ELI:IPR 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	12.2	20.5	13.2	21.1	23.89
Short-Term Investments	-	1.63	1.37	1.52	1.27
Cash & Short-Term Investments	12.2	22.13	14.57	22.62	25.16
Cash Growth	-44.87%	51.90%	-35.59%	-10.09%	190.26%
Accounts Receivable	26.67	27.89	21.77	23.34	29.44
Other Receivables	-	1.07	0.52	0.68	1.72
Receivables	26.67	28.96	22.29	24.02	31.16
Inventory	0.37	0.39	0.48	0.67	0.33
Prepaid Expenses	-	-	-	-	1.25
Other Current Assets	22.67	21.72	15.77	17.35	19.06
Total Current Assets	61.92	73.2	53.11	64.65	76.96
Property, Plant & Equipment	8.04	31.7	32.76	34.11	37.13
Long-Term Investments	0.01	2.54	0.01	0.01	0.01
Goodwill	207.93	207.93	268.62	268.62	268.62
Other Intangible Assets	21.4	23.45	21.54	16.85	11.89
Long-Term Deferred Tax Assets	0.5	0.69	1.32	1.2	1.35
Other Long-Term Assets	23.04	0.96	1.35	4.17	4.46
Total Assets	322.84	340.47	378.72	389.62	400.42
Accounts Payable	24.57	23.37	22.31	30.03	26.28
Accrued Expenses	-	33.27	34.07	37.34	33.51
Short-Term Debt	-	20.47	21.13	7.39	9.03
Current Portion of Long-Term Debt	43.3	25.73	14.66	12.52	48.26
Current Portion of Leases	-	1.57	1.93	2.81	3.17
Current Income Taxes Payable	1.4	-	0.58	-	0.69
Current Unearned Revenue	-	3.08	2.76	2.17	2.85
Other Current Liabilities	57.56	31.24	30.73	27.63	11.43
Total Current Liabilities	126.83	138.73	128.18	119.9	135.22
Long-Term Debt	95.77	101.9	89.25	103.14	97.1
Long-Term Leases	-	1.72	1.72	2.49	4.97
Long-Term Deferred Tax Liabilities	0.39	0.18	0.22	0.2	0.18
Other Long-Term Liabilities	8.29	8.25	3.26	5.86	6.13
Total Liabilities	231.28	250.78	222.62	231.59	243.6
Common Stock	84	84	84	84	84
Additional Paid-In Capital	36.18	36.18	36.18	36.18	36.18
Retained Earnings	-28.62	-30.49	35.92	37.85	36.64
Comprehensive Income & Other	0	-	-	-	-
Shareholders' Equity	91.56	89.69	156.1	158.03	156.82
Total Liabilities & Equity	322.84	340.47	378.72	389.62	400.42
Total Debt	139.07	151.38	128.7	128.35	162.54
Net Cash (Debt)	-126.87	-129.25	-114.13	-105.73	-137.38
Net Cash Per Share	-0.08	-0.77	-0.68	-0.63	-0.82
Filing Date Shares Outstanding	3,174	168	168	168	168
Total Common Shares Outstanding	3,174	168	168	168	168
Working Capital	-64.92	-65.53	-75.07	-55.25	-58.26
Book Value Per Share	0.03	0.53	0.93	0.94	0.93
Tangible Book Value	-137.78	-141.69	-134.07	-127.44	-123.69
Tangible Book Value Per Share	-0.04	-0.84	-0.80	-0.76	-0.74
Land	-	2.25	2.25	2.25	2.25
Buildings	-	34.96	34.81	34.72	32.23
Machinery	-	138.12	137.97	136.87	135.84
Construction In Progress	-	0.51	0.26	0.12	0.22

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