Spartoo SAS Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	10.74	15.33	14.27	9.42	32.84	19.61
Cash & Short-Term Investments	10.74	15.33	14.27	9.42	32.84	19.61
Cash Growth	-0.61%	7.46%	51.42%	-71.30%	67.41%	127.57%
Accounts Receivable	6.1	6.41	6.71	7.75	6.14	6.91
Other Receivables	4.17	4.7	4.37	5.79	4.97	4.59
Receivables	10.26	11.11	11.07	13.55	11.11	11.5
Inventory	46.36	48.76	53.58	58.68	45.92	35.71
Prepaid Expenses	1.81	2.99	3.58	5.17	3.94	2.75
Other Current Assets	0.25	0.09	0.21	0.37	0.09	-
Total Current Assets	69.78	78.63	83.06	87.19	93.9	69.58
Property, Plant & Equipment	4.25	5.06	6.73	7.21	7.47	6.22
Long-Term Investments	0.01	0.02	0.02	-	0.05	-
Goodwill	3.72	3.72	3.72	3.72	2.28	2.28
Other Intangible Assets	1.13	1.16	1.2	1.29	1.37	1.32
Other Long-Term Assets	0.36	0.43	0.54	0.54	0.46	0.43
Total Assets	79.25	89.02	95.27	99.96	105.53	79.83
Accounts Payable	16.92	20.29	19.21	25.2	25.66	23
Accrued Expenses	5.4	5.85	6.55	6.94	7.18	6.42
Short-Term Debt	0	0	-	0	0	0
Current Portion of Long-Term Debt	4.92	6.08	0.1	0.05	0.01	0.01
Current Portion of Leases	-	-	-	-	-	0
Total Current Liabilities	27.24	32.22	25.86	32.19	32.85	29.43
Long-Term Debt	15.1	17.49	28.78	27.06	26.79	28.57
Long-Term Unearned Revenue	0.66	0.67	0.65	0.81	0.78	0.27
Pension & Post-Retirement Benefits	0.31	0.32	0.29	0.29	0.46	0.92
Long-Term Deferred Tax Liabilities	-	-	-	0.28	0.27	0.25
Other Long-Term Liabilities	7.13	8.74	7.55	5.26	6	5.33
Total Liabilities	50.45	59.43	63.14	65.88	67.15	64.78
Common Stock	0.37	0.37	0.37	0.37	0.36	0.29
Additional Paid-In Capital	61.66	61.66	61.66	61.66	61.57	39.67
Treasury Stock	-0.35	-0.34	-0.34	-0.34	-0.31	-0.12
Comprehensive Income & Other	-32.88	-32.1	-29.55	-27.61	-23.24	-24.8
Shareholders' Equity	28.8	29.58	32.13	34.08	38.38	15.05
Total Liabilities & Equity	79.25	89.02	95.27	99.96	105.53	79.83
Total Debt	20.03	23.57	28.88	27.11	26.8	28.58
Net Cash (Debt)	-9.29	-8.24	-14.61	-17.69	6.03	-8.97
Net Cash Per Share	-0.50	-0.46	-0.78	-0.97	0.32	-0.54
Filing Date Shares Outstanding	18.25	18.27	18.14	18.17	18.14	14.47
Total Common Shares Outstanding	18.25	18.27	18.14	18.17	18.14	14.47
Working Capital	42.54	46.41	57.19	55	61.05	40.15
Book Value Per Share	1.58	1.62	1.77	1.88	2.12	1.04
Tangible Book Value	23.96	24.7	27.21	29.06	34.73	11.44
Tangible Book Value Per Share	1.31	1.35	1.50	1.60	1.91	0.79
Machinery	-	10.69	11.09	10.63	14.42	11.58

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