Siav S.p.A. Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	1.54	2.69	2.23	7.22	5.08	6.1
Cash & Short-Term Investments	1.54	2.69	2.23	7.22	5.08	6.1
Cash Growth	-16.49%	20.50%	-69.15%	42.15%	-16.70%	70.55%
Accounts Receivable	17.09	14.14	13.63	12.55	11.89	13.92
Other Receivables	0.19	0.19	0.25	0.4	1.01	1.81
Receivables	17.28	14.33	13.88	12.95	12.9	15.73
Inventory	0.12	0.13	0.04	0.09	0.04	0.69
Prepaid Expenses	0.88	0.6	0.59	0.45	0.65	-
Other Current Assets	0.33	0.76	1.1	1.09	0.12	-
Total Current Assets	20.16	18.51	17.85	21.8	18.79	22.61
Property, Plant & Equipment	7.94	8.89	9.17	9.57	11.62	4.36
Long-Term Investments	1.2	1.2	1.49	1.6	1.62	0.04
Goodwill	0.21	0.86	0.88	0.82	0.79	0.29
Other Intangible Assets	22.27	22.67	20.96	17.14	12.08	11.03
Long-Term Deferred Tax Assets	0.86	0.94	1.15	1.24	1.2	-
Long-Term Deferred Charges	-	-	-	0	-	-
Other Long-Term Assets	0.43	0.5	0.99	1.55	1.45	0.43
Total Assets	53.06	53.57	52.49	53.73	47.55	38.75
Accounts Payable	4.39	4.83	4.76	5.13	5.31	5.69
Accrued Expenses	5.4	5.96	5.8	5.1	4.78	2.68
Current Portion of Long-Term Debt	5.43	7.26	7.22	5.05	3.61	2.04
Current Portion of Leases	1.65	1.72	1.62	1.72	1.59	-
Current Income Taxes Payable	0.13	0.01	0	0.04	0.1	0.99
Current Unearned Revenue	6.18	1.67	1.99	1.59	1.44	-
Other Current Liabilities	7.71	7.45	6.28	5.69	5.51	8.42
Total Current Liabilities	30.89	28.9	27.67	24.31	22.35	19.83
Long-Term Debt	6.4	8.3	6.29	9.78	8.71	8.19
Long-Term Leases	5.63	6.28	6.74	7.2	7.64	-
Pension & Post-Retirement Benefits	1.31	1.51	1.81	1.85	-	-
Long-Term Deferred Tax Liabilities	0.02	0.03	0.04	0.09	0.16	0.11
Other Long-Term Liabilities	0	0	0	0	2.35	2.13
Total Liabilities	44.27	45.03	42.56	43.25	41.2	30.25
Common Stock	0.31	0.31	0.31	0.31	0.25	0.25
Additional Paid-In Capital	-	-	4.96	-	-	-
Retained Earnings	2.49	-1.49	0.77	2.05	4.65	2.83
Treasury Stock	-0.7	-	-	-	-0.7	-
Comprehensive Income & Other	6.69	9.24	3.42	7.81	1.72	4.64
Total Common Equity	8.8	8.06	9.46	10.16	5.91	7.71
Minority Interest	-	0.49	0.48	0.32	0.43	0.79
Shareholders' Equity	8.8	8.54	9.94	10.48	6.35	8.5
Total Liabilities & Equity	53.06	53.57	52.49	53.73	47.55	38.75
Total Debt	19.12	23.56	21.87	23.76	21.55	10.24
Net Cash (Debt)	-17.58	-20.87	-19.64	-16.53	-16.47	-4.13
Net Cash Per Share	-1.98	-2.33	-2.19	-1.98	-2.20	-16.54
Filing Date Shares Outstanding	8.95	8.95	8.95	8.95	0.25	0.25
Total Common Shares Outstanding	8.95	8.95	8.95	8.95	0.25	0.25
Working Capital	-10.73	-10.39	-9.82	-2.51	-3.56	2.79
Book Value Per Share	0.98	0.90	1.06	1.14	23.66	30.85
Tangible Book Value	-13.69	-15.48	-12.38	-7.8	-6.96	-3.61
Tangible Book Value Per Share	-1.53	-1.73	-1.38	-0.87	-27.82	-14.43
Land	0.14	0.14	0.14	0.14	1.46	4.58
Machinery	0.45	0.45	0.46	0.62	0.62	0.62
Construction In Progress	-	-	-	-	-	0.07
Leasehold Improvements	0.49	0.51	0.4	0.31	0.47	-

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