Espe 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	3.05	1.08	3.2	1.27	1.56
Short-Term Investments	-	-	-	0.01	-
Cash & Short-Term Investments	3.05	1.08	3.2	1.28	1.56
Cash Growth	182.76%	-66.30%	150.17%	-18.33%	-
Accounts Receivable	31.49	24.7	6.96	13.18	9.14
Other Receivables	1.92	2.86	3.97	3.23	1.08
Receivables	33.41	27.57	10.93	16.41	10.22
Inventory	58.69	59.43	41.17	20.07	7.56
Other Current Assets	-	-	0	0	-
Total Current Assets	96.3	88.99	55.94	39.09	20.75
Property, Plant & Equipment	8.08	4.55	1.94	0.73	0.66
Long-Term Investments	0.25	0.14	0.03	0.01	0.02
Goodwill	2.21	0.89	-	-	-
Other Intangible Assets	1.37	1.52	1.56	1.41	1.12
Long-Term Deferred Charges	0.35	0.46	-	-	-
Other Long-Term Assets	1.72	0.38	0.72	0.66	0.34
Total Assets	110.29	96.94	60.2	41.9	22.89
Accounts Payable	17.51	17.14	15.17	12.91	5.48
Accrued Expenses	1.31	0.31	1.09	0.21	0.2
Short-Term Debt	-	-	-	-	0
Current Portion of Long-Term Debt	9.78	9.64	2.95	4.72	2.02
Current Income Taxes Payable	2.05	4.17	0.13	0.26	0.25
Current Unearned Revenue	43.19	43.91	29.31	16.12	4.72
Other Current Liabilities	2.84	1.57	0.53	0.41	1.3
Total Current Liabilities	76.69	76.74	49.18	34.63	13.97
Long-Term Debt	6.35	3.31	1.61	1.07	3.16
Long-Term Unearned Revenue	0.88	0.06	0.03	0.01	-
Other Long-Term Liabilities	4.73	2.13	0.87	0.82	0.61
Total Liabilities	88.64	82.24	51.7	36.52	17.74
Common Stock	2.43	2.43	2	0.5	0.5
Retained Earnings	14.73	9.45	5.99	4.37	4.14
Comprehensive Income & Other	2.85	2.8	0.51	0.51	0.51
Total Common Equity	20	14.68	8.5	5.38	5.15
Minority Interest	1.64	0.01	-	-	-
Shareholders' Equity	21.64	14.69	8.5	5.38	5.15
Total Liabilities & Equity	110.29	96.94	60.2	41.9	22.89
Total Debt	16.13	12.94	4.56	5.79	5.19
Net Cash (Debt)	-13.09	-11.87	-1.37	-4.52	-3.62
Net Cash Per Share	-1.08	-0.98	-0.12	-	-
Filing Date Shares Outstanding	12.14	12.14	11.85	-	-
Total Common Shares Outstanding	12.14	12.14	11.85	-	-
Working Capital	19.61	12.25	6.76	4.47	6.78
Book Value Per Share	1.65	1.21	0.72	-	-
Tangible Book Value	16.42	12.26	6.94	3.97	4.03
Tangible Book Value Per Share	1.35	1.01	0.59	-	-
Land	1.19	1.1	1.04	0.09	0.09
Machinery	7.13	4.53	2.34	2.1	1.93
Construction In Progress	-	-	0	-	-