B&C Speakers Balance Sheet

Financials in millions EUR. Fiscal year is January - December.

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	13.84	9.31	14.61	5.83	8.08	13.42
Short-Term Investments	-	7.28	6.98	8.57	10.83	8.04
Cash & Short-Term Investments	13.84	16.6	21.59	14.4	18.9	21.46
Cash Growth	47.98%	-23.13%	49.95%	-23.82%	-11.93%	62.65%
Accounts Receivable	21.03	20.13	18.15	21.59	13	7.08
Other Receivables	1.46	3.64	3.93	6.14	2.87	1.89
Receivables	22.49	23.76	22.08	27.73	15.87	8.97
Inventory	30.45	29.95	27.62	26.42	17.33	12.25
Prepaid Expenses	-	0.52	0.42	0.27	0.24	0.31
Other Current Assets	9.74	0.03	0.03	0.01	0.01	-
Total Current Assets	76.52	70.86	71.75	68.83	52.34	43
Property, Plant & Equipment	11.04	11.79	10.35	7.17	7.42	5.88
Long-Term Investments	-	-	-	-	-	0.05
Goodwill	2.32	2.32	2.32	2.32	2.32	2.32
Other Intangible Assets	0.68	0.61	0.42	0.4	0.31	0.3
Long-Term Deferred Tax Assets	1.12	1.05	0.91	0.76	0.87	0.76
Long-Term Deferred Charges	-	0.01	0.03	-	-	-
Other Long-Term Assets	0.63	0.62	0.58	0.54	0.5	0.66
Total Assets	92.31	87.26	86.35	80.01	63.76	52.96
Accounts Payable	10.63	9.98	10.82	13.49	9.02	2.96
Accrued Expenses	-	2.66	2.56	2.02	1.95	1.46
Short-Term Debt	6.57	2.59	2.71	0.48	0	0
Current Portion of Long-Term Debt	-	4.17	7.44	10.34	9.18	6.9
Current Portion of Leases	1.45	1.38	1.42	1.17	1.09	0.94
Current Income Taxes Payable	0.77	0.1	1.01	2.45	0.19	0.11
Other Current Liabilities	3.59	0.9	0.92	0.73	0.6	0.38
Total Current Liabilities	23.02	21.79	26.88	30.68	22.03	12.76
Long-Term Debt	10.41	3.82	5.45	8.18	8.62	10.75
Long-Term Leases	4.23	5.56	5.23	3.63	3.92	2.27
Pension & Post-Retirement Benefits	0.89	0.86	2.54	0.77	0.78	0.94
Other Long-Term Liabilities	0.04	0.04	0.04	0.04	0.04	0.04
Total Liabilities	38.58	32.07	40.14	43.32	35.39	26.75
Common Stock	1.1	1.09	1.1	1.08	1.09	1.09
Additional Paid-In Capital	4.44	3.64	5.11	3.01	3.48	3.59
Retained Earnings	48.14	49.69	39.58	32.1	23.31	21.18
Comprehensive Income & Other	0.05	0.78	0.42	0.5	0.5	0.35
Shareholders' Equity	53.73	55.2	46.21	36.69	28.38	26.21
Total Liabilities & Equity	92.31	87.26	86.35	80.01	63.76	52.96
Total Debt	22.65	17.52	22.24	23.81	22.82	20.87
Net Cash (Debt)	-8.81	-0.92	-0.65	-9.41	-3.92	0.59
Net Cash Per Share	-0.80	-0.08	-0.06	-0.87	-0.36	0.06
Filing Date Shares Outstanding	10.94	10.88	10.98	10.84	10.87	10.94
Total Common Shares Outstanding	10.94	10.91	11	10.84	10.88	10.89
Working Capital	53.51	49.08	44.87	38.14	30.32	30.24
Book Value Per Share	4.91	5.06	4.20	3.39	2.61	2.41
Tangible Book Value	50.73	52.27	43.48	33.97	25.74	23.59
Tangible Book Value Per Share	4.64	4.79	3.95	3.13	2.37	2.17
Order Backlog	-	-	-	-	27.4	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.