USU Software AG Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	23.23	168.04	13.49	15.53	24.29
Short-Term Investments	4.87	2.11	0.75	-	-
Cash & Short-Term Investments	28.1	170.15	14.24	15.53	24.29
Cash Growth	-83.48%	1094.62%	-8.26%	-36.07%	31.04%
Accounts Receivable	6.62	7.43	27.59	28.29	19.78
Other Receivables	1.89	0.15	0.16	0.41	0.37
Receivables	8.51	7.59	27.75	28.7	20.15
Inventory	-	-	0.44	0.48	0.37
Prepaid Expenses	0.54	1.11	2.46	2.34	1.61
Other Current Assets	0.17	0.36	0.37	1.15	0.67
Total Current Assets	37.32	179.2	45.27	48.19	47.1
Property, Plant & Equipment	9.74	10.83	18.39	18.74	19.69
Long-Term Investments	5.2	27.5	0.06	-	-
Goodwill	4.02	4.02	40.09	40.09	40.39
Other Intangible Assets	0.09	0.32	2.79	2.6	3.03
Long-Term Deferred Tax Assets	4.25	4.46	0.92	2.42	4.86
Other Long-Term Assets	0.11	0.16	0.55	0.94	0.95
Total Assets	84.46	226.49	108.06	112.98	116.02
Accounts Payable	2.65	3.2	6.6	7	4.46
Accrued Expenses	2.92	3.06	7.91	10.07	10.04
Short-Term Debt	-	-	-	0.13	-
Current Portion of Leases	1.53	1.52	-	2.7	2.68
Current Income Taxes Payable	3.93	5.74	0.75	1.08	0.64
Current Unearned Revenue	0.18	0.06	12.26	14.54	12.86
Other Current Liabilities	2.88	1.91	7.45	3.71	2.9
Total Current Liabilities	14.08	15.48	34.97	39.23	33.57
Long-Term Leases	7.23	7.85	12.88	13.29	14.14
Long-Term Unearned Revenue	-	-	1.19	1.33	1.6
Pension & Post-Retirement Benefits	0.13	0.13	1.09	0.99	1.34
Long-Term Deferred Tax Liabilities	-	-	0.73	1.2	0.92
Total Liabilities	21.45	23.45	50.85	56.03	51.57
Common Stock	10.52	10.52	10.52	10.52	10.52
Additional Paid-In Capital	43.58	43.58	44.07	43.47	52.79
Retained Earnings	8.9	148.92	2.93	3.15	0.83
Treasury Stock	-	-	-0.49	-0.52	-
Comprehensive Income & Other	0.01	0.01	0.18	0.34	0.3
Shareholders' Equity	63.01	203.03	57.22	56.95	64.44
Total Liabilities & Equity	84.46	226.49	108.06	112.98	116.02
Total Debt	8.76	9.37	12.88	16.12	16.82
Net Cash (Debt)	19.35	160.78	1.37	-0.59	7.47
Net Cash Growth	-87.97%	11653.07%	-	-	490.12%
Net Cash Per Share	1.93	16.02	0.13	-0.06	0.71
Filing Date Shares Outstanding	10.04	10.04	10.04	10	10.52
Total Common Shares Outstanding	10.04	10.04	10.04	10	10.52
Working Capital	23.24	163.72	10.3	8.96	13.53
Book Value Per Share	6.28	20.23	5.70	5.70	6.12
Tangible Book Value	58.9	198.7	14.34	14.26	21.02
Tangible Book Value Per Share	5.87	19.80	1.43	1.43	2.00
Land	0.35	0.4	0.79	0.77	0.75
Machinery	3.16	3.16	8.5	8.36	7.66
Order Backlog	32.39	34.09	84.37	82.99	65.9