Sabaf 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	34.54	30.64	36.35	20.92	43.65
Short-Term Investments	3.74	2.74	6.25	-	-
Trading Asset Securities	0.26	0.38	1	1.71	-
Cash & Short-Term Investments	38.53	33.76	43.61	22.63	43.65
Cash Growth	14.13%	-22.58%	92.67%	-48.14%	227.74%
Accounts Receivable	63.52	64.84	55.83	59.16	68.04
Other Receivables	12.95	12.34	13.72	9.09	8.44
Receivables	76.48	77.18	69.55	68.25	76.48
Inventory	61.79	63.13	61.99	64.43	64.15
Prepaid Expenses	-	-	-	0.66	-
Other Current Assets	1.38	1.89	1.87	2.69	2.03
Total Current Assets	178.18	175.96	177.01	158.66	186.32
Property, Plant & Equipment	102.19	105.54	108.82	99.71	82.41
Long-Term Investments	0.09	0.09	0.1	0.1	0.08
Goodwill	29.84	30.81	29.01	27.63	17.59
Other Intangible Assets	17.95	21.37	22.12	21.65	14.47
Long-Term Deferred Tax Assets	8.69	10.46	13.32	-	8.64
Long-Term Deferred Charges	6.65	7.96	6.1	4.88	3.5
Other Long-Term Assets	1.39	1.44	1.71	16.77	3.41
Total Assets	344.97	353.62	358.18	329.41	316.41
Accounts Payable	39.59	41.68	42.52	39.63	54.84
Accrued Expenses	20.35	11.83	11.39	9.75	10.38
Short-Term Debt	2.08	12.71	0.33	6.78	4.03
Current Portion of Long-Term Debt	36.35	30.29	21.5	21.64	20.56
Current Portion of Leases	1.6	1.79	1.66	1.03	1.33
Current Income Taxes Payable	0.38	1.78	0.7	0.24	3.45
Other Current Liabilities	2.53	8.66	6.94	5.72	4.2
Total Current Liabilities	102.88	108.74	85.05	84.78	98.79
Long-Term Debt	70.04	58	76.47	76.28	83.56
Long-Term Leases	3.67	4.85	5.08	2.06	2.94
Pension & Post-Retirement Benefits	3.86	4.05	3.81	3.66	3.41
Long-Term Deferred Tax Liabilities	3.89	3.81	5.14	5.83	3.94
Other Long-Term Liabilities	0.85	0.43	12.26	0.64	1.33
Total Liabilities	185.18	179.88	187.79	173.24	193.97
Common Stock	12.69	12.69	12.69	11.53	11.53
Additional Paid-In Capital	26.16	26.16	26.16	10	10
Retained Earnings	7.72	9.41	5.41	17.56	26.21
Treasury Stock	-4.2	-2.32	-3.68	-3.22	-3.9
Comprehensive Income & Other	109.54	119.87	121.52	120.29	77.68
Total Common Equity	151.9	165.8	162.1	156.16	121.53
Minority Interest	7.89	7.94	8.29	-	0.91
Shareholders' Equity	159.79	173.74	170.39	156.16	122.44
Total Liabilities & Equity	344.97	353.62	358.18	329.41	316.41
Total Debt	113.74	107.64	105.04	107.79	112.43
Net Cash (Debt)	-75.21	-73.88	-61.43	-85.15	-68.78
Net Cash Per Share	-6.04	-5.91	-5.20	-7.57	-6.14
Filing Date Shares Outstanding	12.4	12.53	12.44	11.32	11.21
Total Common Shares Outstanding	12.4	12.53	12.44	11.32	11.21
Working Capital	75.3	67.22	91.97	73.88	87.53
Book Value Per Share	12.25	13.23	13.03	13.80	10.84
Tangible Book Value	104.11	113.62	110.96	106.88	89.47
Tangible Book Value Per Share	8.39	9.07	8.92	9.44	7.98
Land	9.31	9.53	9.56	9.47	8.61
Buildings	71	71.26	68.94	57.21	50.82
Machinery	281.18	275.18	268.48	251.61	228.3
Construction In Progress	6.42	3.84	4.5	9.23	6.64

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