WINFARM Société anonyme 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	3.58	2.86	7.52	9.19	12.25
Cash & Short-Term Investments	3.58	2.86	7.52	9.19	12.25
Cash Growth	25.16%	-61.92%	-18.24%	-24.92%	-46.85%
Accounts Receivable	8.83	9.4	9.74	8.54	6.18
Other Receivables	1.32	0.93	1.87	5.48	2.23
Receivables	10.79	11.12	12.36	14.01	8.41
Inventory	17.52	20.14	20.89	20.75	14.87
Prepaid Expenses	1.05	0.97	0.73	0.91	0.69
Other Current Assets	0.01	-	0.02	0.38	0.9
Total Current Assets	33.08	35.17	41.57	45.48	37.38
Property, Plant & Equipment	19.9	22.89	25.01	19.9	15.25
Long-Term Investments	1.39	1.29	1.36	1.32	1.23
Goodwill	8.82	8.82	8.82	7.46	7.09
Other Intangible Assets	4.63	5.57	6.42	6.01	4.43
Long-Term Deferred Charges	0.38	0.37	0.06	0.12	0.18
Other Long-Term Assets	1.42	1.4	1.31	1.06	0.56
Total Assets	69.61	75.49	84.54	81.38	66.16
Accounts Payable	16.23	15.6	16.59	16.8	12.3
Accrued Expenses	3.82	3.61	3.02	3.28	2.76
Short-Term Debt	1.23	-	-	-	0
Current Portion of Long-Term Debt	4.78	-	-	-	17.36
Current Portion of Leases	0.76	-	-	-	-
Current Income Taxes Payable	1.61	1.03	1.12	0.9	1.4
Current Unearned Revenue	1.08	0.93	1.06	0.89	0.88
Other Current Liabilities	1.16	1.48	1.28	2.8	2.88
Total Current Liabilities	31.16	23.24	23.99	24.67	37.59
Long-Term Debt	20.81	35.5	39.86	32.18	4.45
Long-Term Leases	1.67	-	-	-	-
Pension & Post-Retirement Benefits	0.6	0.56	0.59	0.58	0.54
Long-Term Deferred Tax Liabilities	-	-	-	-	0.83
Other Long-Term Liabilities	-	-	0.03	0.03	0.02
Total Liabilities	54.24	59.3	64.47	57.45	43.42
Common Stock	2	2	2	2	2
Additional Paid-In Capital	19.58	19.58	19.58	19.58	19.58
Retained Earnings	-0.83	-3.77	-3.06	0.65	1.39
Comprehensive Income & Other	-5.38	-1.61	1.55	0.9	-0.24
Total Common Equity	15.37	16.2	20.08	23.13	22.73
Minority Interest	-	-	-	0.8	-
Shareholders' Equity	15.37	16.2	20.08	23.93	22.73
Total Liabilities & Equity	69.61	75.49	84.54	81.38	66.16
Total Debt	29.25	35.5	39.86	32.18	21.81
Net Cash (Debt)	-25.67	-32.63	-32.35	-22.99	-9.57
Net Cash Per Share	-12.82	-16.30	-16.16	-11.49	-4.78
Filing Date Shares Outstanding	2	2	2	2	2
Total Common Shares Outstanding	2	2	2	2	2
Working Capital	1.91	11.93	17.58	20.81	-0.21
Book Value Per Share	7.68	8.09	10.03	11.56	11.36
Tangible Book Value	1.93	1.81	4.84	9.66	11.22
Tangible Book Value Per Share	0.96	0.91	2.42	4.83	5.60
Land	0.79	0.79	0.38	0.38	0.35
Buildings	9.8	9.8	7.23	7.22	4.86
Machinery	12.27	12.06	7.81	4.11	3.51
Construction In Progress	0.03	0.03	6.77	5.39	2.68

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