Ibersol, S.G.P.S. 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	0.61	0.69	0.57	237.13	96.97	50.55
Short-Term Investments	127.5	141.93	189.84	1.66	1.34	1.62
Cash & Short-Term Investments	128.11	142.62	190.41	238.79	98.31	52.17
Cash Growth	-14.29%	-25.10%	-20.26%	142.90%	88.44%	1.61%
Accounts Receivable	7.22	8.8	5.89	15.47	3.69	2.52
Other Receivables	14.75	27.93	23.11	35.2	21.43	21.48
Receivables	21.97	36.72	29	50.67	25.12	24
Inventory	17.05	15.42	13.19	13.08	15.72	11.6
Prepaid Expenses	0.45	2.61	1.9	1.28	-	-
Other Current Assets	3.88	1.62	6.91	8.34	1.69	1.92
Total Current Assets	171.46	198.99	241.41	312.17	140.83	89.69
Property, Plant & Equipment	390.47	425.32	349.53	220.47	353.24	494.94
Long-Term Investments	7.34	6.25	6.72	6.07	3.78	3.52
Goodwill	58.59	58.59	54.39	54.39	79.03	80.51
Other Intangible Assets	39.49	40.93	26.5	26.86	35.87	36.85
Long-Term Deferred Tax Assets	10.06	9.21	12.24	9.99	11.09	14.91
Other Long-Term Assets	21.99	22	21.59	22.7	8.5	8.32
Total Assets	699.4	761.28	712.38	652.64	632.35	728.74
Accounts Payable	47.53	50.98	46.05	49.95	41.7	29.24
Accrued Expenses	35.35	35.35	37.32	37.85	34.76	22.17
Short-Term Debt	0.01	1.3	-	-	-	0
Current Portion of Long-Term Debt	5.76	14.44	15.79	23.85	26.59	19.57
Current Portion of Leases	71.88	75	40.16	20.76	21.65	74.38
Current Income Taxes Payable	0.59	0.11	0.16	0.41	0.46	0.02
Current Unearned Revenue	2.65	0.74	0.49	0.76	0.78	1.79
Other Current Liabilities	4.46	8.54	10.67	12.15	10.06	21.04
Total Current Liabilities	168.22	186.45	150.63	145.72	136	168.21
Long-Term Debt	21.33	13.22	12.66	46.23	140.46	145.56
Long-Term Leases	188.61	214.49	188.85	70.11	121.42	254.63
Long-Term Deferred Tax Liabilities	3.77	4.09	2.77	4.3	3.38	3.9
Other Long-Term Liabilities	0.19	0.46	2.55	2.57	2.43	0.04
Total Liabilities	382.13	418.71	357.46	268.95	403.69	572.33
Common Stock	40.9	41.51	42.36	46	46	36
Additional Paid-In Capital	29.9	29.9	29.9	29.9	29.9	0.47
Retained Earnings	274.67	295.6	307.37	329.37	175.18	-53.57
Treasury Stock	-5.18	-2.7	-3.24	-11.41	-11.18	-11.18
Comprehensive Income & Other	-22.98	-21.75	-21.49	-10.09	-11.33	184.55
Total Common Equity	317.31	342.57	354.89	383.78	228.57	156.27
Minority Interest	-0.04	0	0.03	-0.08	0.09	0.13
Shareholders' Equity	317.28	342.57	354.92	383.69	228.66	156.41
Total Liabilities & Equity	699.4	761.28	712.38	652.64	632.35	728.74
Total Debt	287.59	318.45	257.46	160.96	310.12	494.15
Net Cash (Debt)	-159.48	-175.83	-67.05	77.83	-211.81	-441.98
Net Cash Per Share	-3.88	-4.22	-1.58	1.99	-6.84	-14.81
Filing Date Shares Outstanding	40.37	41.14	41.88	39.01	39.04	29.84
Total Common Shares Outstanding	40.37	41.14	41.88	39.01	39.04	29.84
Working Capital	3.24	12.54	90.78	166.44	4.83	-78.52
Book Value Per Share	7.86	8.33	8.47	9.84	5.85	5.24
Tangible Book Value	219.23	243.05	274	302.52	113.67	38.91
Tangible Book Value Per Share	5.43	5.91	6.54	7.76	2.91	1.30
Land	9.97	9.25	7.32	-	-	15
Buildings	372.74	211.06	191.67	-	-	267.71
Machinery	-	131.13	104.94	-	-	140.65
Construction In Progress	-	-	-	-	-	1.42

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