USU Software AG Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	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	168.04	13.49	15.53	24.29	18.53
Cash & Short-Term Investments	168.04	13.49	15.53	24.29	18.53
Cash Growth	1145.29%	-13.08%	-36.07%	31.04%	70.93%
Accounts Receivable	7.43	27.59	28.29	19.78	21.33
Other Receivables	0.15	0.16	0.41	0.37	0.51
Receivables	7.59	27.75	28.7	20.15	21.84
Inventory	-	0.44	0.48	0.37	0.35
Prepaid Expenses	1.11	2.46	2.34	1.61	1.88
Other Current Assets	2.47	1.12	1.15	0.67	0.93
Total Current Assets	179.2	45.27	48.19	47.1	43.54
Property, Plant & Equipment	10.83	18.39	18.74	19.69	19.74
Goodwill	4.02	40.09	40.09	40.39	40.39
Other Intangible Assets	0.32	2.79	2.6	3.03	3.64
Long-Term Deferred Tax Assets	4.46	0.92	2.42	4.86	6.98
Other Long-Term Assets	27.66	0.6	0.94	0.95	1.17
Total Assets	226.49	108.06	112.98	116.02	115.47
Accounts Payable	3.2	6.6	7	4.46	4.17
Accrued Expenses	3.04	7.91	10.07	10.04	9.54
Short-Term Debt	-	-	0.13	-	0.84
Current Portion of Leases	1.52	-	2.7	2.68	2.4
Current Income Taxes Payable	5.74	0.75	1.08	0.64	0.35
Current Unearned Revenue	0.08	12.26	14.54	12.86	14.61
Other Current Liabilities	1.91	7.45	3.71	2.9	3.06
Total Current Liabilities	15.48	34.97	39.23	33.57	34.97
Long-Term Leases	7.85	12.88	13.29	14.14	14.04
Long-Term Unearned Revenue	-	1.19	1.33	1.6	2.04
Pension & Post-Retirement Benefits	0.13	1.09	0.99	1.34	1.32
Long-Term Deferred Tax Liabilities	-	0.73	1.2	0.92	1.34
Total Liabilities	23.45	50.85	56.03	51.57	53.7
Common Stock	10.52	10.52	10.52	10.52	10.52
Additional Paid-In Capital	43.58	44.07	43.47	52.79	52.79
Retained Earnings	148.92	2.93	3.15	0.83	-1.72
Treasury Stock	-	-0.49	-0.52	-	-
Comprehensive Income & Other	0.01	0.18	0.34	0.3	0.17
Shareholders' Equity	203.03	57.22	56.95	64.44	61.77
Total Liabilities & Equity	226.49	108.06	112.98	116.02	115.47
Total Debt	9.37	12.88	16.12	16.82	17.27
Net Cash (Debt)	158.67	0.62	-0.59	7.47	1.27
Net Cash Growth	25533.44%	-	-	490.12%	-43.78%
Net Cash Per Share	15.81	0.06	-0.06	0.71	0.12
Filing Date Shares Outstanding	10.04	10.04	10	10.52	10.52
Total Common Shares Outstanding	10.04	10.04	10	10.52	10.52
Working Capital	163.72	10.3	8.96	13.53	8.58
Book Value Per Share	20.23	5.70	5.70	6.12	5.87
Tangible Book Value	198.7	14.34	14.26	21.02	17.73
Tangible Book Value Per Share	19.80	1.43	1.43	2.00	1.69
Land	0.4	0.79	0.77	0.75	0.71
Machinery	3.16	8.5	8.36	7.66	7.92
Order Backlog	34.09	84.37	82.99	65.9	61.89

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