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	299.78	383.94	437.12	319.2	180.13
Total Trade Receivables	323.41	402.67	462.8	399.67	237.3
Inventory	283.81	317.82	400.96	450.3	328.33
Other Current Assets	104.22	24.41	2.42	0.73	2.48
Total Current Assets	1,004	1,201	1,265	1,207	889.84
Net Property, Plant & Equipment	301.76	310.05	310.68	317.5	306.17
Other Intangible Assets	12.63	15.69	18.57	18.64	16.81
Goodwill	35.15	33.95	32.08	91.05	90.75
Long-Term Investments	69.52	62.36	75.2	75.69	83.74
Other Long-Term Assets	16	29.4	308.76	15.76	12.81
Total Assets	1,439	1,652	2,010	1,726	1,400
Accounts Payable	99.17	62.23	107.95	164.77	139.8
Short-Term Debt	348.07	395.01	530.61	384.25	207.96
Other Current Liabilities	208.23	258.14	341.78	411.05	351.68
Total Current Liabilities	655.48	715.38	980.34	960.07	699.44
Long-Term Debt	19.51	16.93	21.91	27.98	31.25
Other Long-Term Liabilities	33.8	34.15	151.58	31	40.03
Total Long-Term Liabilities	53.31	44.99	50.69	58.98	71.28
Total Liabilities	708.79	760.36	1,031	1,019	770.71
Common Stock	8.28	8.28	8.28	8.28	8.28
Treasury Stock	-27.85	-24.81	-20.29	-25.27	-11.28
Additional Paid-in Capital	27.85	27.85	27.85	27.85	27.85
Retained Earnings	721.53	874.68	840.07	695.64	604.71
Total Common Shareholders' 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 Growth	-	-	-	-	-
Net Cash Per Share	-0.93	0.54	-1.90	-0.68	1.00
Book Value	729.8	885.99	855.91	706.5	629.56
Book Value Per Share	9.04	10.96	10.55	8.58	7.60
Tangible Book Value	682.02	836.36	805.26	596.81	522
Tangible Book Value Per Share	8.45	10.34	9.92	7.25	6.31