H-FARM Balance Sheet

Financials in millions EUR. Fiscal year is September - August.

Millions EUR. Fiscal year is Sep - Aug.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb '26 Feb 28, 2026	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	4.52	20.81	7.99	10.12	26.2	11.09
Short-Term Investments	0.66	0.65	1.45	2.49	-	-
Cash & Short-Term Investments	5.17	21.47	9.44	12.61	26.2	11.09
Cash Growth	7.19%	127.42%	-25.14%	-51.88%	136.29%	-35.72%
Accounts Receivable	11.54	12.36	12.14	10.53	11.53	17.66
Other Receivables	0.92	0.55	0.58	0.98	18.36	0.96
Receivables	12.46	12.91	12.73	11.52	29.89	18.62
Inventory	0.33	0.15	0.23	0.11	0.15	0.82
Other Current Assets	0.77	0.28	0.38	0	-	-
Total Current Assets	18.73	34.81	22.77	24.6	56.59	30.9
Property, Plant & Equipment	8.53	8.9	7.41	3.87	3.38	3.24
Long-Term Investments	10.48	10.53	10.91	10.98	7.78	9.63
Goodwill	0.33	0.45	2.31	3.24	4.16	8.18
Other Intangible Assets	3.23	2.66	3.53	3.42	3.17	3.14
Long-Term Deferred Charges	1.37	1.17	2.52	2.61	3.11	5.12
Other Long-Term Assets	1.81	1.66	2.39	2.11	1.91	2.69
Total Assets	44.47	60.19	51.86	50.83	80.1	62.9
Accounts Payable	4.82	4.34	5.46	6.42	7.62	10.45
Accrued Expenses	4.05	0.29	25.82	21.63	17.72	15.39
Short-Term Debt	2.5	-	-	-	-	-
Current Portion of Long-Term Debt	1.15	1.94	2.45	2.46	0.92	0.9
Current Income Taxes Payable	0.21	0.84	0.8	0.73	0.7	2.38
Other Current Liabilities	1.78	1.56	2.72	3.33	7.13	4.7
Total Current Liabilities	14.51	8.96	37.24	34.57	34.09	33.81
Long-Term Debt	0.79	0.86	3.18	4.32	18.26	17.04
Long-Term Unearned Revenue	0.11	7.05	-	-	-	-
Pension & Post-Retirement Benefits	0.01	0.02	0.01	-	-	-
Other Long-Term Liabilities	1.48	1.42	3.76	4.15	3.11	4.86
Total Liabilities	16.9	18.31	44.19	43.04	55.46	55.71
Common Stock	20.02	20.02	20.02	12.87	12.87	12.87
Additional Paid-In Capital	10.03	10.03	10.03	9.24	9.24	11.34
Retained Earnings	-2.25	12	-22.38	-14.43	2.46	-17.38
Comprehensive Income & Other	-0.21	-0.17	-0	0.1	0.07	0.36
Total Common Equity	27.57	41.87	7.66	7.78	24.64	7.19
Minority Interest	-	0	0.01	0.01	0.01	0.01
Shareholders' Equity	27.57	41.87	7.67	7.79	24.65	7.19
Total Liabilities & Equity	44.47	60.19	51.86	50.83	80.1	62.9
Total Debt	4.44	2.8	5.62	6.78	19.18	17.94
Net Cash (Debt)	0.73	18.66	3.82	5.83	7.02	-6.85
Net Cash Growth	123.52%	389.13%	-34.57%	-16.93%	-	-
Net Cash Per Share	0.00	0.09	-	0.05	-	-0.05
Filing Date Shares Outstanding	200.16	200.16	-	128.67	128.67	128.67
Total Common Shares Outstanding	200.16	200.16	-	128.67	128.67	128.67
Working Capital	4.22	25.85	-14.47	-9.97	22.51	-2.92
Book Value Per Share	0.14	0.21	-	0.06	0.19	0.06
Tangible Book Value	24.02	38.76	1.82	1.13	17.3	-4.13
Tangible Book Value Per Share	0.12	0.19	-	0.01	0.13	-0.03
Land	4.61	3.79	3.27	0.02	0.02	0.02
Machinery	2.07	2.07	2.2	7.19	6.24	2.22
Construction In Progress	0.87	2.06	0.42	-	-	0.18