Impresa - Sociedade Gestora de Participações Sociais, S.A. (ELI:IPR)

ELI:IPR 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	0.03	12.2	20.5	13.2	21.1	23.89
Short-Term Investments	11.75	0.68	1.63	1.37	1.52	1.27
Cash & Short-Term Investments	11.78	12.88	22.13	14.57	22.62	25.16
Cash Growth	119.65%	-41.82%	51.90%	-35.59%	-10.09%	190.26%
Accounts Receivable	32.28	26.67	27.89	21.77	23.34	29.44
Other Receivables	0.56	0.81	1.07	0.52	0.68	1.72
Receivables	32.84	27.48	28.96	22.29	24.02	31.16
Inventory	0.29	0.37	0.39	0.48	0.67	0.33
Prepaid Expenses	-	1.56	2.38	-	-	1.25
Other Current Assets	18.88	19.63	19.35	15.77	17.35	19.06
Total Current Assets	63.78	61.92	73.2	53.11	64.65	76.96
Property, Plant & Equipment	8.45	8.04	31.7	32.76	34.11	37.13
Long-Term Investments	0	0.01	2.54	0.01	0.01	0.01
Goodwill	207.93	207.93	207.93	268.62	268.62	268.62
Other Intangible Assets	22.02	21.4	23.45	21.54	16.85	11.89
Long-Term Deferred Tax Assets	0.53	0.5	0.69	1.32	1.2	1.35
Other Long-Term Assets	22.59	23.04	0.96	1.35	4.17	4.46
Total Assets	325.31	322.84	340.47	378.72	389.62	400.42

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	24.33	24.56	23.37	22.31	30.03	26.28
Accrued Expenses	31.11	33.09	33.27	34.07	37.34	33.51
Short-Term Debt	3.46	26.82	20.47	21.13	7.39	9.03
Current Portion of Long-Term Debt	57.41	15.44	25.73	14.66	12.52	48.26
Current Portion of Leases	-	1.04	1.57	1.93	2.81	3.17
Current Income Taxes Payable	0.11	1.4	-	0.58	-	0.69
Current Unearned Revenue	6.44	3.71	3.08	2.76	2.17	2.85
Other Current Liabilities	8	20.76	31.24	30.73	27.63	11.43
Total Current Liabilities	130.87	126.83	138.73	128.18	119.9	135.22
Long-Term Debt	79.75	93.41	101.12	89.25	103.14	97.1
Long-Term Leases	-	2.36	2.5	1.72	2.49	4.97
Long-Term Deferred Tax Liabilities	0.39	0.39	0.18	0.22	0.2	0.18
Other Long-Term Liabilities	8.85	8.29	8.25	3.26	5.86	6.13
Total Liabilities	219.86	231.28	250.78	222.62	231.59	243.6

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	101.33	84	84	84	84	84
Additional Paid-In Capital	36.18	36.18	36.18	36.18	36.18	36.18
Retained Earnings	-32.05	-28.62	-30.49	35.92	37.85	36.64
Comprehensive Income & Other	-	0	-	-	-	-
Shareholders' Equity	105.45	91.56	89.69	156.1	158.03	156.82
Total Liabilities & Equity	325.31	322.84	340.47	378.72	389.62	400.42

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	140.61	139.07	151.38	128.7	128.35	162.54
Net Cash (Debt)	-128.84	-126.19	-129.25	-114.13	-105.73	-137.38
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.77	-0.75	-0.77	-0.68	-0.63	-0.82
Filing Date Shares Outstanding	250.5	168	168	168	168	168
Total Common Shares Outstanding	250.5	168	168	168	168	168
Working Capital	-67.08	-64.92	-65.53	-75.07	-55.25	-58.26
Book Value Per Share	0.42	0.54	0.53	0.93	0.94	0.93
Tangible Book Value	-124.5	-137.78	-141.69	-134.07	-127.44	-123.69
Tangible Book Value Per Share	-0.50	-0.82	-0.84	-0.80	-0.76	-0.74
Land	-	-	2.25	2.25	2.25	2.25
Buildings	-	5.08	34.96	34.81	34.72	32.23
Machinery	-	138.09	138.12	137.97	136.87	135.84
Construction In Progress	-	1.02	0.51	0.26	0.12	0.22

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 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 22, 2026

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