FRA:ISHA 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	8.21	8.7	10.05	10.47	12.21	11.57
Cash & Short-Term Investments	8.21	8.7	10.05	10.47	12.21	11.57
Cash Growth	28.83%	-13.46%	-4.05%	-14.24%	5.49%	49.71%
Accounts Receivable	3.44	4.8	3.88	4.9	5.02	3.94
Other Receivables	1.46	0.07	0.03	0.04	0.02	0.03
Receivables	4.9	4.88	3.91	4.94	5.04	3.97
Prepaid Expenses	-	0.8	0.74	0.62	0.73	0.87
Other Current Assets	-	0.27	0.19	0.26	0.11	0.1
Total Current Assets	13.11	14.64	14.89	16.29	18.09	16.52
Property, Plant & Equipment	7.06	8.15	8.81	9.82	10.75	1.73
Goodwill	-	7.53	7.53	7.53	4.47	4.47
Other Intangible Assets	12.46	5.53	5.93	6.85	5.9	5.91
Long-Term Accounts Receivable	-	0.76	-	-	-	-
Long-Term Deferred Tax Assets	0.1	0.11	0.12	0.11	0.09	0.09
Other Long-Term Assets	0.58	0.72	0.75	0.65	0.25	0.65
Total Assets	33.31	37.44	38.03	41.25	39.55	29.36
Accounts Payable	2.02	2.48	1.96	1.68	1.63	1.48
Accrued Expenses	-	2.19	2.2	2.23	2.58	2.09
Current Portion of Long-Term Debt	0.89	2.76	0.5	0.5	-	1.49
Current Portion of Leases	1.07	1.27	1.52	1.43	1.3	0.4
Current Income Taxes Payable	0.02	0.02	0.04	0.06	0.01	0.03
Current Unearned Revenue	6.55	7.04	6.87	5.63	4.13	2.89
Other Current Liabilities	4.26	1.26	1.05	0.95	0.5	0.6
Total Current Liabilities	14.8	17.02	14.14	12.47	10.15	8.98
Long-Term Debt	1.56	0.62	3.36	4.7	3.06	3.04
Long-Term Leases	6.08	6.89	7.12	8.07	8.94	0.81
Other Long-Term Liabilities	1.75	1.92	2.05	2.17	-	-
Total Liabilities	24.19	26.45	26.67	27.4	22.15	12.83
Common Stock	14.58	14.58	14.58	14.19	14.19	14.19
Retained Earnings	-10.11	-8.38	-8.03	-4.94	-1.39	-2.2
Comprehensive Income & Other	4.65	4.78	4.81	4.6	4.6	4.54
Shareholders' Equity	9.12	10.98	11.37	13.85	17.41	16.54
Total Liabilities & Equity	33.31	37.44	38.03	41.25	39.55	29.36
Total Debt	9.59	11.54	12.5	14.69	13.29	5.73
Net Cash (Debt)	-1.38	-2.84	-2.45	-4.22	-1.08	5.84
Net Cash Growth	-	-	-	-	-	33.10%
Net Cash Per Share	-0.09	-0.19	-0.17	-0.30	-0.07	0.39
Filing Date Shares Outstanding	14.58	14.58	14.58	14.19	14.19	14.19
Total Common Shares Outstanding	14.58	14.58	14.58	14.19	14.19	14.19
Working Capital	-1.7	-2.38	0.75	3.83	7.94	7.54
Book Value Per Share	0.63	0.75	0.78	0.98	1.23	1.16
Tangible Book Value	-3.34	-2.08	-2.1	-0.53	7.03	6.16
Tangible Book Value Per Share	-0.23	-0.14	-0.14	-0.04	0.50	0.43
Machinery	-	2.31	2.48	2.46	2.41	2.73

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