Blue Island Balance Sheet

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

Millions EUR. 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	3.69	2.18	1.45	2.34	1.33
Cash & Short-Term Investments	3.69	2.18	1.45	2.34	1.33
Cash Growth	69.44%	50.38%	-37.91%	75.50%	90.41%
Accounts Receivable	2.89	1.69	1.53	1.37	1.56
Other Receivables	-	0.07	0.04	0.04	0.14
Receivables	2.89	1.77	1.57	1.41	1.7
Inventory	2.25	1.86	1.58	1.58	1.29
Other Current Assets	12.3	11.81	10.64	8.92	8.25
Total Current Assets	21.12	17.62	15.23	14.25	12.56
Property, Plant & Equipment	13.72	11.2	9.78	9.17	8.71
Goodwill	-	0.68	0.68	0.68	0.65
Other Intangible Assets	0.68	0.01	0.01	0	0.01
Long-Term Deferred Tax Assets	-	0.02	0.02	0.01	0.01
Total Assets	35.52	29.53	25.72	24.11	21.95
Accounts Payable	5.62	3.19	2.77	3.28	2.51
Accrued Expenses	-	1.42	1.04	0.62	0.48
Short-Term Debt	0.13	0.24	0.26	0.24	0.24
Current Portion of Long-Term Debt	0.1	-	0.05	0.05	0.05
Current Portion of Leases	0.14	0.16	0.17	0.17	0.16
Current Income Taxes Payable	0.38	0.17	0.06	0.1	-
Current Unearned Revenue	0.12	0.12	0.11	0.11	0.07
Other Current Liabilities	-	0.06	0.06	0.04	0.06
Total Current Liabilities	6.5	5.36	4.52	4.6	3.58
Long-Term Debt	1.01	-	0.03	0.07	0.12
Long-Term Leases	0.69	0.95	0.35	0.53	0.7
Long-Term Unearned Revenue	0.55	0.68	0.75	0.6	0.36
Long-Term Deferred Tax Liabilities	1.28	0.94	0.71	0.65	0.74
Total Liabilities	10.03	7.93	6.37	6.45	5.51
Common Stock	2.62	2.62	2.62	2.62	2.62
Additional Paid-In Capital	6.76	6.76	6.76	6.76	6.76
Retained Earnings	-	10.98	8.74	7.06	5.92
Comprehensive Income & Other	16.1	1.23	1.23	1.22	1.13
Shareholders' Equity	25.48	21.59	19.35	17.66	16.44
Total Liabilities & Equity	35.52	29.53	25.72	24.11	21.95
Total Debt	2.08	1.35	0.86	1.06	1.27
Net Cash (Debt)	1.62	0.83	0.59	1.27	0.06
Net Cash Growth	95.33%	40.85%	-53.85%	2160.44%	-
Net Cash Per Share	0.10	0.05	0.04	0.08	0.00
Filing Date Shares Outstanding	15.43	15.44	15.44	15.44	15.44
Total Common Shares Outstanding	15.43	15.44	15.44	15.44	15.44
Working Capital	14.63	12.26	10.71	9.65	8.98
Book Value Per Share	1.65	1.40	1.25	1.14	1.06
Tangible Book Value	24.81	20.91	18.67	16.98	15.78
Tangible Book Value Per Share	1.61	1.35	1.21	1.10	1.02
Land	-	6.7	6.34	6.06	5.86
Machinery	-	8.9	8.4	7.47	7.01

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