Ieva Group S.A. (EPA:ALIEV)

Ieva Group Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Cash & Equivalents	9.76	5.02	5.46
Short-Term Investments	1	-	3.01
Cash & Short-Term Investments	10.76	5.02	8.47
Cash Growth	114.31%	-40.77%	-
Accounts Receivable	4.14	1.72	2.46
Other Receivables	2.32	1.03	0.95
Receivables	6.46	2.75	3.41
Inventory	3.66	3.74	3.98
Prepaid Expenses	-	0.21	0.21
Other Current Assets	-	-	-0
Total Current Assets	20.87	11.73	16.07
Property, Plant & Equipment	0.91	1.3	1.55
Long-Term Investments	0.06	0.06	0.07
Goodwill	4.17	5.64	5.64
Other Intangible Assets	2.32	3.78	3.8
Long-Term Deferred Charges	-	0.01	0.01
Other Long-Term Assets	0.49	0	-
Total Assets	28.83	22.82	27.5
Accounts Payable	5.32	2.27	2.44
Accrued Expenses	-	1.48	1.34
Short-Term Debt	-	-	0.02
Current Portion of Long-Term Debt	-	1.27	1.47
Current Income Taxes Payable	-	0.43	0.64
Current Unearned Revenue	-	0.49	0.34
Other Current Liabilities	-	2.2	1.52
Total Current Liabilities	5.32	8.14	7.76
Long-Term Debt	5.31	2.35	3.63
Pension & Post-Retirement Benefits	-	0.2	0.22
Other Long-Term Liabilities	8.94	0.95	1.18
Total Liabilities	19.56	11.65	12.79
Common Stock	0.23	0.17	0.17
Additional Paid-In Capital	9.62	7.93	16.42
Retained Earnings	-7.74	-3.61	-2.79
Comprehensive Income & Other	7.18	6.77	1.08
Total Common Equity	9.29	11.26	14.86
Minority Interest	-0.03	-0.09	-0.15
Shareholders' Equity	9.26	11.17	14.71
Total Liabilities & Equity	28.83	22.82	27.5
Total Debt	5.31	3.63	5.12
Net Cash (Debt)	5.45	1.39	3.36
Net Cash Growth	291.31%	-58.53%	-
Net Cash Per Share	0.59	0.84	2.09
Filing Date Shares Outstanding	9.27	1.7	1.61
Total Common Shares Outstanding	9.27	1.7	1.61
Working Capital	15.55	3.58	8.31
Book Value Per Share	1.00	6.64	9.25
Tangible Book Value	2.8	1.84	5.42
Tangible Book Value Per Share	0.30	1.09	3.37
Land	-	0.2	0.19
Machinery	-	4.94	5.18

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