HiPay Group 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	16.03	12.09	0.9	1.63	2.12
Cash & Short-Term Investments	16.03	12.09	0.9	1.63	2.12
Cash Growth	32.57%	1250.73%	-45.16%	-23.16%	-31.06%
Accounts Receivable	1.13	2.14	2.22	2.57	2.21
Other Current Assets	151.89	130.68	132.08	111.84	90.34
Total Current Assets	169.04	144.91	135.19	116.04	94.68
Net Property, Plant & Equipment	3.07	2.71	4.87	6.36	7.39
Other Intangible Assets	9.2	6.33	7.11	7.86	7.08
Goodwill	40.22	40.22	40.22	40.22	40.22
Other Long-Term Assets	4.28	2.4	2.5	2.54	2.59
Total Assets	225.81	196.56	189.89	173.03	151.95
Accounts Payable	6.58	7.58	7.7	7.7	4.92
Short-Term Debt	13.68	18.71	13.41	13.33	8.39
Other Current Liabilities	141.26	122.17	127.38	111.28	92.45
Total Current Liabilities	161.52	148.46	148.49	132.31	105.76
Long-Term Debt	17.9	12.7	10.41	12.06	13.08
Other Long-Term Liabilities	3.13	5.14	6.66	6.24	3.27
Total Long-Term Liabilities	21.03	17.83	17.07	18.3	16.28
Total Liabilities	182.54	166.29	165.56	150.61	122.05
Common Stock	25.26	19.84	19.84	19.84	19.84
Additional Paid-in Capital	51.51	50.16	50.16	50.16	50.16
Retained Earnings	-33.5	-39.73	-45.66	-47.58	-40.09
Shareholders' Equity	43.27	30.27	24.34	22.42	29.91
Total Liabilities & Equity	225.81	196.56	189.89	173.03	151.95
Total Debt	31.57	31.41	23.82	25.38	21.47
Net Cash (Debt)	-15.55	-19.32	-22.92	-23.75	-19.34
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	-2.46	-3.89	-4.62	-4.79	-3.90
Book Value	43.27	30.27	24.34	22.42	29.91
Book Value Per Share	6.85	6.10	4.91	4.52	6.03
Tangible Book Value	-6.15	-16.28	-22.99	-25.67	-17.39
Tangible Book Value Per Share	-0.97	-3.28	-4.63	-5.17	-3.51