Boreo Oyj 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	6.2	9.7	6.5	13.2	2.7	8.7
Cash & Short-Term Investments	6.2	9.7	6.5	13.2	2.7	8.7
Cash Growth	12.73%	49.23%	-50.76%	388.89%	-68.97%	31.82%
Accounts Receivable	16.6	14.6	14.5	19.9	18.5	9.5
Other Receivables	-	2	1.9	3.3	1.3	0.8
Receivables	16.6	16.6	16.4	23.2	19.8	10.3
Inventory	30.6	25.1	31	32	24.5	18.2
Prepaid Expenses	-	-	-	-	0.2	-
Other Current Assets	-	0.4	-	-0.1	11.4	0.4
Total Current Assets	53.4	51.8	53.9	68.3	58.6	37.6
Property, Plant & Equipment	10.4	10.7	10.6	9.2	6.2	3.4
Long-Term Investments	2.2	2.9	2.3	1.2	0.3	0.3
Goodwill	44.8	42.3	42.4	35	29	22
Other Intangible Assets	12.9	7.9	10	6.9	3.1	1.4
Long-Term Deferred Tax Assets	0.1	0.1	0.1	0.1	0.1	0.2
Other Long-Term Assets	0.1	-	0.3	0.7	0.1	0.1
Total Assets	123.9	115.7	119.6	121.4	97.4	65
Accounts Payable	29.2	12.4	13.4	15.1	16.7	8
Accrued Expenses	-	9.2	10.4	10.4	4.5	4.2
Current Portion of Long-Term Debt	9.3	4.6	7.3	8	8.2	5.3
Current Portion of Leases	-	2.8	2.2	2	1.2	1.4
Other Current Liabilities	-	6.2	5.1	6.5	9.1	7.5
Total Current Liabilities	38.5	35.2	38.4	42	39.7	26.4
Long-Term Debt	21.9	27.7	27.8	29.7	30.9	20.6
Long-Term Leases	7.6	6.1	6.2	4.4	3.4	1.2
Long-Term Deferred Tax Liabilities	3.3	2.2	2.5	1.8	1	0.2
Other Long-Term Liabilities	1	-	2.1	1.7	-	-
Total Liabilities	72.3	71.2	77	79.6	75	48.4
Common Stock	2.5	2.5	2.5	2.5	2.5	2.5
Retained Earnings	13.5	12.9	14.7	14.2	17	13.1
Comprehensive Income & Other	34.2	27.7	23.9	23.7	1.9	-
Total Common Equity	50.2	43.1	41.1	40.4	21.4	15.6
Minority Interest	1.4	1.4	1.5	1.4	1	1
Shareholders' Equity	51.6	44.5	42.6	41.8	22.4	16.6
Total Liabilities & Equity	123.9	115.7	119.6	121.4	97.4	65
Total Debt	38.8	41.2	43.5	44.1	43.7	28.5
Net Cash (Debt)	-32.6	-31.5	-37	-30.9	-41	-19.8
Net Cash Per Share	-10.26	-11.70	-13.75	-11.66	-15.72	-7.75
Filing Date Shares Outstanding	2.7	2.69	2.69	2.68	2.61	2.57
Total Common Shares Outstanding	2.7	2.69	2.69	2.68	2.61	2.55
Working Capital	14.9	16.6	15.5	26.3	18.9	11.2
Book Value Per Share	7.49	7.10	7.85	7.62	8.20	6.11
Tangible Book Value	-7.5	-7.1	-11.3	-1.5	-10.7	-7.8
Tangible Book Value Per Share	-13.91	-11.56	-11.65	-8.03	-4.10	-3.05
Buildings	-	2.5	3.7	3.7	3.7	-
Machinery	-	11.1	10.2	9.1	8.2	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.