SLOMAN NEPTUN Schiffahrts-Aktiengesellschaft (HAM:NEP)

HAM:NEP Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	90.01	60.64	63.21	60.46	52.43	24.56
Short-Term Investments	6.43	12.74	24.55	12.07	-	-
Cash & Short-Term Investments	96.44	73.38	87.76	72.53	52.43	24.56
Cash Growth	13.55%	-16.39%	21.00%	38.32%	113.48%	-2.83%
Receivables	7.93	6.1	7.62	7.28	9.18	9.88
Inventory	4.5	4.64	0.97	1.37	0.9	0.77
Prepaid Expenses	1.41	0.75	0.76	-	-	-
Other Current Assets	7.14	7.34	6	5.32	3.91	3.73
Total Current Assets	117.42	92.2	103.1	86.49	66.43	38.94
Property, Plant & Equipment	170.91	178.83	193.39	208.83	223.79	249.17
Long-Term Investments	2.71	2.83	2.81	2.78	5.19	5.46
Other Intangible Assets	0.02	0.02	0	0	0.01	0.02
Other Long-Term Assets	0.51	0.17	0.53	1.65	0.76	1.92
Total Assets	291.57	274.06	299.83	299.75	296.18	295.52

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	1.71	2.89	2.19	2.17	2.04	2.26
Accrued Expenses	-	0.12	0.12	0.23	0.74	0.07
Current Portion of Long-Term Debt	-	9.6	13.65	30.26	14.62	15.58
Current Income Taxes Payable	0.49	1.19	1.61	2.14	3.46	3.49
Other Current Liabilities	18.06	17.01	17.4	13.44	10.13	9.11
Total Current Liabilities	20.26	30.8	34.97	48.24	30.99	30.51
Long-Term Debt	38.57	33.51	53.25	50.07	79.64	98.19
Pension & Post-Retirement Benefits	3.92	3.92	4.1	4.22	4.38	5.34
Other Long-Term Liabilities	6.89	7.24	2.45	2.64	2.25	2.86
Total Liabilities	69.65	75.47	94.77	105.16	117.25	136.9

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	5.2	5.2	5.2	5.2	5.2	5.2
Retained Earnings	170.88	156.17	161.65	143.72	121.46	96.39
Treasury Stock	-0	-0	-0	-0	-0	-0
Comprehensive Income & Other	0.67	0.67	0.67	0.67	0.65	0.65
Total Common Equity	176.74	162.03	167.52	149.59	127.32	102.25
Minority Interest	45.18	36.55	37.55	45	51.61	56.37
Shareholders' Equity	221.93	198.58	205.06	194.59	178.92	158.62
Total Liabilities & Equity	291.57	274.06	299.83	299.75	296.18	295.52

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	38.57	43.1	66.9	80.33	94.26	113.77
Net Cash (Debt)	57.87	30.27	20.86	-7.8	-41.82	-89.21
Net Cash Growth	143.18%	45.13%	-	-	-	-
Net Cash Per Share	28.95	15.14	10.44	-3.90	-20.92	-44.63
Filing Date Shares Outstanding	2	2	2	2	2	2
Total Common Shares Outstanding	2	2	2	2	2	2
Working Capital	97.16	61.39	68.13	38.25	35.44	8.43
Book Value Per Share	88.42	81.06	83.81	74.84	63.69	51.15
Tangible Book Value	176.72	162.01	167.52	149.59	127.31	102.22
Tangible Book Value Per Share	88.41	81.05	83.81	74.84	63.69	51.14
Land	-	2.7	2.7	2.7	2.7	2.7
Machinery	-	386.43	385.71	398.84	400.4	430.86

Data Source: S&P Global Market Intelligence Last updated: Oct 17, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Nov 3, 2026

Data Sources Report a data error