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 Receivables	4.88	4.06	3.09	3.16	2.3
Receivables	6.01	6.2	5.31	5.73	4.51
Prepaid Expenses	1.03	0.78	0.84	0.85	0.88
Other Current Assets	145.97	125.84	128.15	107.82	87.16
Total Current Assets	169.04	144.91	135.19	116.04	94.68
Property, Plant & Equipment	3.07	2.71	4.87	6.36	7.39
Goodwill	40.22	40.22	40.22	40.22	40.22
Other Intangible Assets	9.2	6.33	7.11	7.86	7.08
Long-Term Deferred Tax Assets	3.38	1.42	1.42	1.42	1.44
Other Long-Term Assets	0.9	0.98	1.08	1.12	1.15
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
Current Income Taxes Payable	3.74	3.89	4.03	5.17	4.13
Current Unearned Revenue	0.08	0.08	0.11	-	-
Other Current Liabilities	137.45	118.2	123.24	106.11	88.32
Total Current Liabilities	161.52	148.46	148.49	132.31	105.76
Long-Term Debt	14.95	10.06	5.71	6.22	6.33
Long-Term Leases	2.94	2.64	4.7	5.84	6.68
Pension & Post-Retirement Benefits	0.44	0.4	0.32	0.22	0.38
Other Long-Term Liabilities	2.69	4.74	6.34	6.02	2.89
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	5.89	5.84	2.17	-7.78	-4.35
Comprehensive Income & Other	-39.39	-45.57	-47.83	-39.8	-35.75
Total Common Equity	43.27	30.27	24.34	22.42	29.91
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	21.41
Net Cash (Debt)	-15.55	-19.32	-22.92	-23.75	-19.28
Net Cash Per Share	-2.46	-3.89	-4.62	-4.79	-3.89
Filing Date Shares Outstanding	6.31	6.31	4.96	4.96	4.96
Total Common Shares Outstanding	6.31	4.96	4.96	4.96	4.96
Working Capital	7.53	-3.55	-13.3	-16.27	-11.09
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
Machinery	2.21	2.02	2.13	2.32	2.16

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