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	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	5.94	1.96	2.28	1.92	1.42	7.67
Cash & Short-Term Investments	5.94	1.96	2.28	1.92	1.42	7.67
Cash Growth	505.91%	-13.93%	18.24%	35.59%	-81.51%	342.31%
Accounts Receivable	19.89	17.31	15.53	14.23	18.64	19.9
Other Receivables	8.2	13.79	9.35	5.59	7.82	6.07
Receivables	28.09	31.1	24.88	19.82	26.46	25.96
Inventory	20.57	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	2.34	0.31	0.79	0.34	0.54	0.86
Total Current Assets	56.95	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	0.84	0.81	0.34	0.15	-	-
Other Long-Term Assets	1.22	1.22	1.22	1.22	1.22	1.22
Total Assets	72.83	76.67	66.37	67.86	80.61	76.55
Accounts Payable	11.54	23.03	9.04	22.42	27.28	30.39
Accrued Expenses	1.12	0.94	0.81	0.95	1.05	0.81
Short-Term Debt	18.13	12.5	15.82	5	12.91	3.5
Current Portion of Long-Term Debt	0.04	0.17	0.26	0.21	0.59	1.57
Current Portion of Leases	0.64	0.03	0.63	0.67	0.32	1.04
Other Current Liabilities	1.78	1	0.82	1.27	1.18	2.63
Total Current Liabilities	33.25	37.67	27.37	30.51	43.33	39.94
Long-Term Debt	-	-	-	-	-	0.47
Long-Term Leases	1.21	0.02	0.06	0.64	-	-
Long-Term Deferred Tax Liabilities	1.23	1.04	1.48	1.5	1.51	1.24
Other Long-Term Liabilities	-	-	-	-	-	0.01
Total Liabilities	35.69	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	17.87	18.79	17.97	15.85	16.62	16.31
Comprehensive Income & Other	-0.04	-0.17	0.19	0.04	-0.15	-0.73
Shareholders' Equity	37.14	37.93	37.47	35.2	35.78	34.89
Total Liabilities & Equity	72.83	76.67	66.37	67.86	80.61	76.55
Total Debt	20.02	12.73	16.77	6.52	13.81	6.58
Net Cash (Debt)	-14.08	-10.77	-14.49	-4.6	-12.4	1.1
Net Cash Per Share	-0.24	-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	23.7	24.9	24.78	23.02	24.8	23.91
Book Value Per Share	0.62	0.64	0.63	0.59	0.60	0.59
Tangible Book Value	36.3	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	7.68	7.64	7.61	7.6	7.51	6.69
Machinery	51.92	51.9	49.96	49.63	49.08	48.34
Construction In Progress	1.11	0.96	1.95	0.97	0.26	0.46

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