Lemon Sistemi S.p.A. (BIT:LS)

Lemon Sistemi Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	2	0.6	1.89	2.73	1
Cash & Short-Term Investments	2	0.6	1.89	2.73	1
Cash Growth	472.01%	-68.41%	-30.76%	172.31%	-
Accounts Receivable	3.6	3.02	1.42	0.89	1.02
Other Receivables	2.94	3.15	3.79	10.28	5.03
Receivables	6.55	6.16	5.22	11.17	6.05
Inventory	10.07	8.04	6.59	3.52	2.66
Total Current Assets	18.61	14.8	13.69	17.42	9.71
Property, Plant & Equipment	2.26	2.19	0.9	0.25	0.21
Long-Term Investments	0.05	0.06	-	-	-
Goodwill	0.01	0.01	0.01	0.01	0.01
Other Intangible Assets	0.33	0.38	0.47	0.44	0.02
Long-Term Deferred Charges	0.19	0.27	0.42	0.58	0.08
Other Long-Term Assets	0.09	0.14	0.13	0.06	0.1
Total Assets	21.53	17.84	15.63	18.75	10.14

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Accounts Payable	3.23	2.21	1.23	4.48	2.21
Accrued Expenses	0.17	0.59	0.18	0.59	0.84
Short-Term Debt	-	-	-	-	0
Current Portion of Long-Term Debt	1.57	0.96	0.83	1.44	0.44
Current Income Taxes Payable	0.96	1.45	2.25	2.59	1.77
Other Current Liabilities	2.91	0.75	0.8	0.1	0.38
Total Current Liabilities	8.84	5.96	5.29	9.2	5.64
Long-Term Debt	2.24	2.58	2.46	1.41	0.21
Long-Term Unearned Revenue	-	0.33	-	0.02	0.07
Other Long-Term Liabilities	2.81	1.68	0.71	0.33	0.13
Total Liabilities	13.89	10.55	8.45	10.96	6.05

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Common Stock	0.52	0.52	0.52	0.34	0.34
Additional Paid-In Capital	2.53	2.53	2.48	-	-
Retained Earnings	4.57	4.18	4.18	5.37	3.72
Comprehensive Income & Other	0.02	0.06	-	2.08	0.03
Shareholders' Equity	7.64	7.3	7.18	7.79	4.09
Total Liabilities & Equity	21.53	17.84	15.63	18.75	10.14

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Total Debt	3.81	3.54	3.29	2.85	0.66
Net Cash (Debt)	-1.81	-2.94	-1.4	-0.13	0.34
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-	-0.34	-0.16	-0.02	-
Filing Date Shares Outstanding	-	8.63	8.59	8.18	-
Total Common Shares Outstanding	-	8.63	8.59	8.18	-
Working Capital	9.77	8.84	8.41	8.22	4.07
Book Value Per Share	-	0.85	0.84	0.95	-
Tangible Book Value	7.31	6.91	6.7	7.34	4.06
Tangible Book Value Per Share	-	0.80	0.78	0.90	-
Land	-	0.87	-	-	-
Machinery	-	0.69	0.5	0.2	-
Construction In Progress	-	0.76	0.49	0.07	-

Data Source: S&P Global Market Intelligence Last updated: May 4, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 13, 2026

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