Zest 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	2.37	1.67	4.91	6.26	11.17
Short-Term Investments	-	-	-	-	0
Cash & Short-Term Investments	2.37	1.67	4.91	6.26	11.17
Cash Growth	42.16%	-66.05%	-21.52%	-43.99%	155.84%
Accounts Receivable	2.18	4.24	3.86	4.11	2.46
Other Receivables	1.88	1.51	0.43	0.12	0.3
Receivables	4.07	5.75	4.29	4.22	2.76
Inventory	-	-	0.32	0.01	-
Other Current Assets	0.11	0.1	0.1	-	-
Total Current Assets	6.54	7.52	9.62	10.59	14.03
Property, Plant & Equipment	0.7	0.9	0.65	0.1	0.06
Long-Term Investments	51.07	55.1	30.12	15.09	15.17
Goodwill	0.87	0.87	0.87	0.87	0.97
Other Intangible Assets	0.06	0.55	0.95	1.15	1.13
Long-Term Deferred Tax Assets	-	0.01	-	-	-
Long-Term Deferred Charges	-	-	-	0.14	0.23
Other Long-Term Assets	0.29	0.62	0.58	0.32	0.09
Total Assets	59.53	65.57	42.78	28.82	32.32
Accounts Payable	2.36	4.14	1.92	1.2	1.1
Accrued Expenses	1.07	-	-	0.56	0.23
Current Portion of Long-Term Debt	4.93	4.17	1.31	1.31	2.37
Current Portion of Leases	0.28	0.24	0.2	-	-
Current Income Taxes Payable	0.24	0.53	0.17	0	0
Current Unearned Revenue	0.16	-	-	-	-
Other Current Liabilities	0.96	1.64	0.85	0.29	0.37
Total Current Liabilities	10.01	10.72	4.45	3.37	4.08
Long-Term Debt	2.18	3.6	3.54	1.93	3.25
Long-Term Leases	-	-	0.74	-	-
Long-Term Unearned Revenue	-	-	-	0.23	0.08
Pension & Post-Retirement Benefits	0.38	0.64	0.54	-	-
Long-Term Deferred Tax Liabilities	0	0.01	-	0	0.02
Other Long-Term Liabilities	0.61	0.71	0.09	0.19	0.17
Total Liabilities	13.18	15.69	9.36	5.73	7.59
Common Stock	42.34	42.34	15.37	10.43	9.83
Additional Paid-In Capital	5.65	5.83	-	11.9	15.79
Retained Earnings	1.99	3.15	-2.82	0.25	-1.86
Treasury Stock	-	-	-	-0.55	-0.1
Comprehensive Income & Other	-4.58	-1.49	21.15	1.07	1.07
Total Common Equity	45.4	49.83	33.7	23.09	24.73
Minority Interest	0.94	0.05	-0.27	-	-
Shareholders' Equity	46.34	49.88	33.42	23.09	24.73
Total Liabilities & Equity	59.53	65.57	42.78	28.82	32.32
Total Debt	7.39	8.01	5.78	3.24	5.63
Net Cash (Debt)	-5.02	-6.34	-0.87	3.02	5.55
Net Cash Growth	-	-	-	-45.60%	-
Net Cash Per Share	-0.03	-0.05	-0.08	0.28	0.50
Filing Date Shares Outstanding	198.08	160.71	11	10.86	10.99
Total Common Shares Outstanding	198.08	160.71	11	10.86	10.99
Working Capital	-3.46	-3.2	5.17	7.22	9.96
Book Value Per Share	0.23	0.31	3.06	2.13	2.25
Tangible Book Value	44.48	48.41	31.88	21.08	22.63
Tangible Book Value Per Share	0.22	0.30	2.90	1.94	2.06
Machinery	1.59	1.54	0.57	0.02	0.02
Leasehold Improvements	0.34	0.33	-	-	-