Siav S.p.A. 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	2.05	2.69	2.23	7.22	5.08
Cash & Short-Term Investments	2.05	2.69	2.23	7.22	5.08
Cash Growth	-23.82%	20.50%	-69.15%	42.15%	-16.70%
Accounts Receivable	15.48	13.48	13.63	12.55	11.89
Other Receivables	0.4	0.95	0.25	0.4	1.01
Receivables	15.88	14.43	13.88	12.95	12.9
Inventory	0.09	0.13	0.04	0.09	0.04
Prepaid Expenses	0.85	0.6	0.59	0.45	0.65
Other Current Assets	0.27	0	1.1	1.09	0.12
Total Current Assets	19.13	17.85	17.85	21.8	18.79
Property, Plant & Equipment	7.24	8.89	9.17	9.57	11.62
Long-Term Investments	0.79	1.2	1.49	1.6	1.62
Goodwill	-	0.86	0.88	0.82	0.79
Other Intangible Assets	22.31	22.67	20.96	17.14	12.08
Long-Term Deferred Tax Assets	0.76	0.94	1.15	1.24	1.2
Long-Term Deferred Charges	-	-	-	0	-
Other Long-Term Assets	0.39	0.5	0.99	1.55	1.45
Total Assets	50.62	52.91	52.49	53.73	47.55
Accounts Payable	4.83	4.83	4.76	5.13	5.31
Accrued Expenses	5.56	5.96	5.8	5.1	4.78
Current Portion of Long-Term Debt	6.86	7.26	7.22	5.05	3.61
Current Portion of Leases	1.66	1.72	1.62	1.72	1.59
Current Income Taxes Payable	0.34	0.01	0	0.04	0.1
Current Unearned Revenue	1.69	1.67	1.99	1.59	1.44
Other Current Liabilities	6.55	6.8	6.28	5.69	5.51
Total Current Liabilities	27.49	28.24	27.67	24.31	22.35
Long-Term Debt	4.67	8.3	6.29	9.78	8.71
Long-Term Leases	5.12	6.28	6.74	7.2	7.64
Pension & Post-Retirement Benefits	1.28	1.51	1.81	1.85	-
Long-Term Deferred Tax Liabilities	0.02	0.03	0.04	0.09	0.16
Other Long-Term Liabilities	1.98	0	0	0	2.35
Total Liabilities	40.55	44.37	42.56	43.25	41.2
Common Stock	0.31	0.31	0.31	0.31	0.25
Additional Paid-In Capital	4.99	-	4.96	-	-
Retained Earnings	4.56	3.1	0.77	2.05	4.65
Treasury Stock	-0.54	-0.7	-	-	-0.7
Comprehensive Income & Other	0.75	5.35	3.42	7.81	1.72
Total Common Equity	10.07	8.06	9.46	10.16	5.91
Minority Interest	-	0.49	0.48	0.32	0.43
Shareholders' Equity	10.07	8.54	9.94	10.48	6.35
Total Liabilities & Equity	50.62	52.91	52.49	53.73	47.55
Total Debt	18.31	23.56	21.87	23.76	21.55
Net Cash (Debt)	-16.26	-20.87	-19.64	-16.53	-16.47
Net Cash Per Share	-1.81	-2.33	-2.19	-1.98	-2.20
Filing Date Shares Outstanding	9.03	8.95	8.95	8.95	0.25
Total Common Shares Outstanding	9.03	8.95	8.95	8.95	0.25
Working Capital	-8.36	-10.39	-9.82	-2.51	-3.56
Book Value Per Share	1.12	0.90	1.06	1.14	23.66
Tangible Book Value	-12.24	-15.48	-12.38	-7.8	-6.96
Tangible Book Value Per Share	-1.36	-1.73	-1.38	-0.87	-27.82
Land	-	0.14	0.14	0.14	1.46
Machinery	0.45	0.45	0.46	0.62	0.62
Leasehold Improvements	0.42	0.51	0.4	0.31	0.47

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