ETR:ISHA 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	Mar '26 Mar 31, 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	10.93	8.77	8.7	10.05	10.47	12.21
Cash & Short-Term Investments	10.93	8.77	8.7	10.05	10.47	12.21
Cash Growth	40.37%	0.90%	-13.46%	-4.05%	-14.24%	5.49%
Accounts Receivable	2.84	3.48	4.8	3.88	4.9	5.02
Other Receivables	1.46	0.34	0.07	0.03	0.04	0.02
Receivables	4.3	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	15.23	13.64	14.64	14.89	16.29	18.09
Property, Plant & Equipment	6.8	6.9	8.15	8.81	9.82	10.75
Goodwill	-	7.53	7.53	7.53	7.53	4.47
Other Intangible Assets	11.96	4.64	5.53	5.93	6.85	5.9
Long-Term Accounts Receivable	-	-	0.76	-	-	-
Long-Term Deferred Tax Assets	0.06	0.06	0.11	0.12	0.11	0.09
Other Long-Term Assets	0.61	0.56	0.72	0.75	0.65	0.25
Total Assets	34.66	33.33	37.44	38.03	41.25	39.55
Accounts Payable	1.87	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	0.89	2.76	0.5	0.5	-
Current Portion of Leases	1	0.99	1.27	1.52	1.43	1.3
Current Income Taxes Payable	0.02	0.01	0.02	0.04	0.06	0.01
Current Unearned Revenue	6.58	4.34	7.04	6.87	5.63	4.13
Other Current Liabilities	3.51	1.96	1.26	1.05	0.95	0.5
Total Current Liabilities	13.86	12.28	17.02	14.14	12.47	10.15
Long-Term Debt	1.05	1.3	0.62	3.36	4.7	3.06
Long-Term Leases	5.92	6.01	6.89	7.12	8.07	8.94
Other Long-Term Liabilities	1.82	1.79	1.92	2.05	2.17	-
Total Liabilities	22.65	21.38	26.45	26.67	27.4	22.15
Common Stock	18.96	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	-6.95	4.6	4.78	4.81	4.6	4.6
Shareholders' Equity	12.01	11.96	10.98	11.37	13.85	17.41
Total Liabilities & Equity	34.66	33.33	37.44	38.03	41.25	39.55
Total Debt	8.86	9.19	11.54	12.5	14.69	13.29
Net Cash (Debt)	2.08	-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	1.37	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	0.05	-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 Mar 31, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.