BVL:IEQSAI1 Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	5.63	1.96	2.28	1.92	1.42	7.67
Cash & Short-Term Investments	5.63	1.96	2.28	1.92	1.42	7.67
Cash Growth	162.18%	-13.93%	18.24%	35.59%	-81.51%	342.31%
Accounts Receivable	18.36	17.31	15.53	14.23	18.64	19.9
Other Receivables	8.57	13.79	9.35	5.59	7.82	6.07
Receivables	26.93	31.1	24.88	19.82	26.46	25.96
Inventory	25.92	27.97	23.62	30.57	39.46	29.25
Prepaid Expenses	-	1.23	0.59	0.88	0.25	0.11
Other Current Assets	2.46	0.31	0.79	0.34	0.54	0.86
Total Current Assets	60.94	62.58	52.15	53.53	68.13	63.85
Property, Plant & Equipment	13.83	12.06	12.67	12.96	11.26	11.48
Long-Term Investments	0	0	0	0	0	0
Other Intangible Assets	0.9	0.81	0.34	0.15	-	-
Other Long-Term Assets	1.22	1.22	1.22	1.22	1.22	1.22
Total Assets	76.88	76.67	66.37	67.86	80.61	76.55
Accounts Payable	18.6	23.03	9.04	22.42	27.28	30.39
Accrued Expenses	1.36	0.94	0.81	0.95	1.05	0.81
Short-Term Debt	15.83	12.5	15.82	5	12.91	3.5
Current Portion of Long-Term Debt	0.07	0.17	0.26	0.21	0.59	1.57
Current Portion of Leases	0.7	0.03	0.63	0.67	0.32	1.04
Other Current Liabilities	0.4	1	0.82	1.27	1.18	2.63
Total Current Liabilities	36.95	37.67	27.37	30.51	43.33	39.94
Long-Term Debt	-	-	-	-	-	0.47
Long-Term Leases	1.26	0.02	0.06	0.64	-	-
Long-Term Deferred Tax Liabilities	1.18	1.04	1.48	1.5	1.51	1.24
Other Long-Term Liabilities	-	-	-	-	-	0.01
Total Liabilities	39.38	38.74	28.91	32.65	44.83	41.66
Common Stock	19.31	19.31	19.31	19.31	19.31	19.31
Retained Earnings	18.22	18.79	17.97	15.85	16.62	16.31
Comprehensive Income & Other	-0.03	-0.17	0.19	0.04	-0.15	-0.73
Shareholders' Equity	37.5	37.93	37.47	35.2	35.78	34.89
Total Liabilities & Equity	76.88	76.67	66.37	67.86	80.61	76.55
Total Debt	17.85	12.73	16.77	6.52	13.81	6.58
Net Cash (Debt)	-12.22	-10.77	-14.49	-4.6	-12.4	1.1
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.21	-0.18	-0.24	-0.08	-0.21	0.02
Filing Date Shares Outstanding	59.53	59.53	59.53	59.53	59.53	59.53
Total Common Shares Outstanding	59.53	59.53	59.53	59.53	59.53	59.53
Working Capital	23.99	24.9	24.78	23.02	24.8	23.91
Book Value Per Share	0.63	0.64	0.63	0.59	0.60	0.59
Tangible Book Value	36.6	37.12	37.13	35.05	35.78	34.89
Tangible Book Value Per Share	0.61	0.62	0.62	0.59	0.60	0.59
Land	4.08	4.08	4.08	4.08	4.08	4.08
Buildings	7.69	7.64	7.61	7.6	7.51	6.69
Machinery	47.18	51.9	49.96	49.63	49.08	48.34
Construction In Progress	1.19	0.96	1.95	0.97	0.26	0.46