.99	1.99
Retained Earnings	-0.59	-3.37	-3.05	-1.97	-2.15	-0.75
Treasury Stock	-0.26	-0.26	-0.26	-0.26	-0.26	-0.26
Comprehensive Income & Other	1.73	1.67	1.73	1.27	1.08	0.59
Total Common Equity	2.87	0.03	0.41	1.04	0.66	1.57
Minority Interest	0.01	0.01	0	-0	-0.01	-0
Shareholders' Equity	2.88	0.03	0.42	1.04	0.65	1.57
Total Liabilities & Equity	37.82	36.05	32.11	30.19	29.52	31.6
Total Debt	13.29	16.05	15.18	15.02	14.72	16.77
Net Cash (Debt)	-12.33	-15.24	-14.43	-14.55	-14.19	-15.82
Net Cash Per Share	-0.44	-0.54	-0.51	-0.51	-0.50	-0.56
Filing Date Shares Outstanding	28.33	28.33	28.33	28.33	28.33	28.33
Total Common Shares Outstanding	28.33	28.33	28.33	28.33	28.33	28.33
Working Capital	-0.03	-3.96	-2.22	0.42	0.23	-14.02
Book Value Per Share	0.10	0.00	0.01	0.04	0.02	0.06
Tangible Book Value	2.87	0.03	0.41	1.04	0.66	1.57
Tangible Book Value Per Share	0.10	0.00	0.01	0.04	0.02	0.06
Land	-	0.9	0.9	0.9	0.9	0.9
Buildings	-	8.77	8.77	11.47	11.46	11.46
Machinery	-	11.42	11.12	11.07	11.04	11.02
Construction In Progress	-	0.05	0.05	0.05	0.05	0.05

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