Shelly Group SE Balance Sheet

Financials in millions BGN. Fiscal year is January - December.

Millions BGN. 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	26.85	27.35	30.78	28.15	30.54
Cash & Short-Term Investments	26.85	27.35	30.78	28.15	30.54
Cash Growth	-1.85%	-11.13%	9.34%	-7.83%	17.24%
Accounts Receivable	132.75	70.13	52.28	21.65	19.17
Other Receivables	0.91	5.32	6.14	3.45	1.87
Receivables	133.66	75.45	58.97	25.1	21.03
Inventory	38.08	45.56	18.27	23	7.56
Prepaid Expenses	1.27	0.94	0.34	0.51	0.23
Other Current Assets	28.66	0.62	0.11	0.35	0.05
Total Current Assets	228.51	149.92	108.47	77.11	59.41
Property, Plant & Equipment	12.22	13.23	5.8	4.95	4.91
Long-Term Investments	0.12	0.16	0.4	0.99	2.66
Goodwill	3.64	3.64	3.51	0.16	0.16
Other Intangible Assets	19.3	13.36	7.55	4.22	3.12
Long-Term Accounts Receivable	-	-	1.03	1.03	2.05
Long-Term Deferred Tax Assets	0.21	0.3	0.93	0.35	0.07
Other Long-Term Assets	-	-	-	-	0.02
Total Assets	264	180.61	127.68	88.8	72.41
Accounts Payable	16.84	9.39	3.78	1.8	1
Accrued Expenses	10.6	6.27	6.35	3.59	1.25
Short-Term Debt	0.81	0.31	0.2	0.15	0.06
Current Portion of Long-Term Debt	5.78	0.52	0.47	0.52	0.51
Current Portion of Leases	1.86	1.36	0.22	0.16	0.06
Current Income Taxes Payable	7.73	1.27	0.65	0.53	0.35
Current Unearned Revenue	0.89	0.43	0.33	0.13	0.56
Other Current Liabilities	2.02	2.15	4.43	1.1	1.03
Total Current Liabilities	46.54	21.7	16.42	7.97	4.82
Long-Term Debt	-	-	1.02	1.49	2.01
Long-Term Leases	8.83	9.9	0.44	0.16	0.08
Pension & Post-Retirement Benefits	0.49	0.33	0.2	0.11	-
Total Liabilities	55.87	31.93	18.08	9.73	6.9
Common Stock	18.16	18.11	18.05	18	18
Additional Paid-In Capital	5.4	5.4	5.4	5.4	5.4
Retained Earnings	169.97	125.26	85.97	56.92	41.12
Treasury Stock	-	-	-	-0.78	-
Comprehensive Income & Other	14.67	0.43	0.96	-0.47	0.98
Total Common Equity	208.2	149.21	110.38	79.07	65.5
Minority Interest	-0.06	-0.53	-0.78	-	-
Shareholders' Equity	208.14	148.68	109.6	79.07	65.5
Total Liabilities & Equity	264	180.61	127.68	88.8	72.41
Total Debt	17.28	12.08	2.35	2.47	2.72
Net Cash (Debt)	9.57	15.27	28.43	25.67	27.82
Net Cash Growth	-37.36%	-46.29%	10.73%	-7.73%	21.42%
Net Cash Per Share	0.53	0.84	1.58	1.43	1.55
Filing Date Shares Outstanding	18.16	18.11	18.05	17.96	18
Total Common Shares Outstanding	18.16	18.11	18.05	17.96	18
Working Capital	181.97	128.22	92.05	69.14	54.6
Book Value Per Share	11.47	8.24	6.11	4.40	3.64
Tangible Book Value	185.25	132.21	99.32	74.69	62.23
Tangible Book Value Per Share	10.20	7.30	5.50	4.16	3.46
Land	-	-	1.48	1.48	1.48
Buildings	0.31	0.31	3.09	3.09	3.03
Machinery	3.43	2.86	2.63	1.87	1.76
Construction In Progress	0.01	-	-	-	0.06

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