Wiser Technology AD Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	1.46	1.1	6.05	2.7	0.84	1.99
Cash & Short-Term Investments	1.46	1.1	6.05	2.7	0.84	1.99
Cash Growth	-66.99%	-81.82%	124.53%	220.42%	-57.72%	342.45%
Accounts Receivable	13.61	11.76	7.61	1.02	0.77	0.33
Other Receivables	0.9	0.41	0.8	0.11	0.01	-
Receivables	14.51	12.17	8.41	1.12	0.78	0.33
Inventory	0	0.03	0.03	-	-	0
Prepaid Expenses	-	0.13	0.17	0.01	0	0
Other Current Assets	0.04	0.1	0.06	0.07	0.06	0.01
Total Current Assets	16.01	13.53	14.72	3.9	1.69	2.34
Property, Plant & Equipment	2.11	2.31	2.21	0.15	0.1	0.14
Long-Term Investments	0.08	0.01	0.92	3.23	3.18	2.84
Goodwill	21.93	21.94	21.98	5.56	-	-
Other Intangible Assets	0.74	0.63	0.2	0	0.04	0.04
Long-Term Deferred Tax Assets	0.73	0.73	0.43	0.05	0.01	0.01
Other Long-Term Assets	-	-	0.01	0.01	0.01	0.64
Total Assets	41.59	39.15	40.47	12.91	5.03	6
Accounts Payable	5.36	4.9	2.2	0.39	0.12	0.11
Accrued Expenses	4.57	3.49	3.64	0.73	0.19	0.13
Short-Term Debt	2.13	1.35	0.37	1.12	0.01	0.03
Current Portion of Leases	-	0.37	0.35	0.04	0.03	0.03
Current Income Taxes Payable	0.87	-	0.09	0.01	0.03	0.07
Other Current Liabilities	0.64	1.01	1.89	1.74	0.3	0.09
Total Current Liabilities	13.57	11.12	8.55	4.03	0.69	0.46
Long-Term Debt	3.75	3.82	3.18	0.7	-	-
Long-Term Leases	1.1	1.25	1.18	0.05	0.05	0.08
Long-Term Deferred Tax Liabilities	0	0	0	0.02	0.03	0.01
Other Long-Term Liabilities	0.32	0.35	0.19	0.07	0.01	0.04
Total Liabilities	18.73	16.54	13.1	4.87	0.78	0.59
Common Stock	9.83	9.85	8.37	3.52	0.35	0.35
Additional Paid-In Capital	29.26	29.27	22.14	4.42	0.61	0.61
Retained Earnings	-13.57	-13.78	-0.72	-0.15	2.92	4.26
Comprehensive Income & Other	-2.66	-2.73	-1.89	0.18	0.29	0.12
Total Common Equity	22.86	22.61	27.9	7.96	4.16	5.34
Minority Interest	-	-	-0.53	0.08	0.09	0.07
Shareholders' Equity	22.86	22.61	27.37	8.04	4.25	5.4
Total Liabilities & Equity	41.59	39.15	40.47	12.91	5.03	6
Total Debt	6.98	6.78	5.07	1.92	0.09	0.14
Net Cash (Debt)	-5.52	-5.68	0.98	0.78	0.75	1.85
Net Cash Growth	-	-	25.90%	3.70%	-59.42%	584.75%
Net Cash Per Share	-0.29	-0.33	0.08	0.12	0.12	0.46
Filing Date Shares Outstanding	19.25	19.25	16.33	6.88	4.05	4.05
Total Common Shares Outstanding	19.25	19.25	16.33	6.88	4.05	4.05
Working Capital	2.44	2.41	6.17	-0.13	1	1.87
Book Value Per Share	1.19	1.17	1.71	1.16	1.03	1.32
Tangible Book Value	0.2	0.05	5.73	2.39	4.12	5.3
Tangible Book Value Per Share	0.01	0.00	0.35	0.35	1.02	1.31
Buildings	-	2.18	2.83	0.08	0.08	0.17
Machinery	-	1.8	1.73	0.38	0.14	0.2