ETR:IVU 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	44.07	21.09	25.4	23.05	41.46
Short-Term Investments	25	25	25.14	-	-
Cash & Short-Term Investments	69.07	46.09	50.53	23.05	41.46
Cash Growth	49.85%	-8.79%	119.22%	-44.40%	33.33%
Accounts Receivable	49.43	54.64	46.05	42.81	32.97
Other Receivables	3.71	2.03	1.22	1.69	0.9
Receivables	53.13	56.67	47.28	44.51	33.87
Inventory	4.71	5.01	4.82	4.27	3.18
Prepaid Expenses	3.52	4.12	3.02	1.87	1.8
Restricted Cash	-	-	0.55	-	-
Other Current Assets	0.9	0.83	0.53	26.53	26.9
Total Current Assets	131.34	112.72	106.72	100.22	107.21
Property, Plant & Equipment	20.11	21.63	18.38	17.14	10.3
Long-Term Investments	0.33	0.3	0.84	0.65	0.35
Goodwill	19.16	19.16	18.28	18.27	11.35
Other Intangible Assets	5.74	7.18	8.22	9.24	0.3
Long-Term Accounts Receivable	-	-	-	-	0.06
Long-Term Deferred Tax Assets	2.35	3.01	0.09	0.09	0.75
Other Long-Term Assets	-	-	-	0	0.01
Total Assets	179.03	164.01	152.53	145.61	130.32
Accounts Payable	4.3	5.03	2.79	4.75	3.83
Accrued Expenses	16.44	16.9	11.82	13.86	10.77
Current Portion of Leases	1.83	1.64	1.52	1.37	1.45
Current Income Taxes Payable	9.29	9.47	5.65	2.34	0.91
Current Unearned Revenue	23.8	13.59	13.42	11.87	18.22
Other Current Liabilities	7.03	8.38	12.48	13.35	14.9
Total Current Liabilities	62.69	55	47.68	47.54	50.09
Long-Term Leases	17.69	19.15	15.61	14.26	7.47
Pension & Post-Retirement Benefits	2.69	3.16	3.58	3.49	4.88
Long-Term Deferred Tax Liabilities	0.04	-	4.58	4.57	-
Other Long-Term Liabilities	1.05	1.87	2.05	1.1	-
Total Liabilities	84.17	79.18	73.5	70.95	62.44
Common Stock	17.72	17.72	17.72	17.72	17.72
Additional Paid-In Capital	1.59	1.1	0.89	1.79	1.31
Retained Earnings	80.78	72.36	64.86	59.45	53.18
Treasury Stock	-5.53	-6.48	-4.36	-4.25	-3.38
Comprehensive Income & Other	0.3	0.13	-0.08	-0.05	-0.96
Shareholders' Equity	94.86	84.83	79.03	74.66	67.88
Total Liabilities & Equity	179.03	164.01	152.53	145.61	130.32
Total Debt	19.52	20.78	17.12	15.63	8.93
Net Cash (Debt)	49.54	25.31	33.41	7.42	32.54
Net Cash Growth	95.78%	-24.25%	350.19%	-77.19%	57.02%
Net Cash Per Share	2.85	1.45	1.90	0.42	1.85
Filing Date Shares Outstanding	17.36	17.29	17.45	17.46	17.51
Total Common Shares Outstanding	17.36	17.29	17.45	17.46	17.51
Working Capital	68.65	57.72	59.05	52.68	57.12
Book Value Per Share	5.46	4.91	4.53	4.28	3.88
Tangible Book Value	69.96	58.48	52.53	47.15	56.23
Tangible Book Value Per Share	4.03	3.38	3.01	2.70	3.21
Machinery	9.61	9.67	12.16	11.4	11.08

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