Singular People 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	6.93	6.44	4.49	6.83	19.89
Short-Term Investments	0.3	0.02	0.06	0.14	0.03
Cash & Short-Term Investments	7.23	6.46	4.55	6.97	19.92
Cash Growth	11.89%	42.06%	-34.76%	-65.02%	478.24%
Accounts Receivable	28.3	24.04	23.77	25.64	14.25
Other Receivables	2.1	2.3	2.29	2.5	2.17
Receivables	30.44	26.39	28.48	28.15	16.42
Inventory	-	-	-	-	0.21
Other Current Assets	0.46	0.47	-	0.24	-
Total Current Assets	38.12	33.32	33.03	35.36	36.56
Property, Plant & Equipment	3.92	3.69	2.32	3.21	1.5
Long-Term Investments	0.93	0.22	0.17	0.21	0.97
Goodwill	32.35	29.03	23.51	25.28	6.67
Other Intangible Assets	14.57	11.63	7.34	7.27	3.81
Long-Term Deferred Tax Assets	2.91	2.34	1.42	1.28	0.65
Long-Term Deferred Charges	2.35	2.77	3.11	2.55	1.58
Total Assets	95.15	83	70.88	75.16	51.74
Accounts Payable	1.56	0.75	0.16	0.12	0.44
Accrued Expenses	7.25	5.92	5.48	8.67	5.2
Short-Term Debt	8.21	5.61	2.21	3.38	0.05
Current Portion of Long-Term Debt	3.21	2.77	1.89	2.19	3
Current Portion of Leases	0.77	0.86	0.42	0.54	-
Current Income Taxes Payable	0.32	0.01	0.03	0.07	0.73
Current Unearned Revenue	1.22	1.33	1.67	0.07	-
Other Current Liabilities	5.24	3.54	5.41	3.81	2.73
Total Current Liabilities	27.78	20.79	17.27	18.86	12.15
Long-Term Debt	9.6	8.92	7.27	9.33	5.3
Long-Term Leases	0.92	0.95	0.04	0.37	-
Long-Term Unearned Revenue	0.04	0.09	0.13	0.18	-
Long-Term Deferred Tax Liabilities	1.2	0.64	0.79	1.25	0.15
Other Long-Term Liabilities	4.05	2.91	0.57	4.49	0.68
Total Liabilities	43.61	34.29	26.07	34.48	18.28
Common Stock	5.39	5.39	5.39	5.39	5.39
Additional Paid-In Capital	18.87	18.87	18.87	18.87	18.87
Retained Earnings	19.27	17.08	20.49	17.2	9.77
Treasury Stock	-2.68	-2.5	-3.47	-2.68	-0.61
Comprehensive Income & Other	10.69	9.88	3.54	1.91	0.05
Total Common Equity	51.54	48.71	44.81	40.68	33.46
Minority Interest	-	-	-	0	0
Shareholders' Equity	51.54	48.71	44.81	40.68	33.46
Total Liabilities & Equity	95.15	83	70.88	75.16	51.74
Total Debt	22.71	19.11	11.83	15.81	8.35
Net Cash (Debt)	-15.48	-12.65	-7.28	-8.84	11.57
Net Cash Per Share	-0.29	-0.24	-0.14	-0.17	0.22
Filing Date Shares Outstanding	52.72	53.01	52.77	52.89	53.29
Total Common Shares Outstanding	52.72	53.01	52.77	52.89	53.29
Working Capital	10.34	12.53	15.75	16.5	24.41
Book Value Per Share	0.98	0.92	0.85	0.77	0.63
Tangible Book Value	4.63	8.05	13.96	8.13	22.98
Tangible Book Value Per Share	0.09	0.15	0.26	0.15	0.43
Land	0.12	0.14	-	0.14	-
Machinery	6.8	5.68	5.2	4.1	2.95

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.