Boiron 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	79.34	64.71	74.04	250.95	234.5
Cash & Short-Term Investments	79.34	64.71	74.04	250.95	234.5
Cash Growth	22.60%	-12.61%	-70.49%	7.01%	-0.08%
Accounts Receivable	93.52	89.86	86.95	100.54	97.34
Other Receivables	15.32	19.7	23.42	22.81	28.97
Receivables	108.84	109.56	110.38	123.35	126.31
Inventory	98.6	101.11	96.77	96.92	85.56
Prepaid Expenses	5.12	5.17	4.59	4.44	-
Other Current Assets	1.62	0.45	0.44	2.18	6
Total Current Assets	293.52	280.99	286.21	477.83	452.36
Property, Plant & Equipment	150.46	143.48	151.67	160.47	171.4
Long-Term Investments	18.13	14.58	14.14	5.56	3.96
Goodwill	89.6	89.74	89.67	94	89.64
Other Intangible Assets	30.29	29.28	30.13	31.89	30.99
Long-Term Deferred Tax Assets	20.32	16.72	16.91	19.13	21.89
Other Long-Term Assets	0.48	0.47	1.07	0.36	0.46
Total Assets	602.81	576.33	590.2	789.49	770.7
Accounts Payable	47.6	45.64	54.14	48.25	44.18
Accrued Expenses	51.5	50.1	49.49	56.27	45.58
Short-Term Debt	8.5	0.31	1.99	1.41	0.52
Current Portion of Long-Term Debt	0.06	-	1.26	0.83	0.79
Current Portion of Leases	4.18	4.21	3.81	3.2	3.58
Current Income Taxes Payable	1.56	1.44	1.68	2.11	1.33
Current Unearned Revenue	0.19	0.15	0.23	9.35	7.78
Other Current Liabilities	18.5	9.98	13.73	31.78	54.48
Total Current Liabilities	132.08	111.82	126.33	153.19	158.24
Long-Term Debt	3.7	3.55	0.44	11.56	2.35
Long-Term Leases	15.04	6.91	6.21	5.17	5.37
Pension & Post-Retirement Benefits	49.2	50.35	59.21	60.76	71.56
Other Long-Term Liabilities	10.01	25.52	6.52	1.46	1.42
Total Liabilities	210.03	198.15	198.7	232.15	238.93
Common Stock	17.55	17.55	17.55	17.55	17.55
Additional Paid-In Capital	79.88	79.88	79.88	79.88	79.88
Retained Earnings	-	-	-	2.2	-
Treasury Stock	-7.39	-7.39	-7.39	-6.97	-1.29
Comprehensive Income & Other	302.73	288.12	303.63	464.97	435.6
Total Common Equity	392.76	378.15	393.66	557.62	531.74
Minority Interest	0.02	0.04	-2.16	-0.27	0.04
Shareholders' Equity	392.78	378.18	391.5	557.35	531.77
Total Liabilities & Equity	602.81	576.33	590.2	789.49	770.7
Total Debt	31.48	14.97	13.7	22.17	12.61
Net Cash (Debt)	47.86	49.74	60.34	228.78	221.9
Net Cash Growth	-3.79%	-17.57%	-73.62%	3.10%	-0.16%
Net Cash Per Share	2.76	2.86	3.48	13.16	12.67
Filing Date Shares Outstanding	17.36	17.36	17.36	17.38	17.51
Total Common Shares Outstanding	17.36	17.36	17.36	17.38	17.51
Working Capital	161.44	169.17	159.89	324.65	294.13
Book Value Per Share	22.62	21.78	22.67	32.09	30.36
Tangible Book Value	272.87	259.13	273.86	431.73	411.11
Tangible Book Value Per Share	15.72	14.92	15.77	24.85	23.48
Land	44.4	45.93	45.42	45.41	44.9
Buildings	212.64	211.08	209.47	207.93	209
Machinery	158.78	156.66	153.27	150.44	152.61
Construction In Progress	17.65	9.32	7.67	5.38	7.6

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