Pharmanutra S.p.A. (BIT:PHN)

Pharmanutra Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	7.23	18.58	15.49	18.93	22.05	29.41
Short-Term Investments	7.91	12.04	13.48	6.19	4.81	4.53
Cash & Short-Term Investments	15.14	30.62	28.97	25.12	26.86	33.94
Cash Growth	-3.46%	5.67%	15.34%	-6.49%	-20.86%	63.14%
Accounts Receivable	34.88	24.76	22.05	19.22	21.65	16.67
Other Receivables	1.09	2.43	2.1	2.7	2.12	0.99
Receivables	35.97	27.2	24.15	21.92	23.77	17.66
Inventory	9.37	8.85	6.94	8.17	5.26	2.87
Prepaid Expenses	5.68	2.1	0.68	1.06	0.93	0.15
Other Current Assets	3.27	4.14	4.26	2.42	1.9	0.9
Total Current Assets	69.43	72.9	65.01	58.68	58.73	55.52
Property, Plant & Equipment	24.3	24.13	25.66	26.36	17.06	8.37
Long-Term Investments	0	0	0	0	0	0.25
Goodwill	17.56	17.56	17.56	17.56	17.56	2.75
Other Intangible Assets	7.21	3.81	3.71	3.73	3.15	2.45
Long-Term Deferred Tax Assets	1.9	2.15	1.4	1.52	1.31	1.24
Long-Term Deferred Charges	-	0.68	0.67	0.08	-	-
Other Long-Term Assets	0.5	3.99	3.39	4.5	2.36	0.77
Total Assets	120.9	125.23	117.41	112.44	100.16	71.36

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	18.01	17.36	13.5	13.66	14.89	8.49
Accrued Expenses	4.02	4.19	3.81	3.23	2.83	2.6
Short-Term Debt	0.08	0.6	0.41	0.63	-	-
Current Portion of Long-Term Debt	4.11	4.06	4.04	3.59	3.37	0.56
Current Portion of Leases	0.53	0.41	0.32	0.37	0.25	0.26
Current Income Taxes Payable	0.98	0.89	1.96	2.18	0.98	2.92
Current Unearned Revenue	4.16	2.54	2.3	2.45	2	1.26
Other Current Liabilities	2.02	0.99	1.02	1.55	1.48	0.66
Total Current Liabilities	33.91	31.03	27.34	27.65	25.79	16.75
Long-Term Debt	12.28	14.35	18.15	22.19	13.61	5
Long-Term Leases	1.35	1.1	1.36	1.24	0.5	0.53
Pension & Post-Retirement Benefits	1.38	1.36	1.33	1.21	1.07	2.52
Other Long-Term Liabilities	2.45	6.15	7.09	5.75	8.23	1.48
Total Liabilities	51.37	53.99	55.27	58.04	49.21	26.27

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1.12	1.12	1.12	1.12	1.12	1.12
Retained Earnings	9.93	20	16.61	12.83	15.27	14
Treasury Stock	-5.9	-5.9	-4.56	-4.01	-	-
Comprehensive Income & Other	64.38	56.01	48.97	44.47	34.55	29.96
Shareholders' Equity	69.53	71.24	62.14	54.41	50.95	45.08
Total Liabilities & Equity	120.9	125.23	117.41	112.44	100.16	71.36

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	18.36	20.51	24.27	28.02	17.73	6.35
Net Cash (Debt)	-3.22	10.1	4.7	-2.9	9.14	27.59
Net Cash Growth	-	114.91%	-	-	-66.89%	44.14%
Net Cash Per Share	-0.34	1.05	0.49	-0.30	0.94	2.85
Filing Date Shares Outstanding	9.58	9.58	9.6	9.61	9.62	9.68
Total Common Shares Outstanding	9.58	9.58	9.6	9.61	9.64	9.68
Working Capital	35.52	41.87	37.67	31.03	32.94	38.77
Book Value Per Share	7.26	7.44	6.47	5.66	5.28	4.66
Tangible Book Value	44.76	49.87	40.86	33.11	30.24	39.88
Tangible Book Value Per Share	4.67	5.21	4.26	3.44	3.14	4.12
Land	20.76	20.74	20.65	20.42	0.75	0.64
Machinery	8.22	8.08	7.61	6.86	3.26	2.85
Construction In Progress	0.29	0.31	0.16	0.13	14.92	6.14

Data Source: S&P Global Market Intelligence Last updated: Sep 14, 2026

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

Update frequency:

Quarterly

Last checked:

Sep 23, 2026

Data Sources Report a data error