H-FARM Balance Sheet

Financials in millions EUR. Fiscal year is September - August.

Millions EUR. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	20.81	7.99	10.12	26.2	11.09
Short-Term Investments	0.65	1.45	2.49	-	-
Cash & Short-Term Investments	21.47	9.44	12.61	26.2	11.09
Cash Growth	127.42%	-25.14%	-51.88%	136.29%	-35.72%
Accounts Receivable	12.36	12.14	10.53	11.53	17.66
Other Receivables	0.55	0.58	0.98	18.36	0.96
Receivables	12.91	12.73	11.52	29.89	18.62
Inventory	0.15	0.23	0.11	0.15	0.82
Other Current Assets	0.28	0.38	0	-	-
Total Current Assets	34.81	22.77	24.6	56.59	30.9
Property, Plant & Equipment	8.9	7.41	3.87	3.38	3.24
Long-Term Investments	10.53	10.91	10.98	7.78	9.63
Goodwill	0.45	2.31	3.24	4.16	8.18
Other Intangible Assets	2.66	3.53	3.42	3.17	3.14
Long-Term Deferred Charges	1.17	2.52	2.61	3.11	5.12
Other Long-Term Assets	1.66	2.39	2.11	1.91	2.69
Total Assets	60.19	51.86	50.83	80.1	62.9
Accounts Payable	4.34	5.46	6.42	7.62	10.45
Accrued Expenses	0.29	25.82	21.63	17.72	15.39
Current Portion of Long-Term Debt	1.94	2.45	2.46	0.92	0.9
Current Income Taxes Payable	0.84	0.8	0.73	0.7	2.38
Other Current Liabilities	1.56	2.72	3.33	7.13	4.7
Total Current Liabilities	8.96	37.24	34.57	34.09	33.81
Long-Term Debt	0.86	3.18	4.32	18.26	17.04
Long-Term Unearned Revenue	7.05	-	-	-	-
Pension & Post-Retirement Benefits	0.02	0.01	-	-	-
Other Long-Term Liabilities	1.42	3.76	4.15	3.11	4.86
Total Liabilities	18.31	44.19	43.04	55.46	55.71
Common Stock	20.02	20.02	12.87	12.87	12.87
Additional Paid-In Capital	10.03	10.03	9.24	9.24	11.34
Retained Earnings	12	-22.38	-14.43	2.46	-17.38
Comprehensive Income & Other	-0.17	-0	0.1	0.07	0.36
Total Common Equity	41.87	7.66	7.78	24.64	7.19
Minority Interest	0	0.01	0.01	0.01	0.01
Shareholders' Equity	41.87	7.67	7.79	24.65	7.19
Total Liabilities & Equity	60.19	51.86	50.83	80.1	62.9
Total Debt	2.8	5.62	6.78	19.18	17.94
Net Cash (Debt)	18.66	3.82	5.83	7.02	-6.85
Net Cash Growth	389.13%	-34.57%	-16.93%	-	-
Net Cash Per Share	0.09	-	0.05	-	-0.05
Filing Date Shares Outstanding	200.16	-	128.67	128.67	128.67
Total Common Shares Outstanding	200.16	-	128.67	128.67	128.67
Working Capital	25.85	-14.47	-9.97	22.51	-2.92
Book Value Per Share	0.21	-	0.06	0.19	0.06
Tangible Book Value	38.76	1.82	1.13	17.3	-4.13
Tangible Book Value Per Share	0.19	-	0.01	0.13	-0.03
Land	3.79	3.27	0.02	0.02	0.02
Machinery	2.07	2.2	7.19	6.24	2.22
Construction In Progress	2.06	0.42	-	-	0.18

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