hGears AG Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	-	8.68	17.13	26.6	36.28	47.25
Short-Term Investments	-	-	-	-	1	-
Cash & Short-Term Investments	-	8.68	17.13	26.6	37.28	47.25
Cash Growth	-	-49.34%	-35.61%	-28.65%	-21.10%	101.61%
Accounts Receivable	6.7	8.02	7.56	10.53	12.3	12.15
Other Receivables	7.77	2.22	2.72	3.4	5.97	2.87
Receivables	14.47	10.41	10.37	14.21	18.4	15.2
Inventory	14.08	13.98	16.65	20.02	20.37	17.75
Prepaid Expenses	-	0.51	0.45	0.76	0.87	0.75
Other Current Assets	2.3	-	0.01	0.53	0.02	0.23
Total Current Assets	30.85	33.58	44.6	62.12	76.94	81.18
Property, Plant & Equipment	39.65	41.46	61.3	70.55	75.8	71.06
Other Intangible Assets	0.34	0.43	0.65	0.88	1.31	1.53
Long-Term Deferred Tax Assets	0.19	0.08	0	3.08	2.85	2.49
Other Long-Term Assets	0.73	0.73	0.46	0.11	0.12	0.13
Total Assets	71.76	76.27	107.02	136.75	157.02	156.38
Accounts Payable	24.52	14.21	17	21.29	22.05	19.39
Accrued Expenses	-	6.05	6.75	4.77	6.94	7.8
Current Portion of Long-Term Debt	8.82	8.78	8.78	20.08	0.43	7.04
Current Portion of Leases	2.29	2.36	2.24	2.52	5.13	2.8
Current Income Taxes Payable	0.03	0.01	-	1.94	0.37	1.26
Current Unearned Revenue	-	1.06	0.24	0.66	0.16	0.11
Other Current Liabilities	0.46	2.04	2.36	2.79	2.62	1.05
Total Current Liabilities	36.12	34.52	37.37	54.04	37.71	39.45
Long-Term Debt	9.68	9.88	9.69	-	19.69	14.37
Long-Term Leases	5.25	6.16	5.61	7.23	9.1	11.58
Pension & Post-Retirement Benefits	0.85	0.86	0.9	1.07	1.1	1.39
Long-Term Deferred Tax Liabilities	0.02	0.02	0.02	0.02	0.53	0.13
Other Long-Term Liabilities	0.46	0.48	0.55	0.65	0.74	0.8
Total Liabilities	52.38	51.91	54.14	63	68.87	67.72
Common Stock	10.4	10.4	10.4	10.4	10.4	10.4
Additional Paid-In Capital	-	20.45	-	-	12.51	20.45
Retained Earnings	-62.88	-57.37	-29.53	-8.36	5.44	6.28
Comprehensive Income & Other	71.86	50.88	72	71.7	59.8	51.54
Shareholders' Equity	19.39	24.36	52.88	73.74	88.15	88.66
Total Liabilities & Equity	71.76	76.27	107.02	136.75	157.02	156.38
Total Debt	26.03	27.17	26.32	29.82	34.35	35.79
Net Cash (Debt)	-26.03	-18.5	-9.2	-3.23	2.92	11.46
Net Cash Growth	-	-	-	-	-74.50%	-
Net Cash Per Share	-2.51	-1.78	-0.88	-0.31	0.28	1.65
Filing Date Shares Outstanding	10.39	10.4	10.4	10.4	10.4	10.4
Total Common Shares Outstanding	10.39	10.4	10.4	10.4	10.4	10.4
Working Capital	-5.27	-0.94	7.24	8.08	39.23	41.74
Book Value Per Share	1.87	2.34	5.08	7.09	8.48	8.53
Tangible Book Value	19.05	23.93	52.22	72.86	86.84	87.14
Tangible Book Value Per Share	1.83	2.30	5.02	7.01	8.35	8.38
Land	-	18.93	21.51	21.02	20.69	18.49
Machinery	-	163.59	161.62	158.49	154.29	144.36
Construction In Progress	-	0.86	1.8	4.39	7.8	5.98