Smart Capital 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	5.26	8.97	3.88
Cash & Short-Term Investments	5.26	8.97	3.88
Cash Growth	-41.34%	130.96%	-
Accounts Receivable	0.17	0.27	0.26
Other Receivables	0.77	0.94	1.55
Total Trade Receivables	0.93	1.21	1.81
Total Current Assets	7.6	10.18	5.69
Net Property, Plant & Equipment	0.02	0.02	0.02
Other Intangible Assets	0.78	0.92	0.08
Long-Term Investments	43.1	41.17	32.11
Other Long-Term Assets	43.58	12.99	3.19
Total Assets	95.07	65.29	41.09
Accounts Payable	0.57	0.58	0.21
Accrued Expenses	0.38	0.58	0.1
Short-Term Debt	24.9	5.47	0.7
Other Current Liabilities	2.11	0.73	0.21
Total Current Liabilities	27.97	7.36	1.23
Long-Term Debt	0.19	0.19	0.61
Other Long-Term Liabilities	0.76	0.76	0.77
Total Long-Term Liabilities	0.95	0.95	1.38
Total Liabilities	28.91	8.31	2.61
Common Stock	30.7	29.47	0.22
Additional Paid-in Capital	4.61	3.81	0.09
Retained Earnings	14.28	6.72	25.44
Total Common Shareholders' Equity	49.59	40	25.75
Minority Interest	16.57	16.98	12.73
Shareholders' Equity	66.16	56.98	38.48
Total Liabilities & Equity	95.07	65.29	41.09
Total Debt	25.09	5.66	1.32
Net Cash (Debt)	-19.83	3.31	2.57
Net Cash Growth	-	28.84%	-
Net Cash Per Share	-0.65	0.11	11668.66
Book Value	49.59	40	25.75
Book Value Per Share	1.62	1.36	117041.00
Tangible Book Value	48.81	39.08	25.67
Tangible Book Value Per Share	1.59	1.33	116672.00