ATH:SPIR 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 31, 2021
Cash & Equivalents	1.41	0.8	0.75	0.47	0.53
Cash & Short-Term Investments	1.41	0.8	0.75	0.47	0.53
Cash Growth	75.69%	7.25%	59.28%	-10.64%	-44.65%
Accounts Receivable	7.1	6.35	4.36	2.97	2.46
Other Receivables	0.78	0.71	0.34	0.47	0.31
Receivables	7.88	7.06	4.7	3.44	2.77
Inventory	8.16	7.96	7.27	8.3	7.87
Other Current Assets	0.19	0.4	0.3	0.3	0.13
Total Current Assets	17.64	16.22	13.01	12.52	11.3
Property, Plant & Equipment	3.47	3.84	3.75	5.09	5.74
Long-Term Deferred Tax Assets	-	-	-	0.08	0.3
Long-Term Deferred Charges	0.14	-	-	-	-
Other Long-Term Assets	16.04	15.98	15.35	12.51	12.19
Total Assets	37.29	36.05	32.11	30.19	29.52
Accounts Payable	6.37	4.2	2.6	3.41	2.72
Accrued Expenses	0.24	5.13	3.85	2.7	1.92
Current Portion of Long-Term Debt	0.34	2.21	1.25	1.08	0.64
Current Portion of Leases	0.3	0.28	0.23	0.22	0.16
Current Income Taxes Payable	0.12	5.31	4.12	2.95	0.48
Current Unearned Revenue	0.74	0.48	1.26	0.59	0.59
Other Current Liabilities	0.34	2.57	1.92	1.14	4.54
Total Current Liabilities	8.45	20.18	15.23	12.1	11.06
Long-Term Debt	11	12.87	13.31	13.51	13.71
Long-Term Leases	0.59	0.69	0.4	0.2	0.2
Long-Term Unearned Revenue	0.22	0.31	0.4	0.5	0.61
Pension & Post-Retirement Benefits	0.27	0.24	0.22	0.19	0.18
Long-Term Deferred Tax Liabilities	1.04	0.06	0.04	-	-
Other Long-Term Liabilities	12.69	1.66	2.09	2.66	3.11
Total Liabilities	34.27	36.02	31.69	29.16	28.87
Common Stock	1.99	1.99	1.99	1.99	1.99
Retained Earnings	-0.47	-3.37	-3.05	-1.97	-2.15
Treasury Stock	-0.26	-0.26	-0.26	-0.26	-0.26
Comprehensive Income & Other	1.76	1.67	1.73	1.27	1.08
Total Common Equity	3.02	0.03	0.41	1.04	0.66
Minority Interest	0.01	0.01	0	-0	-0.01
Shareholders' Equity	3.03	0.03	0.42	1.04	0.65
Total Liabilities & Equity	37.29	36.05	32.11	30.19	29.52
Total Debt	12.24	16.05	15.18	15.02	14.72
Net Cash (Debt)	-10.82	-15.24	-14.43	-14.55	-14.19
Net Cash Per Share	-0.38	-0.54	-0.51	-0.51	-0.50
Filing Date Shares Outstanding	28.33	28.33	28.33	28.33	28.33
Total Common Shares Outstanding	28.33	28.33	28.33	28.33	28.33
Working Capital	9.19	-3.96	-2.22	0.42	0.23
Book Value Per Share	0.11	0.00	0.01	0.04	0.02
Tangible Book Value	3.02	0.03	0.41	1.04	0.66
Tangible Book Value Per Share	0.11	0.00	0.01	0.04	0.02
Land	0.9	0.9	0.9	0.9	0.9
Buildings	8.85	8.77	8.77	11.47	11.46
Machinery	11.55	11.42	11.12	11.07	11.04
Construction In Progress	0.05	0.05	0.05	0.05	0.05

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