Ion Beam Applications 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	64.69	72.17	109.31	158.37	199.27
Short-Term Investments	0.56	0.42	0.31	11.14	-
Cash & Short-Term Investments	65.25	72.59	109.62	169.5	199.27
Cash Growth	-10.11%	-33.78%	-35.33%	-14.94%	29.47%
Accounts Receivable	209.68	158.49	146.02	151.04	111.45
Other Receivables	22.85	23.5	30.99	35.6	17.94
Receivables	232.52	181.99	177.01	186.64	129.39
Inventory	135.43	152.82	130.55	101.02	74.87
Prepaid Expenses	7.28	7.12	6.03	5.72	5.19
Restricted Cash	-	-	-	7.26	-
Other Current Assets	29.13	33.24	28.85	30.33	18.44
Total Current Assets	469.6	447.75	452.05	500.48	427.16
Property, Plant & Equipment	59.92	51.65	49.47	46.07	48.65
Long-Term Investments	45.08	40.39	21.11	4.08	24.41
Goodwill	27.32	11.68	10.19	10.26	3.82
Other Intangible Assets	15.78	13.99	13.2	7.58	3.79
Long-Term Accounts Receivable	13.95	10.71	11.17	-	9.7
Long-Term Deferred Tax Assets	18.79	17.46	17.63	20.21	8.64
Other Long-Term Assets	18.21	15.29	14.49	35.23	12.55
Total Assets	690.57	616.14	597.53	623.9	546.05
Accounts Payable	119.88	79.47	76.56	65.56	47.73
Accrued Expenses	41.35	40.38	33.1	30.96	25.12
Short-Term Debt	-	4.98	-	-	-
Current Portion of Long-Term Debt	32.18	6.47	6.47	3.73	9.73
Current Portion of Leases	6.94	6.38	6.1	5.68	5.36
Current Income Taxes Payable	5.34	3.63	1.72	3.85	5.17
Current Unearned Revenue	238.05	302.07	305.54	316.85	226.64
Other Current Liabilities	28.97	25.63	23.11	34.55	28.81
Total Current Liabilities	472.71	469	452.6	461.17	348.56
Long-Term Debt	55.34	3.55	7.11	10.65	29.94
Long-Term Leases	22.44	22.32	21.9	20.81	23.94
Long-Term Deferred Tax Liabilities	0.41	0.2	0.29	0.76	0.2
Other Long-Term Liabilities	12.51	10.16	9.42	14.56	17.52
Total Liabilities	563.4	505.22	491.32	507.95	420.16
Common Stock	42.5	42.5	42.5	42.5	42.41
Additional Paid-In Capital	43.48	43.48	43.48	43.48	42.84
Retained Earnings	43.11	39.44	36.05	51.43	51.23
Treasury Stock	-11.68	-15.86	-18.21	-18.33	-12.61
Comprehensive Income & Other	9.76	1.36	2.39	-3.13	2.03
Shareholders' Equity	127.17	110.92	106.21	115.95	125.9
Total Liabilities & Equity	690.57	616.14	597.53	623.9	546.05
Total Debt	116.89	43.69	41.58	40.87	68.98
Net Cash (Debt)	-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	-1.70	0.98	2.34	4.26	4.32
Filing Date Shares Outstanding	29.38	29.35	29.18	29.11	29.38
Total Common Shares Outstanding	29.38	29.35	29.18	29.11	29.38
Working Capital	-3.11	-21.26	-0.56	39.3	78.6
Book Value Per Share	4.33	3.78	3.64	3.98	4.29
Tangible Book Value	84.08	85.25	82.82	98.11	118.29
Tangible Book Value Per Share	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	-	-	-	-

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