Sphera Franchise Group S.A. (BVB:SFG)

Sphera Franchise Group Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	44.82	102.56	115.76	98.15	128.09	146.12
Cash & Short-Term Investments	44.82	102.56	115.76	98.15	128.09	146.12
Cash Growth	-35.55%	-11.41%	17.95%	-23.38%	-12.34%	19.86%
Accounts Receivable	15.87	1.72	1.16	2.23	4.26	3.03
Other Receivables	-	11.22	11.43	7.9	16.21	23.61
Receivables	15.87	12.93	12.59	10.13	20.47	27.24
Inventory	15.39	17.1	16.4	14.95	15.91	13.39
Prepaid Expenses	9.54	8.54	6.47	7.9	3.01	3.31
Other Current Assets	-	0.06	0.07	0.04	0.81	3.38
Total Current Assets	85.63	141.19	151.29	131.16	168.28	193.44
Property, Plant & Equipment	561.5	542.6	542.9	478.84	448.28	454.46
Goodwill	-	35.45	35.45	35.45	35.45	35.45
Other Intangible Assets	61.51	25.98	23.86	22.69	22.33	24.32
Long-Term Deferred Tax Assets	27.45	25.91	22.91	23.84	22.62	19.09
Other Long-Term Assets	1.64	6.92	7.15	9.34	8.93	7.55
Total Assets	737.72	778.04	783.54	701.32	705.88	734.31

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	141.6	98.49	95.21	90.7	82.28	81.48
Accrued Expenses	-	64.6	59.83	53.96	45.87	43.7
Short-Term Debt	-	-	-	-	20.3	25.15
Current Portion of Long-Term Debt	42.3	42.49	43.63	42.32	44.79	41.33
Current Portion of Leases	75.92	71.27	64.85	56.04	52.69	54.18
Current Income Taxes Payable	3.1	5.24	5.6	4.15	0.45	0.51
Current Unearned Revenue	0.75	0.65	0.62	0.39	0.31	-
Other Current Liabilities	1.14	2.91	1.04	1.27	24.5	2.74
Total Current Liabilities	264.81	285.65	270.78	248.84	271.2	249.1
Long-Term Debt	111.86	106.2	92.19	91.46	122.95	146.11
Long-Term Leases	262.27	251.84	258.43	211.84	190.73	202.82
Long-Term Unearned Revenue	0.29	0.38	0.49	0.66	-	-
Pension & Post-Retirement Benefits	5.7	6.17	5.49	4.61	3.86	4.24
Long-Term Deferred Tax Liabilities	0.34	0.55	0.85	0.97	0.78	-
Other Long-Term Liabilities	0.33	0.33	0.33	0.33	-	-
Total Liabilities	645.59	651.12	628.56	558.7	589.52	602.26

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	580.1	581.99	581.99	581.99	581.99	581.99
Retained Earnings	31.39	68.77	95.16	79.83	54.01	71.46
Treasury Stock	-0.8	-6.38	-4.79	-2.04	-	-
Comprehensive Income & Other	-519.25	-517.92	-517.93	-517.65	-519.94	-521.57
Total Common Equity	91.44	126.45	154.43	142.13	116.07	131.88
Minority Interest	0.68	0.47	0.56	0.49	0.3	0.18
Shareholders' Equity	92.13	126.92	154.99	142.62	116.36	132.05
Total Liabilities & Equity	737.72	778.04	783.54	701.32	705.88	734.31

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	492.35	471.8	459.11	401.66	431.46	469.59
Net Cash (Debt)	-447.52	-369.25	-343.34	-303.51	-303.37	-323.47
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-11.58	-9.56	-8.88	-7.84	-7.82	-8.34
Filing Date Shares Outstanding	38.65	38.64	38.68	38.7	38.8	38.8
Total Common Shares Outstanding	38.65	38.64	38.68	38.7	38.8	38.8
Working Capital	-179.19	-144.46	-119.49	-117.67	-102.91	-55.66
Book Value Per Share	2.37	3.27	3.99	3.67	2.99	3.40
Tangible Book Value	29.94	65.02	95.13	83.99	58.29	72.11
Tangible Book Value Per Share	0.77	1.68	2.46	2.17	1.50	1.86
Buildings	-	283.98	275.92	251.4	213.23	196.26
Machinery	-	233.6	213.7	201.48	188.82	178.57
Construction In Progress	-	32.92	22.04	29.53	43.32	21.85

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 3, 2026

Data Sources Report a data error