EPA:HDF 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	33.5	39.25	62.67	87.36	95.12
Accounts Receivable	7.32	7.99	6.14	3.02	4.04
Other Receivables	5.78	1.95	1.93	0.65	1.09
Inventory	1.1	1.84	8.61	6.52	2.82
Prepaid Expenses	0.16	0.2	0.11	0.07	0.04
Other Current Assets	2.99	3.56	3.69	2.03	1.34
Total Current Assets	50.85	54.77	83.15	99.65	104.45
Property, Plant & Equipment	24.72	26.91	18.35	3.99	0.48
Other Intangible Assets	3.61	4.33	2.9	4.11	3.71
Long-Term Investments	1.31	1.37	2.38	1.48	0.01
Long-Term Loans Receivable	1.36	1.28	1.15	0.63	-
Long-Term Deferred Tax Assets	3.88	7.24	4.66	3.06	2.78
Other Long-Term Assets	4.61	4.79	3.45	4.2	4.17
Total Assets	90.32	100.69	116.04	117.12	115.6
Accounts Payable	1.7	3.34	2.15	1.06	1.11
Accrued Expenses	1.02	1	0.85	0.44	0.25
Current Unearned Revenue	2.11	2.3	6.84	5.73	3.25
Current Portion of Leases	0.16	0.17	0.2	0.23	0.12
Other Current Liabilities	0.88	2.14	3.61	1.2	1.42
Total Current Liabilities	5.87	8.95	13.65	8.66	6.14
Long-Term Leases	0.23	0.24	0.2	0.18	0.13
Long-Term Unearned Revenue	0.12	0.17	-	-	-
Pension & Post-Retirement Benefits	0.09	0.03	0.12	0.07	0.07
Other Long-Term Liabilities	0.59	1.36	1.37	0.8	0.11
Total Liabilities	6.89	10.75	15.34	9.71	6.45
Common Stock	2.94	2.94	2.87	2.82	2.74
Additional Paid-In Capital	108.99	108.99	108.78	108.59	108.28
Retained Earnings	-5.75	-10.86	-7.84	-3.37	-3.52
Treasury Stock	-1.5	-0.65	-0.36	-0.23	-0.15
Comprehensive Income & Other	-21.25	-10.47	-2.76	-0.4	1.78
Shareholders' Equity	83.43	89.94	100.7	107.41	109.15
Total Liabilities & Equity	90.32	100.69	116.04	117.12	115.6
Total Debt	0.39	0.4	0.4	0.41	0.25
Net Cash (Debt)	33.11	38.85	62.27	86.95	94.88
Net Cash Growth	-14.77%	-37.62%	-28.38%	-8.36%	-
Net Cash Per Share	2.25	2.68	4.37	6.19	6.92
Filing Date Shares Outstanding	14.51	14.67	14.31	14.32	13.71
Total Common Shares Outstanding	14.51	14.67	14.31	14.08	13.71
Working Capital	44.98	45.82	69.5	90.98	98.31
Book Value Per Share	5.75	6.13	7.03	7.63	7.96
Tangible Book Value	79.82	85.61	97.8	103.3	105.43
Tangible Book Value Per Share	5.50	5.84	6.83	7.34	7.69
Land	2.23	2.49	2.38	2.21	-
Buildings	16.7	16.6	-	-	-
Machinery	9.66	0.65	1.02	0.05	0.09
Construction In Progress	0.89	8.09	15.78	1.45	0.21

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