Copernico Sim S.p.A. (BIT:COP)

Copernico Sim Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.23	1.9	1.71	1.29	1.49
Cash & Short-Term Investments	2.23	1.9	1.71	1.29	1.49
Cash Growth	17.18%	11.14%	33.06%	-13.93%	-26.45%
Accounts Receivable	2.48	2.79	2.08	2.17	2.2
Other Receivables	0.15	1.03	1.03	0.91	0.97
Receivables	2.63	3.82	3.11	3.08	3.17
Prepaid Expenses	0.23	0.66	0.68	0.68	0.18
Other Current Assets	-	0.01	0.01	0.26	0.26
Total Current Assets	5.09	6.39	5.52	5.3	5.1
Property, Plant & Equipment	2.91	2.97	1.69	1.77	1.84
Other Intangible Assets	0.57	0.56	0.57	0.55	0.48
Long-Term Deferred Tax Assets	-	-	-	-	0.54
Other Long-Term Assets	1.29	-	-	-	-
Total Assets	9.86	9.91	7.78	7.63	7.96
Accounts Payable	-	0.28	0.24	0.24	0.29
Accrued Expenses	-	2.62	2.12	1.99	2.39
Current Portion of Long-Term Debt	0.07	-	-	-	-
Current Income Taxes Payable	-	0.04	0.02	0.01	0.01
Total Current Liabilities	0.07	2.94	2.38	2.24	2.69
Long-Term Debt	0.17	-	0.02	0.06	0.09
Long-Term Leases	-	0.25	0.27	0.28	0.28
Long-Term Unearned Revenue	-	0.02	0.03	0.02	0.02
Pension & Post-Retirement Benefits	0.35	0.33	0.34	0.29	0.33
Long-Term Deferred Tax Liabilities	0.39	0.38	-	-	-
Other Long-Term Liabilities	2.64	0.15	0.1	0.18	0.26
Total Liabilities	3.62	4.07	3.14	3.06	3.66
Common Stock	2.02	1.97	1.97	1.97	1.95
Additional Paid-In Capital	2.45	2.19	2.19	2.19	2.04
Retained Earnings	0.83	0.73	0.51	0.43	0.42
Treasury Stock	-0.05	-0.06	-0.06	-0.06	-0.06
Comprehensive Income & Other	1	1	0.02	0.03	-0.06
Shareholders' Equity	6.25	5.84	4.63	4.56	4.29
Total Liabilities & Equity	9.86	9.91	7.78	7.63	7.96
Total Debt	0.23	0.25	0.29	0.33	0.36
Net Cash (Debt)	2	1.65	1.42	0.95	1.13
Net Cash Growth	21.12%	16.19%	49.28%	-15.80%	-28.99%
Net Cash Per Share	-	0.86	0.74	0.50	0.60
Filing Date Shares Outstanding	-	1.92	1.92	1.92	1.9
Total Common Shares Outstanding	-	1.92	1.92	1.92	1.9
Working Capital	5.02	3.45	3.13	3.06	2.41
Book Value Per Share	-	3.04	2.41	2.38	2.26
Tangible Book Value	5.68	5.28	4.07	4.01	3.81
Tangible Book Value Per Share	-	2.75	2.12	2.09	2.01
Land	-	-	0.36	0.36	0.36
Buildings	-	-	2.09	2.09	2.09
Machinery	-	-	0.43	0.43	0.45

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.