KAP AG (ETR:IUR)

KAP AG 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	21.73	25.23	20.68	19.21	9.75	17.42
Cash & Short-Term Investments	21.73	25.23	20.68	19.21	9.75	17.42
Cash Growth	9.26%	21.98%	7.67%	97.03%	-44.03%	11.00%
Accounts Receivable	33.32	21.42	26.53	31.42	45.92	38.44
Other Receivables	2.15	5.53	5.04	4.15	3.32	1.24
Receivables	35.47	26.95	31.56	35.58	49.24	39.67
Inventory	45.04	46.2	43.45	57.96	75.22	59.6
Other Current Assets	14.89	9.2	12.64	10.92	58.91	10.76
Total Current Assets	117.12	107.58	108.33	123.67	193.12	127.45
Property, Plant & Equipment	78.78	48.51	104.51	141.18	161.16	155.88
Long-Term Investments	-	-	-	1.72	0.05	0.05
Goodwill	-	6.39	6.39	14.94	7.27	12.25
Other Intangible Assets	11.63	5.13	9.65	8.63	22.71	23.1
Long-Term Deferred Tax Assets	3.43	3.48	2.9	7.45	4.09	4.37
Long-Term Deferred Charges	-	0.01	0.03	0.13	0.12	0.11
Other Long-Term Assets	0.06	27	25.31	19.17	13.33	21.33
Total Assets	211.02	198.1	257.11	316.88	401.94	344.68

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	20.25	22.29	29.72	28.99	36.51	24.55
Accrued Expenses	-	8.72	8.05	10.21	6.8	9.22
Short-Term Debt	-	0.08	0.76	3.8	0.02	-
Current Portion of Long-Term Debt	19.52	83.25	20.06	8.89	28.28	40.52
Current Portion of Leases	-	3.5	2.83	3.3	3.61	2.58
Current Income Taxes Payable	2	2.39	1.45	1.02	7.62	7.64
Current Unearned Revenue	0.08	0.04	0.12	2.32	0.39	0.06
Other Current Liabilities	24.99	11.05	12.87	17.1	33.47	24.97
Total Current Liabilities	66.84	131.3	75.86	75.63	116.68	109.54
Long-Term Debt	86.93	0.09	41.7	41.64	66.5	6.73
Long-Term Leases	-	9.64	10.52	12.71	19.18	19.95
Pension & Post-Retirement Benefits	7.99	8.26	9.03	13.05	12.88	16.68
Long-Term Deferred Tax Liabilities	0.89	1.22	1.26	11.86	9.44	6.53
Other Long-Term Liabilities	1.17	0.25	0.34	0.34	0.38	-
Total Liabilities	163.83	150.76	138.7	155.24	225.07	159.42

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	20.2	20.2	20.2	20.2	20.2	20.2
Retained Earnings	-64.91	-59.84	7.64	54.53	67.12	64.98
Comprehensive Income & Other	91.64	86.7	90.3	86.64	88.98	99.53
Total Common Equity	46.92	47.06	118.14	161.37	176.29	184.71
Minority Interest	0.28	0.28	0.28	0.27	0.58	0.55
Shareholders' Equity	47.2	47.34	118.42	161.64	176.88	185.25
Total Liabilities & Equity	211.02	198.1	257.11	316.88	401.94	344.68

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	106.44	96.56	75.86	70.34	117.59	69.77
Net Cash (Debt)	-84.72	-71.33	-55.18	-51.13	-107.84	-52.35
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-10.87	-9.18	-7.10	-6.58	-13.88	-6.74
Filing Date Shares Outstanding	7.77	7.77	7.77	7.77	7.77	7.77
Total Common Shares Outstanding	7.77	7.77	7.77	7.77	7.77	7.77
Working Capital	50.28	-23.72	32.47	48.04	76.44	17.91
Book Value Per Share	6.04	6.06	15.21	20.77	22.70	23.78
Tangible Book Value	35.29	35.54	102.1	137.8	146.31	149.36
Tangible Book Value Per Share	4.54	4.58	13.14	17.74	18.84	19.23
Land	-	95.24	110.17	118.02	109.99	119.13
Machinery	-	269.09	276.91	350.5	339	337.55

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 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 14, 2026

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