Blue Island Plc (CYS:BLUE)

Blue Island Balance Sheet

Financials in millions EUR. 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	5.94	3.69	2.18	1.45	2.34	1.33
Cash & Short-Term Investments	5.94	3.69	2.18	1.45	2.34	1.33
Cash Growth	57.39%	69.44%	50.38%	-37.91%	75.50%	90.41%
Accounts Receivable	2.58	2.18	1.69	1.53	1.37	1.56
Other Receivables	0.65	0.31	0.07	0.04	0.04	0.14
Receivables	3.23	2.49	1.77	1.57	1.41	1.7
Inventory	2.2	2.25	1.86	1.58	1.58	1.29
Other Current Assets	11.09	12.69	11.81	10.64	8.92	8.25
Total Current Assets	22.46	21.12	17.62	15.23	14.25	12.56
Property, Plant & Equipment	14.51	13.72	11.2	9.78	9.17	8.71
Goodwill	0.65	0.65	0.68	0.68	0.68	0.65
Other Intangible Assets	0.02	0.03	0.01	0.01	0	0.01
Long-Term Deferred Tax Assets	-	-	0.02	0.02	0.01	0.01
Total Assets	37.64	35.52	29.53	25.72	24.11	21.95

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	3.58	3.53	3.19	2.77	3.28	2.51
Accrued Expenses	1.37	2.05	1.42	1.04	0.62	0.48
Short-Term Debt	0.01	0.13	0.24	0.26	0.24	0.24
Current Portion of Long-Term Debt	0.16	0.1	-	0.05	0.05	0.05
Current Portion of Leases	0.14	0.14	0.16	0.17	0.17	0.16
Current Income Taxes Payable	0.61	0.38	0.17	0.06	0.1	-
Current Unearned Revenue	0.12	0.12	0.12	0.11	0.11	0.07
Other Current Liabilities	1.54	0.04	0.06	0.06	0.04	0.06
Total Current Liabilities	7.53	6.5	5.36	4.52	4.6	3.58
Long-Term Debt	1.58	1.01	-	0.03	0.07	0.12
Long-Term Leases	0.62	0.69	0.95	0.35	0.53	0.7
Long-Term Unearned Revenue	0.49	0.55	0.68	0.75	0.6	0.36
Long-Term Deferred Tax Liabilities	1.28	1.28	0.94	0.71	0.65	0.74
Total Liabilities	11.5	10.03	7.93	6.37	6.45	5.51

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	2.62	2.62	2.62	2.62	2.62	2.62
Additional Paid-In Capital	6.76	6.76	6.76	6.76	6.76	6.76
Retained Earnings	15.24	14.59	10.98	8.74	7.06	5.92
Comprehensive Income & Other	1.51	1.51	1.23	1.23	1.22	1.13
Shareholders' Equity	26.14	25.48	21.59	19.35	17.66	16.44
Total Liabilities & Equity	37.64	35.52	29.53	25.72	24.11	21.95

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	2.51	2.08	1.35	0.86	1.06	1.27
Net Cash (Debt)	3.43	1.62	0.83	0.59	1.27	0.06
Net Cash Growth	28.47%	95.33%	40.85%	-53.85%	2160.44%	-
Net Cash Per Share	0.22	0.10	0.05	0.04	0.08	0.00
Filing Date Shares Outstanding	15.44	15.44	15.44	15.44	15.44	15.44
Total Common Shares Outstanding	15.44	15.44	15.44	15.44	15.44	15.44
Working Capital	14.92	14.63	12.26	10.71	9.65	8.98
Book Value Per Share	1.69	1.65	1.40	1.25	1.14	1.06
Tangible Book Value	25.46	24.81	20.91	18.67	16.98	15.78
Tangible Book Value Per Share	1.65	1.61	1.35	1.21	1.10	1.02
Land	9.31	9.09	6.7	6.34	6.06	5.86
Machinery	10.31	9.35	8.9	8.4	7.47	7.01

Data Source: S&P Global Market Intelligence Last updated: Sep 29, 2026

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

Update frequency:

Semi-annually

Last checked:

Oct 13, 2026

Data Sources Report a data error