ETR:HLG Balance Sheet

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

Millions CHF. 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	21.79	16.77	25.5	29.91	48.35
Cash & Short-Term Investments	21.79	16.77	25.5	29.91	48.35
Cash Growth	29.93%	-34.22%	-14.75%	-38.13%	0.30%
Accounts Receivable	57.55	55.54	62.63	100.74	90.73
Other Receivables	62.68	64.64	43.9	64.89	59.49
Receivables	120.56	120.59	107.09	167.96	153.89
Inventory	6.07	7.91	7.49	11.55	69.3
Prepaid Expenses	6.27	6.05	5.94	7.39	9.24
Other Current Assets	1.63	2.34	2.19	3.3	1.82
Total Current Assets	156.32	153.66	148.2	220.11	282.59
Property, Plant & Equipment	28.81	47.89	46.93	55.27	60.51
Long-Term Investments	12.43	21.53	24.1	4.97	0.09
Goodwill	17.22	109.07	107.9	114.21	119.16
Other Intangible Assets	28.82	44.11	47.63	52.2	54.98
Long-Term Accounts Receivable	14.15	15.31	13.42	15.48	12.73
Long-Term Deferred Tax Assets	1.2	6.62	8.13	8.61	11.19
Other Long-Term Assets	232.23	226.46	202.51	163.4	133.29
Total Assets	491.17	624.64	598.81	634.25	674.53
Accounts Payable	83.25	68.35	56.81	42.1	40.1
Accrued Expenses	41.68	50.02	57.82	57.32	62.35
Short-Term Debt	208.76	212.68	167.89	121.63	209.74
Current Portion of Leases	5.32	6.61	6.31	6.73	6.96
Current Income Taxes Payable	3.02	2.54	2.61	10.47	14.37
Current Unearned Revenue	23.21	17.96	45.35	31.06	17.46
Other Current Liabilities	83.35	52.17	46.97	40.67	57.54
Total Current Liabilities	448.58	410.34	383.75	309.96	408.51
Long-Term Debt	-	2.48	3.47	77.06	3.85
Long-Term Leases	21.62	29.15	25.12	31.15	35.52
Pension & Post-Retirement Benefits	2.46	4.75	3.55	2.94	4.11
Long-Term Deferred Tax Liabilities	21.6	26.06	22.46	26.94	26.33
Other Long-Term Liabilities	0.26	-	0.08	0.17	0.09
Total Liabilities	494.51	472.79	438.42	448.23	478.41
Common Stock	63	63	63	63	63
Retained Earnings	106.97	243.03	282.99	296.85	298.02
Treasury Stock	-6.26	-6.26	-6.26	-6.26	-6.3
Comprehensive Income & Other	-157.43	-154.89	-181.4	-170.51	-162.41
Total Common Equity	6.29	144.88	158.34	183.08	192.31
Minority Interest	-9.62	6.97	2.05	2.94	3.81
Shareholders' Equity	-3.34	151.85	160.39	186.02	196.12
Total Liabilities & Equity	491.17	624.64	598.81	634.25	674.53
Total Debt	235.69	250.93	202.79	236.56	256.07
Net Cash (Debt)	-213.9	-234.15	-177.29	-206.66	-207.73
Net Cash Per Share	-3.77	-4.13	-3.12	-3.64	-3.66
Filing Date Shares Outstanding	56.75	56.75	56.75	56.75	56.7
Total Common Shares Outstanding	56.75	56.75	56.75	56.75	56.7
Working Capital	-292.26	-256.68	-235.54	-89.85	-125.92
Book Value Per Share	0.11	2.55	2.79	3.23	3.39
Tangible Book Value	-39.75	-8.3	2.81	16.68	18.17
Tangible Book Value Per Share	-0.70	-0.15	0.05	0.29	0.32
Machinery	24.78	52.05	49.25	47.16	43.18
Leasehold Improvements	3.65	4.6	4.52	4.51	4.49

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