Spartoo SAS 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	10.45	15.33	14.27	9.42	32.84
Cash & Short-Term Investments	10.45	15.33	14.27	9.42	32.84
Cash Growth	-31.82%	7.46%	51.42%	-71.30%	67.41%
Accounts Receivable	6.88	6.41	6.71	7.75	6.14
Other Receivables	4.14	4.7	4.37	5.79	4.97
Receivables	11.02	11.11	11.07	13.55	11.11
Inventory	45.78	48.76	53.58	58.68	45.92
Prepaid Expenses	2.33	2.99	3.58	5.17	3.94
Other Current Assets	0.36	0.09	0.21	0.37	0.09
Total Current Assets	70.33	78.63	83.06	87.19	93.9
Property, Plant & Equipment	3.84	5.06	6.73	7.21	7.47
Long-Term Investments	0	0.02	0.02	-	0.05
Goodwill	3.72	3.72	3.72	3.72	2.28
Other Intangible Assets	1.11	1.16	1.2	1.29	1.37
Other Long-Term Assets	0.26	0.43	0.54	0.54	0.46
Total Assets	79.26	89.02	95.27	99.96	105.53
Accounts Payable	19.11	20.29	19.21	25.2	25.66
Accrued Expenses	5.84	5.85	6.55	6.94	7.18
Short-Term Debt	0	0	-	0	0
Current Portion of Long-Term Debt	3.28	0.09	0.1	0.05	0.01
Total Current Liabilities	28.22	26.23	25.86	32.19	32.85
Long-Term Debt	14.35	23.48	28.78	27.06	26.79
Long-Term Unearned Revenue	0.57	0.67	0.65	0.81	0.78
Pension & Post-Retirement Benefits	0.27	0.32	0.29	0.29	0.46
Long-Term Deferred Tax Liabilities	-	-	-	0.28	0.27
Other Long-Term Liabilities	7.55	8.74	7.55	5.26	6
Total Liabilities	50.96	59.43	63.14	65.88	67.15
Common Stock	0.37	0.37	0.37	0.37	0.36
Additional Paid-In Capital	61.66	61.66	61.66	61.66	61.57
Treasury Stock	-0.36	-0.34	-0.34	-0.34	-0.31
Comprehensive Income & Other	-33.37	-32.1	-29.55	-27.61	-23.24
Shareholders' Equity	28.3	29.58	32.13	34.08	38.38
Total Liabilities & Equity	79.26	89.02	95.27	99.96	105.53
Total Debt	17.63	23.57	28.88	27.11	26.8
Net Cash (Debt)	-7.18	-8.24	-14.61	-17.69	6.03
Net Cash Per Share	-0.39	-0.46	-0.78	-0.97	0.32
Filing Date Shares Outstanding	18.22	18.27	18.14	18.17	18.14
Total Common Shares Outstanding	18.22	18.27	18.14	18.17	18.14
Working Capital	42.11	52.4	57.19	55	61.05
Book Value Per Share	1.55	1.62	1.77	1.88	2.12
Tangible Book Value	23.47	24.7	27.21	29.06	34.73
Tangible Book Value Per Share	1.29	1.35	1.50	1.60	1.91
Machinery	14.1	15.69	11.09	10.63	14.42