ESI S.p.A. 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	2.36	2.69	0.65	1.85	2.37
Short-Term Investments	0.99	-	0.08	-	-
Cash & Short-Term Investments	3.35	2.69	0.72	1.85	2.37
Cash Growth	24.27%	272.63%	-61.04%	-21.75%	-4.46%
Accounts Receivable	2.34	2.18	1.62	3.36	0.25
Other Receivables	2.75	2.16	1.25	3.03	0.44
Receivables	5.08	4.34	2.88	6.39	0.69
Inventory	25.2	23.65	16.4	32.76	4.81
Prepaid Expenses	0.13	-	-	-	-
Other Current Assets	0.22	-	-	-	-
Total Current Assets	33.98	30.82	20.58	41.13	7.97
Property, Plant & Equipment	2.26	2.42	1.38	1.36	0.99
Long-Term Investments	0.73	0.01	-	-	-
Goodwill	0.11	0.13	0.15	0.18	0.18
Other Intangible Assets	0.01	0.02	0.01	0.01	0.01
Long-Term Accounts Receivable	-	-	-	-	0.49
Long-Term Deferred Charges	0.22	0.41	0.6	0.72	0.69
Other Long-Term Assets	0.21	0.26	0.22	0.19	0.79
Total Assets	37.53	34.06	22.95	43.59	11.1
Accounts Payable	8.47	8.67	3.73	6.23	1.85
Accrued Expenses	0.73	0.34	0.27	0.22	0.05
Short-Term Debt	-	-	-	2.27	-
Current Portion of Long-Term Debt	0	1.36	1.02	1.12	0.26
Current Income Taxes Payable	-	0.27	-	0.33	0.04
Other Current Liabilities	18.43	17.54	14.06	28.75	3.8
Total Current Liabilities	27.65	28.18	19.09	38.92	6.01
Long-Term Debt	2.96	1.24	0.56	0.85	1.13
Long-Term Unearned Revenue	-	0.28	0.3	0.28	0.05
Other Long-Term Liabilities	2.66	0.3	0.12	0.08	0.03
Total Liabilities	33.27	30	20.06	40.13	7.22
Common Stock	1.08	1.08	1.08	1	0.2
Additional Paid-In Capital	1.48	1.48	3.19	2.61	2.77
Retained Earnings	0.3	1.22	-1.68	-0.17	0.93
Treasury Stock	-	-0	-0.2	-0.19	-0.01
Comprehensive Income & Other	1.41	0.3	0.51	0.21	-
Total Common Equity	4.26	4.07	2.89	3.46	3.89
Shareholders' Equity	4.26	4.07	2.89	3.46	3.89
Total Liabilities & Equity	37.53	34.06	22.95	43.59	11.1
Total Debt	2.97	2.59	1.58	4.24	1.4
Net Cash (Debt)	0.38	0.1	-0.86	-2.39	0.97
Net Cash Growth	281.75%	-	-	-	-59.69%
Net Cash Per Share	-	0.01	-0.12	-0.34	0.14
Filing Date Shares Outstanding	-	7.53	7.46	6.93	6.98
Total Common Shares Outstanding	-	7.53	7.46	6.93	6.98
Working Capital	6.34	2.63	1.5	2.22	1.96
Book Value Per Share	-	0.54	0.39	0.50	0.56
Tangible Book Value	4.14	3.92	2.73	3.27	3.7
Tangible Book Value Per Share	-	0.52	0.37	0.47	0.53
Land	-	1.78	0.78	0.68	0.68
Machinery	-	0.66	0.49	0.46	0.14

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