Atlantic Sapphire ASA Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 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	4.2	29.45	22.54	23.68	17.01	28.52
Cash & Short-Term Investments	4.2	29.45	22.54	23.68	17.01	28.52
Cash Growth	-57.88%	30.67%	-4.84%	39.21%	-40.36%	211.83%
Accounts Receivable	5.53	3.65	1.15	1.85	1.4	1.78
Other Receivables	-1.88	0.02	0.01	-	0.05	0.09
Receivables	3.65	3.67	1.16	1.85	1.45	1.87
Inventory	26.05	22.72	21.36	23.06	23.39	27.32
Prepaid Expenses	0.46	0.43	2.21	0.39	1.59	1.57
Restricted Cash	0.42	0.42	0.42	0.42	0.47	0.39
Total Current Assets	34.78	56.68	47.68	49.4	43.91	59.67
Property, Plant & Equipment	194.47	199.16	277.18	305.37	266.56	259.92
Long-Term Investments	-	-	0.01	0.01	0.01	0.01
Other Intangible Assets	-	-	0.39	0.26	0.5	0.5
Other Long-Term Assets	16.78	17.83	17.01	2.51	0.77	0.86
Total Assets	246.78	273.67	342.26	357.55	311.74	320.96
Accounts Payable	8.56	6.97	14.34	11.7	19.02	10.77
Current Portion of Long-Term Debt	8	-	5	18.55	-	-
Current Portion of Leases	-	0.49	0.45	0.42	0.32	0.48
Total Current Liabilities	16.56	7.46	19.79	30.66	19.34	11.25
Long-Term Debt	64.02	62.13	37.6	28.29	50	51.16
Long-Term Leases	1.59	1.25	1.73	2.22	2.84	3.09
Total Liabilities	82.17	70.84	59.12	61.17	72.18	65.5
Common Stock	38.11	38.11	8.64	1.72	1.05	0.92
Additional Paid-In Capital	751.56	751.56	691.43	577.81	454.26	335.34
Retained Earnings	-617.54	-581.49	-414.17	-280.41	-215.4	-82.63
Comprehensive Income & Other	-7.52	-5.35	-2.77	-2.73	-0.35	1.83
Total Common Equity	164.61	202.83	283.14	296.38	239.56	255.46
Shareholders' Equity	164.61	202.83	283.14	296.38	239.56	255.46
Total Liabilities & Equity	246.78	273.67	342.26	357.55	311.74	320.96
Total Debt	73.6	63.87	44.78	49.47	53.17	54.73
Net Cash (Debt)	-69.4	-34.43	-22.25	-25.79	-36.15	-26.21
Net Cash Per Share	-7.20	-3.54	-56.61	-349.03	-727.65	-705.58
Filing Date Shares Outstanding	35.85	35.85	0.4	0.08	0.05	0.04
Total Common Shares Outstanding	35.85	35.85	0.4	0.08	0.05	0.04
Working Capital	18.22	49.22	27.89	18.74	24.57	48.42
Book Value Per Share	4.59	5.66	709.09	3867.55	5262.19	6333.90
Tangible Book Value	164.61	202.83	282.75	296.12	239.06	254.96
Tangible Book Value Per Share	4.59	5.66	708.11	3864.14	5251.32	6321.53
Land	8.71	8.71	8.71	8.71	8.71	8.71
Buildings	157.54	157.51	157.52	157.52	154.83	134.64
Machinery	114.69	114.69	114.7	114.7	97.98	85.7
Construction In Progress	131.55	129.25	120.46	99.06	66.01	42.81

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