ETR:ISHA 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	8.77	8.7	10.05	10.47	12.21
Cash & Short-Term Investments	8.77	8.7	10.05	10.47	12.21
Cash Growth	0.90%	-13.46%	-4.05%	-14.24%	5.49%
Accounts Receivable	3.48	4.8	3.88	4.9	5.02
Other Receivables	0.34	0.07	0.03	0.04	0.02
Receivables	3.82	4.88	3.91	4.94	5.04
Prepaid Expenses	0.62	0.8	0.74	0.62	0.73
Other Current Assets	0.43	0.27	0.19	0.26	0.11
Total Current Assets	13.64	14.64	14.89	16.29	18.09
Property, Plant & Equipment	6.9	8.15	8.81	9.82	10.75
Goodwill	7.53	7.53	7.53	7.53	4.47
Other Intangible Assets	4.64	5.53	5.93	6.85	5.9
Long-Term Accounts Receivable	-	0.76	-	-	-
Long-Term Deferred Tax Assets	0.06	0.11	0.12	0.11	0.09
Other Long-Term Assets	0.56	0.72	0.75	0.65	0.25
Total Assets	33.33	37.44	38.03	41.25	39.55
Accounts Payable	2.25	2.48	1.96	1.68	1.63
Accrued Expenses	1.84	2.19	2.2	2.23	2.58
Current Portion of Long-Term Debt	0.89	2.76	0.5	0.5	-
Current Portion of Leases	0.99	1.27	1.52	1.43	1.3
Current Income Taxes Payable	0.01	0.02	0.04	0.06	0.01
Current Unearned Revenue	4.34	7.04	6.87	5.63	4.13
Other Current Liabilities	1.96	1.26	1.05	0.95	0.5
Total Current Liabilities	12.28	17.02	14.14	12.47	10.15
Long-Term Debt	1.3	0.62	3.36	4.7	3.06
Long-Term Leases	6.01	6.89	7.12	8.07	8.94
Other Long-Term Liabilities	1.79	1.92	2.05	2.17	-
Total Liabilities	21.38	26.45	26.67	27.4	22.15
Common Stock	18.96	14.58	14.58	14.19	14.19
Retained Earnings	-11.6	-8.38	-8.03	-4.94	-1.39
Comprehensive Income & Other	4.6	4.78	4.81	4.6	4.6
Shareholders' Equity	11.96	10.98	11.37	13.85	17.41
Total Liabilities & Equity	33.33	37.44	38.03	41.25	39.55
Total Debt	9.19	11.54	12.5	14.69	13.29
Net Cash (Debt)	-0.42	-2.84	-2.45	-4.22	-1.08
Net Cash Per Share	-0.03	-0.19	-0.17	-0.30	-0.07
Filing Date Shares Outstanding	18.96	14.58	14.58	14.19	14.19
Total Common Shares Outstanding	18.96	14.58	14.58	14.19	14.19
Working Capital	1.36	-2.38	0.75	3.83	7.94
Book Value Per Share	0.63	0.75	0.78	0.98	1.23
Tangible Book Value	-0.22	-2.08	-2.1	-0.53	7.03
Tangible Book Value Per Share	-0.01	-0.14	-0.14	-0.04	0.50
Machinery	2.14	2.31	2.48	2.46	2.41

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