Ion Beam Applications Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Assets

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	43.63	64.69	72.17	109.31	158.37	199.27
Short-Term Investments	0.18	0.56	0.42	0.31	11.14	-
Cash & Short-Term Investments	43.81	65.25	72.59	109.62	169.5	199.27
Cash Growth	19.38%	-10.11%	-33.78%	-35.33%	-14.94%	29.47%
Accounts Receivable	238.09	209.68	158.49	146.02	151.04	111.45
Other Receivables	27.77	22.85	23.5	30.99	35.6	17.94
Receivables	265.86	232.52	181.99	177.01	186.64	129.39
Inventory	167.21	135.43	152.82	130.55	101.02	74.87
Prepaid Expenses	7.98	7.28	7.12	6.03	5.72	5.19
Restricted Cash	-	-	-	-	7.26	-
Other Current Assets	45.71	29.13	33.24	28.85	30.33	18.44
Total Current Assets	530.56	469.6	447.75	452.05	500.48	427.16
Property, Plant & Equipment	60.37	59.92	51.65	49.47	46.07	48.65
Long-Term Investments	47.44	45.08	40.39	21.11	4.08	24.41
Goodwill	-	27.32	11.68	10.19	10.26	3.82
Other Intangible Assets	43.43	15.78	13.99	13.2	7.58	3.79
Long-Term Accounts Receivable	11.1	13.95	10.71	11.17	-	9.7
Long-Term Deferred Tax Assets	18.89	18.79	17.46	17.63	20.21	8.64
Other Long-Term Assets	17.66	18.21	15.29	14.49	35.23	12.55
Total Assets	753.88	690.57	616.14	597.53	623.9	546.05

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
Accounts Payable	179.18	119.88	79.47	76.56	65.56	47.73
Accrued Expenses	52.63	41.35	40.38	33.1	30.96	25.12
Short-Term Debt	-	-	4.98	-	-	-
Current Portion of Long-Term Debt	29.65	32.18	6.47	6.47	3.73	9.73
Current Portion of Leases	7.24	6.94	6.38	6.1	5.68	5.36
Current Income Taxes Payable	6.4	5.34	3.63	1.72	3.85	5.17
Current Unearned Revenue	223.37	238.05	302.07	305.54	316.85	226.64
Other Current Liabilities	38.62	28.97	25.63	23.11	34.55	28.81
Total Current Liabilities	537.09	472.71	469	452.6	461.17	348.56
Long-Term Debt	60.08	55.34	3.55	7.11	10.65	29.94
Long-Term Leases	21.81	22.44	22.32	21.9	20.81	23.94
Long-Term Deferred Tax Liabilities	1.11	0.41	0.2	0.29	0.76	0.2
Other Long-Term Liabilities	14.59	12.51	10.16	9.42	14.56	17.52
Total Liabilities	634.68	563.4	505.22	491.32	507.95	420.16

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
Common Stock	42.5	42.5	42.5	42.5	42.5	42.41
Additional Paid-In Capital	43.48	43.48	43.48	43.48	43.48	42.84
Retained Earnings	43.49	43.11	39.44	36.05	51.43	51.23
Treasury Stock	-12.91	-11.68	-15.86	-18.21	-18.33	-12.61
Comprehensive Income & Other	2.64	9.76	1.36	2.39	-3.13	2.03
Shareholders' Equity	119.2	127.17	110.92	106.21	115.95	125.9
Total Liabilities & Equity	753.88	690.57	616.14	597.53	623.9	546.05

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
Total Debt	118.79	116.89	43.69	41.58	40.87	68.98
Net Cash (Debt)	-74.97	-51.64	28.89	68.03	128.64	130.29
Net Cash Growth	-	-	-57.53%	-47.11%	-1.27%	92.22%
Net Cash Per Share	-2.43	-1.70	0.98	2.34	4.26	4.32
Filing Date Shares Outstanding	29.39	29.38	29.35	29.18	29.11	29.38
Total Common Shares Outstanding	29.39	29.38	29.35	29.18	29.11	29.38
Working Capital	-6.53	-3.11	-21.26	-0.56	39.3	78.6
Book Value Per Share	4.06	4.33	3.78	3.64	3.98	4.29
Tangible Book Value	75.77	84.08	85.25	82.82	98.11	118.29
Tangible Book Value Per Share	2.58	2.86	2.90	2.84	3.37	4.03
Land	-	30.02	24.99	24.74	22.73	22.01
Machinery	-	36.39	38.43	34.91	32.61	21.61
Construction In Progress	-	3.02	0.5	1.37	1.15	-
Order Backlog	-	1,600	-	-	-	-