INTERSHOP Communications Aktiengesellschaft (ETR:ISHA)

ETR:ISHA 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	11.07	8.77	8.7	10.05	10.47	12.21
Cash & Short-Term Investments	11.07	8.77	8.7	10.05	10.47	12.21
Cash Growth	6.39%	0.90%	-13.46%	-4.05%	-14.24%	5.49%
Accounts Receivable	2.43	3.48	4.8	3.88	4.9	5.02
Other Receivables	1.53	1.39	1.14	0.95	0.92	0.86
Total Trade Receivables	3.95	4.87	5.94	4.84	5.82	5.88
Total Current Assets	15.03	13.64	14.64	14.89	16.29	18.09
Net Property, Plant & Equipment	6.73	6.9	8.15	8.81	9.82	10.75
Other Intangible Assets	11.69	12.17	13.06	13.46	14.39	10.38
Other Long-Term Assets	0.74	0.62	1.59	0.87	0.76	0.34
Total Assets	34.19	33.33	37.44	38.03	41.25	39.55

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	1.54	2.25	2.48	1.96	1.68	1.63
Accrued Expenses	0.61	1.04	0.39	0.35	0.37	0.29
Short-Term Debt	0.89	0.89	2.76	0.5	0.5	-
Current Portion of Leases	1	0.99	1.27	1.52	1.43	-
Unearned Revenue	6.97	4.34	7.04	6.87	4.97	-
Other Current Liabilities	4.69	2.77	3.09	2.94	3.53	3.25
Total Current Liabilities	15.7	12.28	17.02	14.14	12.47	5.17
Long-Term Debt	0.79	1.3	0.62	3.36	4.7	3.06
Long-Term Leases	5.71	6.01	6.89	7.12	8.07	10.23
Other Long-Term Liabilities	-	1.79	1.92	2.05	2.17	3.69
Total Long-Term Liabilities	6.5	9.09	9.43	12.53	14.93	22.15
Total Liabilities	22.2	21.38	26.45	26.67	27.4	27.31

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	18.96	18.96	14.58	14.58	14.19	14.19
Additional Paid-in Capital	2.96	2.96	3.03	3.03	2.58	2.58
Retained Earnings	-9.93	-9.96	-6.63	-6.24	-2.92	0.64
Shareholders' Equity	11.99	11.96	10.98	11.37	13.85	17.41
Total Liabilities & Equity	34.19	33.33	37.44	38.03	41.25	39.55

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	8.39	9.19	11.54	12.5	14.69	13.29
Net Cash (Debt)	2.68	-0.42	-2.84	-2.45	-4.22	-1.08
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.15	-0.03	-0.20	-0.17	-0.29	-0.07
Book Value	11.99	11.96	10.98	11.37	13.85	17.41
Book Value Per Share	0.68	0.77	0.75	0.78	0.94	1.11
Tangible Book Value	0.3	-0.22	-2.08	-2.1	-0.53	7.03
Tangible Book Value Per Share	0.02	-0.01	-0.14	-0.14	-0.04	0.45

Data Source: Fiscal.ai Last updated: Jul 20, 2026

Financial data is provided by Fiscal.ai and updates within minutes after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 2, 2026

Data Sources Report a data error