EPA:SFCA Balance Sheet

Financials in millions EUR. Fiscal year is November - October.

Millions EUR. Fiscal year is Nov - Oct.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct '25 Oct 31, 2025	Oct '24 Oct 31, 2024	Oct '23 Oct 31, 2023	Oct '22 Oct 31, 2022	Oct '21 Oct 31, 2021
Cash & Equivalents	4.37	5.92	5.49	5.42	4.86
Cash & Short-Term Investments	4.37	5.92	5.49	5.42	4.86
Cash Growth	-26.16%	7.83%	1.37%	11.39%	-8.50%
Accounts Receivable	0.06	0.08	0.08	0.06	0.1
Other Receivables	0.38	0.14	0.27	0.92	1.47
Receivables	0.44	0.22	0.35	0.98	1.58
Inventory	0.05	0.06	0.07	0.07	0.06
Prepaid Expenses	0.19	0.25	0.23	0.28	0.19
Other Current Assets	0.04	0.04	0.04	-	0
Total Current Assets	5.09	6.48	6.18	6.74	6.69
Property, Plant & Equipment	7.54	5.48	5.7	5.18	5.52
Long-Term Investments	0.12	0.11	0.11	0.11	0.06
Goodwill	8.61	8.61	8.61	8.61	8.61
Other Intangible Assets	0.06	0.06	0.05	0.05	0.05
Long-Term Deferred Tax Assets	0.2	0.32	0.26	0.23	0.22
Other Long-Term Assets	-	-	-	0	-
Total Assets	21.63	21.1	20.93	20.97	21.15
Accounts Payable	0.78	0.83	0.74	0.83	0.91
Accrued Expenses	2.14	2.08	2.34	2.21	2.4
Short-Term Debt	0.34	0.51	1.2	2.01	2.53
Current Portion of Long-Term Debt	1.7	0.24	1.02	1.03	0.71
Current Portion of Leases	0.41	0.41	-	-	-
Current Income Taxes Payable	-	0.29	-	0.05	-
Current Unearned Revenue	-	0.02	0	0.01	0.02
Other Current Liabilities	0.23	0.09	0.14	0.14	0.27
Total Current Liabilities	5.59	4.46	5.43	6.27	6.84
Long-Term Debt	0.77	2.03	1.49	2	2.56
Long-Term Leases	1.04	1.45	2.28	2.31	2.7
Pension & Post-Retirement Benefits	0.44	0.46	0.38	0.31	0.37
Other Long-Term Liabilities	-	0	0	0.01	0.42
Total Liabilities	7.84	8.41	9.58	10.89	12.89
Common Stock	11.76	11.76	11.76	11.76	11.76
Additional Paid-In Capital	0.08	0.08	-	-	-
Retained Earnings	1.11	1.36	1.32	1.71	-0.66
Comprehensive Income & Other	0.81	-0.55	-1.78	-3.47	-2.86
Total Common Equity	13.76	12.65	11.31	10	8.25
Minority Interest	0.03	0.04	0.04	0.07	0.01
Shareholders' Equity	13.79	12.69	11.35	10.07	8.26
Total Liabilities & Equity	21.63	21.1	20.93	20.97	21.15
Total Debt	4.26	4.65	5.99	7.35	8.5
Net Cash (Debt)	0.11	1.28	-0.49	-1.93	-3.64
Net Cash Growth	-91.22%	-	-	-	-
Net Cash Per Share	0.02	0.25	-0.10	-0.38	-0.71
Filing Date Shares Outstanding	5.09	5.09	5.09	5.09	5.09
Total Common Shares Outstanding	5.09	5.09	5.09	5.09	5.09
Working Capital	-0.51	2.02	0.75	0.47	-0.15
Book Value Per Share	2.70	2.48	2.22	1.96	1.62
Tangible Book Value	5.09	3.98	2.64	1.33	-0.41
Tangible Book Value Per Share	1.00	0.78	0.52	0.26	-0.08
Land	0.09	0.09	0.05	0.05	0.05
Buildings	3.14	3.14	3.12	6.74	6.74
Machinery	18.92	15.89	16.54	9.89	10.37
Construction In Progress	0.05	0.45	0.16	0.11	0.06

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