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	26.77	27.35	30.78	28.15	30.54
Cash & Short-Term Investments	26.77	27.35	30.78	28.15	30.54
Cash Growth	-2.15%	-11.13%	9.34%	-7.83%	17.24%
Accounts Receivable	153.85	70.13	52.28	21.65	19.17
Other Receivables	0.91	5.32	6.14	3.45	1.87
Receivables	154.76	75.45	58.97	25.1	21.03
Inventory	38.15	45.56	18.27	23	7.56
Prepaid Expenses	1.2	0.94	0.34	0.51	0.23
Other Current Assets	0.91	0.62	0.11	0.35	0.05
Total Current Assets	221.78	149.92	108.47	77.11	59.41
Property, Plant & Equipment	12.46	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	19.29	13.36	7.55	4.22	3.12
Long-Term Accounts Receivable	-	-	1.03	1.03	2.05
Long-Term Deferred Tax Assets	3.32	0.3	0.93	0.35	0.07
Other Long-Term Assets	-	-	-	-	0.02
Total Assets	260.61	180.61	127.68	88.8	72.41
Accounts Payable	16.93	9.39	3.78	1.8	1
Accrued Expenses	8.73	4.33	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	1.6	1.36	0.22	0.16	0.06
Current Income Taxes Payable	2.72	1.27	0.65	0.53	0.35
Current Unearned Revenue	0.89	0.43	0.33	0.13	0.56
Other Current Liabilities	3.73	4.1	4.43	1.1	1.03
Total Current Liabilities	41.2	21.7	16.42	7.97	4.82
Long-Term Debt	-	-	1.02	1.49	2.01
Long-Term Leases	9.28	9.9	0.44	0.16	0.08
Pension & Post-Retirement Benefits	0.49	0.33	0.2	0.11	-
Other Long-Term Liabilities	0.32	-	-	-	-
Total Liabilities	51.28	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	169.73	125.26	85.97	56.92	41.12
Treasury Stock	-	-	-	-0.78	-
Comprehensive Income & Other	16.09	0.43	0.96	-0.47	0.98
Total Common Equity	209.38	149.21	110.38	79.07	65.5
Minority Interest	-0.05	-0.53	-0.78	-	-
Shareholders' Equity	209.33	148.68	109.6	79.07	65.5
Total Liabilities & Equity	260.61	180.61	127.68	88.8	72.41
Total Debt	17.47	12.08	2.35	2.47	2.72
Net Cash (Debt)	9.29	15.27	28.43	25.67	27.82
Net Cash Growth	-39.14%	-46.29%	10.73%	-7.73%	21.42%
Net Cash Per Share	0.51	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	180.59	128.22	92.05	69.14	54.6
Book Value Per Share	11.53	8.24	6.11	4.40	3.64
Tangible Book Value	186.46	132.21	99.32	74.69	62.23
Tangible Book Value Per Share	10.27	7.30	5.50	4.16	3.46
Land	-	-	1.48	1.48	1.48
Buildings	-	0.31	3.09	3.09	3.03
Machinery	2.85	2.86	2.63	1.87	1.76
Construction In Progress	0.02	0.08	-	-	0.06

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