IBU-tec advanced materials AG (ETR:IBU)

ETR:IBU Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	9.72	3.12	0.9	0.38	3.13	7.42
Short-Term Investments	-	-	-	-	-	10.5
Cash & Short-Term Investments	9.72	3.12	0.9	0.38	3.13	17.93
Cash Growth	813.40%	244.68%	138.01%	-87.86%	-82.56%	617.51%
Receivables	7.37	4.08	6.55	7.95	8.09	6.98
Inventory	12.02	11.52	13.66	21.96	20.85	13.95
Prepaid Expenses	0.46	-	-	-	-	-
Other Current Assets	0.63	0.62	0.42	0.3	1.51	0.73
Total Current Assets	30.18	19.33	21.53	30.59	33.58	39.58
Property, Plant & Equipment	54.94	32.1	26.53	27.78	29.75	30.34
Goodwill	1.03	1.29	1.8	2.32	2.83	3.35
Other Intangible Assets	4.8	3.98	2.62	1.29	0.53	0.4
Other Long-Term Assets	0	15.4	16.54	13.88	9.66	3.45
Total Assets	90.96	72.11	69.02	75.85	76.36	77.13

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	3.01	3.89	2.31	1.76	3.02	4.47
Accrued Expenses	-	3.41	0.89	1.13	1.14	0.66
Current Portion of Long-Term Debt	-	2.68	5.7	5.64	1.77	1.77
Current Income Taxes Payable	-	-	-	0.8	0.35	0.48
Current Unearned Revenue	24.75	1.95	0.62	0.08	0.09	0.06
Other Current Liabilities	-	0.64	-	1	0.66	0.8
Total Current Liabilities	27.76	12.57	9.51	10.42	7.02	8.24
Long-Term Debt	0.4	0.31	1.1	2.83	4.6	6.37
Long-Term Unearned Revenue	4.2	4.11	2.88	3.08	2.34	1.74
Long-Term Deferred Tax Liabilities	1.14	0.91	0.78	0.4	0.8	0.82
Other Long-Term Liabilities	7.73	2.79	3.35	2.41	2.21	1.85
Total Liabilities	41.23	20.7	17.62	19.14	16.97	19.03

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4.75	4.75	4.75	4.75	4.75	4.75
Additional Paid-In Capital	40.25	40.25	40.25	40.25	40.25	40.25
Retained Earnings	4.73	6.41	6.41	11.71	14.39	13.1
Shareholders' Equity	49.73	51.41	51.41	56.71	59.39	58.1
Total Liabilities & Equity	90.96	72.11	69.02	75.85	76.36	77.13

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	0.4	2.99	6.79	8.48	6.37	8.13
Net Cash (Debt)	9.32	0.13	-5.89	-8.1	-3.24	9.8
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	1.96	0.03	-1.24	-1.69	-0.68	2.09
Filing Date Shares Outstanding	4.75	4.75	4.75	4.75	4.75	4.75
Total Common Shares Outstanding	4.75	4.75	4.75	4.75	4.75	4.75
Working Capital	2.42	6.76	12.01	20.17	26.56	31.34
Book Value Per Share	10.47	10.82	10.82	11.94	12.50	12.23
Tangible Book Value	43.9	46.14	46.98	53.1	56.02	54.36
Tangible Book Value Per Share	9.24	9.71	9.89	11.18	11.79	11.44
Land	-	20.35	19.84	19.73	18.64	19.03
Machinery	-	82.09	73.52	71.18	69.78	66.64

Data Source: S&P Global Market Intelligence Last updated: Aug 18, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Sep 10, 2026

Data Sources Report a data error