ETR:IVU 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	46.85	44.07	21.09	25.4	23.05	41.46
Short-Term Investments	-	25	25	25.14	-	-
Cash & Short-Term Investments	46.85	69.07	46.09	50.53	23.05	41.46
Cash Growth	-4.55%	49.85%	-8.79%	119.22%	-44.40%	33.33%
Accounts Receivable	55.03	49.43	54.64	46.05	42.81	32.97
Other Receivables	1.93	3.71	2.03	1.22	1.69	0.9
Receivables	56.96	53.13	56.67	47.28	44.51	33.87
Inventory	5.62	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	33.93	0.9	0.83	0.53	26.53	26.9
Total Current Assets	143.36	131.34	112.72	106.72	100.22	107.21
Property, Plant & Equipment	19.52	20.11	21.63	18.38	17.14	10.3
Long-Term Investments	0.33	0.33	0.3	0.84	0.65	0.35
Goodwill	19.16	19.16	19.16	18.28	18.27	11.35
Other Intangible Assets	5.36	5.74	7.18	8.22	9.24	0.3
Long-Term Accounts Receivable	-	-	-	-	-	0.06
Long-Term Deferred Tax Assets	2.44	2.35	3.01	0.09	0.09	0.75
Other Long-Term Assets	-	-	-	-	0	0.01
Total Assets	190.17	179.03	164.01	152.53	145.61	130.32
Accounts Payable	2.23	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	1.86	1.83	1.64	1.52	1.37	1.45
Current Income Taxes Payable	9.21	9.29	9.47	5.65	2.34	0.91
Current Unearned Revenue	39	23.8	13.59	13.42	11.87	18.22
Other Current Liabilities	22.04	7.03	8.38	12.48	13.35	14.9
Total Current Liabilities	74.34	62.69	55	47.68	47.54	50.09
Long-Term Leases	17.21	17.69	19.15	15.61	14.26	7.47
Pension & Post-Retirement Benefits	2.67	2.69	3.16	3.58	3.49	4.88
Long-Term Deferred Tax Liabilities	0.54	0.04	-	4.58	4.57	-
Other Long-Term Liabilities	1.05	1.05	1.87	2.05	1.1	-
Total Liabilities	95.8	84.17	79.18	73.5	70.95	62.44
Common Stock	17.72	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	81.87	80.78	72.36	64.86	59.45	53.18
Treasury Stock	-7.26	-5.53	-6.48	-4.36	-4.25	-3.38
Comprehensive Income & Other	2.04	0.3	0.13	-0.08	-0.05	-0.96
Shareholders' Equity	94.37	94.86	84.83	79.03	74.66	67.88
Total Liabilities & Equity	190.17	179.03	164.01	152.53	145.61	130.32
Total Debt	19.07	19.52	20.78	17.12	15.63	8.93
Net Cash (Debt)	27.78	49.54	25.31	33.41	7.42	32.54
Net Cash Growth	-3.15%	95.78%	-24.25%	350.19%	-77.19%	57.02%
Net Cash Per Share	1.60	2.85	1.45	1.90	0.42	1.85
Filing Date Shares Outstanding	17.33	17.36	17.29	17.45	17.46	17.51
Total Common Shares Outstanding	17.33	17.36	17.29	17.45	17.46	17.51
Working Capital	69.02	68.65	57.72	59.05	52.68	57.12
Book Value Per Share	5.44	5.46	4.91	4.53	4.28	3.88
Tangible Book Value	69.85	69.96	58.48	52.53	47.15	56.23
Tangible Book Value Per Share	4.03	4.03	3.38	3.01	2.70	3.21
Machinery	-	9.61	9.67	12.16	11.4	11.08
Order Backlog	-	130	-	-	-	-