Bénéteau 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	292.36	455.96	398.38	356.2	321.73
Cash & Short-Term Investments	292.36	455.96	398.38	356.2	321.73
Cash Growth	-35.88%	14.46%	11.84%	10.72%	2.00%
Accounts Receivable	23.62	18.74	25.68	80.46	57.16
Other Receivables	319.21	395.33	427.79	307.41	170.64
Receivables	342.83	414.06	453.47	387.87	227.8
Inventory	283.81	317.82	400.96	450.3	328.33
Prepaid Expenses	-	11.08	9.74	9.56	7.47
Other Current Assets	84.8	14.25	287.75	2.96	4.51
Total Current Assets	1,004	1,213	1,550	1,207	889.84
Property, Plant & Equipment	301.76	309.59	308.66	316.24	306.17
Long-Term Investments	64.87	57.7	74.35	74.03	83.36
Goodwill	35.15	33.95	32.08	91.05	90.75
Other Intangible Assets	12.63	14.93	17.61	18.04	16.22
Long-Term Deferred Tax Assets	16	17.09	23.03	15.76	12.81
Long-Term Deferred Charges	-	0.76	0.96	0.6	0.59
Other Long-Term Assets	4.66	5.12	2.87	2.92	0.38
Total Assets	1,439	1,652	2,010	1,726	1,400
Accounts Payable	99.17	62.23	107.95	164.77	139.8
Accrued Expenses	-	102.13	125.59	125.88	102.01
Short-Term Debt	348.07	327.08	465.55	316.92	153.1
Current Portion of Long-Term Debt	-	65.63	62.41	64.36	52.25
Current Portion of Leases	-	2.29	2.65	2.97	2.62
Current Income Taxes Payable	1.03	0.97	0.66	4.86	0.55
Current Unearned Revenue	-	74.01	103	179.08	154.65
Other Current Liabilities	207.2	87.12	235.34	101.23	94.47
Total Current Liabilities	655.48	721.47	1,103	960.07	699.44
Long-Term Debt	19.51	11.08	15.44	20.32	25.91
Long-Term Leases	-	5.85	6.48	7.66	5.34
Pension & Post-Retirement Benefits	21.49	18.5	19.96	22.48	23.26
Long-Term Deferred Tax Liabilities	-0	0.29	1.55	2.47	1.18
Other Long-Term Liabilities	12.31	9.28	7.27	6.05	15.59
Total Liabilities	708.79	766.45	1,154	1,019	770.72
Common Stock	8.28	8.28	8.28	8.28	8.28
Additional Paid-In Capital	27.85	27.85	27.85	27.85	27.85
Retained Earnings	-42.95	92.85	184.99	103.14	73.42
Treasury Stock	-27.85	-24.81	-20.29	-25.27	-11.28
Comprehensive Income & Other	764.48	781.83	655.08	592.51	531.3
Total Common Equity	729.8	885.99	855.91	706.5	629.56
Minority Interest	0.28	-0.14	0.11	-0.01	-0.16
Shareholders' Equity	730.08	885.86	856.02	706.48	629.4
Total Liabilities & Equity	1,439	1,652	2,010	1,726	1,400
Total Debt	367.58	411.94	552.52	412.22	239.21
Net Cash (Debt)	-75.22	44.02	-154.14	-56.02	82.52
Net Cash Per Share	-	0.54	-1.90	-0.68	1.00
Filing Date Shares Outstanding	-	80.51	80.94	80.31	81.55
Total Common Shares Outstanding	-	80.51	80.94	80.31	81.55
Working Capital	348.33	491.71	447.16	246.83	190.4
Book Value Per Share	-	11.00	10.58	8.80	7.72
Tangible Book Value	682.02	837.12	806.22	597.42	522.59
Tangible Book Value Per Share	-	10.40	9.96	7.44	6.41
Land	-	59.12	57.87	73.63	-
Buildings	-	335.65	318.32	339.09	-
Machinery	-	617.68	590.53	572.9	-
Construction In Progress	-	60.27	63.22	55.46	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.