BVL:IEQSAI1 Balance Sheet

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

Millions USD. 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	1.96	2.28	1.92	1.42	7.67
Cash & Short-Term Investments	1.96	2.28	1.92	1.42	7.67
Cash Growth	-13.93%	18.24%	35.59%	-81.51%	342.31%
Accounts Receivable	17.31	15.53	14.23	18.64	19.9
Other Receivables	13.79	9.35	5.59	7.82	6.07
Receivables	31.1	24.88	19.82	26.46	25.96
Inventory	27.97	23.62	30.57	39.46	29.25
Prepaid Expenses	-	0.59	0.88	0.25	0.11
Other Current Assets	1.54	0.79	0.34	0.54	0.86
Total Current Assets	62.58	52.15	53.53	68.13	63.85
Property, Plant & Equipment	12.06	12.67	12.96	11.26	11.48
Long-Term Investments	0	0	0	0	0
Other Intangible Assets	0.81	0.34	0.15	-	-
Other Long-Term Assets	1.22	1.22	1.22	1.22	1.22
Total Assets	76.67	66.37	67.86	80.61	76.55
Accounts Payable	23.03	9.04	22.42	27.28	30.39
Accrued Expenses	0.94	0.81	0.95	1.05	0.81
Short-Term Debt	12.5	15.82	5	12.91	3.5
Current Portion of Long-Term Debt	0.17	0.26	0.21	0.59	1.57
Current Portion of Leases	0.03	0.63	0.67	0.32	1.04
Other Current Liabilities	1	0.82	1.27	1.18	2.63
Total Current Liabilities	37.67	27.37	30.51	43.33	39.94
Long-Term Debt	-	-	-	-	0.47
Long-Term Leases	0.02	0.06	0.64	-	-
Long-Term Deferred Tax Liabilities	1.04	1.48	1.5	1.51	1.24
Other Long-Term Liabilities	-	-	-	-	0.01
Total Liabilities	38.74	28.91	32.65	44.83	41.66
Common Stock	19.31	19.31	19.31	19.31	19.31
Retained Earnings	18.79	17.97	15.85	16.62	16.31
Comprehensive Income & Other	-0.17	0.19	0.04	-0.15	-0.73
Shareholders' Equity	37.93	37.47	35.2	35.78	34.89
Total Liabilities & Equity	76.67	66.37	67.86	80.61	76.55
Total Debt	12.73	16.77	6.52	13.81	6.58
Net Cash (Debt)	-10.77	-14.49	-4.6	-12.4	1.1
Net Cash Per Share	-0.18	-0.24	-0.08	-0.21	0.02
Filing Date Shares Outstanding	59.53	59.53	59.53	59.53	59.53
Total Common Shares Outstanding	59.53	59.53	59.53	59.53	59.53
Working Capital	24.9	24.78	23.02	24.8	23.91
Book Value Per Share	0.64	0.63	0.59	0.60	0.59
Tangible Book Value	37.12	37.13	35.05	35.78	34.89
Tangible Book Value Per Share	0.62	0.62	0.59	0.60	0.59
Land	4.08	4.08	4.08	4.08	4.08
Buildings	7.64	7.61	7.6	7.51	6.69
Machinery	50.42	49.96	49.63	49.08	48.34
Construction In Progress	2.44	1.95	0.97	0.26	0.46

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