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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	9.59	8.77	8.7	10.05	10.47	12.21
Cash & Short-Term Investments	9.59	8.77	8.7	10.05	10.47	12.21
Cash Growth	16.86%	0.90%	-13.46%	-4.05%	-14.24%	5.49%
Accounts Receivable	2.59	3.48	4.8	3.88	4.9	5.02
Other Receivables	1.68	0.34	0.07	0.03	0.04	0.02
Receivables	4.27	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	13.86	13.64	14.64	14.89	16.29	18.09
Property, Plant & Equipment	6.5	6.9	8.15	8.81	9.82	10.75
Goodwill	-	7.53	7.53	7.53	7.53	4.47
Other Intangible Assets	11.42	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	0.65	0.56	0.72	0.75	0.65	0.25
Total Assets	32.49	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1.82	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	0.77	0.89	2.76	0.5	0.5	-
Current Portion of Leases	0.99	0.99	1.27	1.52	1.43	1.3
Current Income Taxes Payable	0.04	0.01	0.02	0.04	0.06	0.01
Current Unearned Revenue	5.75	4.34	7.04	6.87	5.63	4.13
Other Current Liabilities	4.97	1.96	1.26	1.05	0.95	0.5
Total Current Liabilities	14.34	12.28	17.02	14.14	12.47	10.15
Long-Term Debt	0.65	1.3	0.62	3.36	4.7	3.06
Long-Term Leases	5.49	6.01	6.89	7.12	8.07	8.94
Other Long-Term Liabilities	-	1.79	1.92	2.05	2.17	-
Total Liabilities	20.49	21.38	26.45	26.67	27.4	22.15

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 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
Retained Earnings	-11.67	-11.6	-8.38	-8.03	-4.94	-1.39
Comprehensive Income & Other	4.71	4.6	4.78	4.81	4.6	4.6
Shareholders' Equity	12	11.96	10.98	11.37	13.85	17.41
Total Liabilities & Equity	32.49	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	7.91	9.19	11.54	12.5	14.69	13.29
Net Cash (Debt)	1.69	-0.42	-2.84	-2.45	-4.22	-1.08
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	0.09	-0.03	-0.19	-0.17	-0.30	-0.07
Filing Date Shares Outstanding	18.96	18.96	14.58	14.58	14.19	14.19
Total Common Shares Outstanding	18.96	18.96	14.58	14.58	14.19	14.19
Working Capital	-0.48	1.36	-2.38	0.75	3.83	7.94
Book Value Per Share	0.63	0.63	0.75	0.78	0.98	1.23
Tangible Book Value	0.58	-0.22	-2.08	-2.1	-0.53	7.03
Tangible Book Value Per Share	0.03	-0.01	-0.14	-0.14	-0.04	0.50
Machinery	-	2.14	2.31	2.48	2.46	2.41

Data Source: S&P Global Market Intelligence Last updated: Oct 21, 2026

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

Update frequency:

Quarterly

Last checked:

Oct 24, 2026

Data Sources Report a data error