Lingotes Especiales 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	1.88	7.76	13.46	6.22	1.99
Short-Term Investments	9.11	0	0	0	0
Cash & Short-Term Investments	10.99	7.76	13.46	6.22	1.99
Cash Growth	41.74%	-42.38%	116.40%	213.18%	-86.64%
Accounts Receivable	12.72	14.62	13.38	22.78	16.31
Other Receivables	0.98	1.59	0.8	2.26	1.08
Receivables	13.71	16.21	14.18	25.04	17.39
Inventory	11.04	10.14	7.86	7.18	8.35
Total Current Assets	35.74	34.1	35.49	38.44	27.73
Property, Plant & Equipment	65.8	64.2	60.89	56.53	57.15
Long-Term Investments	0	0	0	0	0
Other Intangible Assets	1.73	1.76	1.16	0.8	0.66
Long-Term Deferred Tax Assets	0.51	0.17	0.17	0.81	1.19
Long-Term Deferred Charges	1.07	0.94	0.88	0.71	0.84
Other Long-Term Assets	0.24	0.24	0.24	0.24	0.33
Total Assets	105.09	101.41	98.84	97.52	87.9
Accounts Payable	14.48	12.42	15.35	18.36	14.66
Accrued Expenses	1.92	2.06	1.95	1.84	1.95
Current Portion of Long-Term Debt	12.03	8.31	6.69	7.02	6.48
Current Portion of Leases	0.87	0.93	0.77	0.07	0.1
Current Income Taxes Payable	0.09	0.22	1.46	0.32	0.11
Other Current Liabilities	5.91	6.41	4.73	4.23	4.01
Total Current Liabilities	35.29	30.35	30.95	31.83	27.31
Long-Term Debt	21.73	21.76	16.34	17.93	15.41
Long-Term Leases	3.86	4.71	4.76	0.01	0.08
Long-Term Unearned Revenue	0.28	0.38	0.43	0.56	0.7
Pension & Post-Retirement Benefits	0.2	0.19	0.19	0.18	0.5
Long-Term Deferred Tax Liabilities	0.06	0.1	0.14	0.19	0.23
Total Liabilities	61.43	57.5	52.81	50.71	44.24
Common Stock	10	10	10	10	10
Retained Earnings	33.18	33.42	35.58	36.66	33.51
Comprehensive Income & Other	0.48	0.48	0.45	0.16	0.16
Shareholders' Equity	43.66	43.91	46.03	46.81	43.66
Total Liabilities & Equity	105.09	101.41	98.84	97.52	87.9
Total Debt	38.5	35.71	28.56	25.03	22.07
Net Cash (Debt)	-27.51	-27.96	-15.1	-18.81	-20.09
Net Cash Per Share	-2.75	-2.80	-1.51	-1.88	-2.01
Filing Date Shares Outstanding	10	10	10	10	10
Total Common Shares Outstanding	10	10	10	10	10
Working Capital	0.45	3.75	4.54	6.6	0.42
Book Value Per Share	4.37	4.39	4.60	4.68	4.37
Tangible Book Value	41.93	42.15	44.87	46.01	43
Tangible Book Value Per Share	4.19	4.21	4.49	4.60	4.30
Land	6.06	6.06	6.06	6.06	6.08
Buildings	15.31	15.25	14.16	14.22	14.21
Machinery	163.02	158.48	147.69	144.48	140.26
Construction In Progress	5.51	3.26	6.33	2.27	2.69

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