SALUS, Ljubljana, d. d. (LJSE:SALR)

SALUS, Ljubljana, d. d. 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	5.79	14.1	16.51	22.66	19.12	17.65
Short-Term Investments	0.1	0.1	0.11	0.05	0.34	0.02
Cash & Short-Term Investments	5.9	14.2	16.62	22.71	19.46	17.67
Cash Growth	4.62%	-14.52%	-26.85%	16.74%	10.09%	99.37%
Accounts Receivable	104.36	84.01	72.3	68.44	54.23	57.05
Other Receivables	11.66	1.54	1.32	2.19	1.46	0.75
Receivables	116.02	85.55	73.62	70.63	55.68	57.81
Inventory	92.84	79.99	61.89	55.47	46.04	43.43
Other Current Assets	6.03	4.78	2.33	2.5	2.89	4.47
Total Current Assets	220.79	184.53	154.46	151.31	124.08	123.39
Property, Plant & Equipment	47.35	46.09	42.09	43.36	39.09	33.28
Long-Term Investments	2.24	1.76	1.57	1.63	1.36	1.27
Goodwill	7.67	7.67	7.66	6.69	1.87	1.87
Other Intangible Assets	8.31	9.06	9.29	10.79	6.55	7.26
Long-Term Deferred Tax Assets	0.3	0.3	0.2	0.11	0.09	0.3
Other Long-Term Assets	3.67	4.21	1.81	1.81	1.71	1.73
Total Assets	290.33	253.62	217.08	215.7	174.76	169.12

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	129.27	117.78	98.61	99.47	75.89	77.79
Accrued Expenses	15.68	6.67	6.16	5.33	4.33	3.94
Current Portion of Long-Term Debt	19.12	5.01	3.18	4.47	2.07	2.11
Current Portion of Leases	2.3	2.31	1.95	1.81	1.4	1.13
Current Income Taxes Payable	2.95	0.69	1.3	0.32	0.21	0.7
Current Unearned Revenue	2.58	0.89	0.71	1.46	0.53	2.19
Other Current Liabilities	4.27	5.03	3.53	3.22	2.47	3.56
Total Current Liabilities	176.17	138.38	115.45	116.09	86.91	91.43
Long-Term Debt	10.39	11.5	5.82	8.63	3.6	5.76
Long-Term Leases	8.11	8.24	8.33	9.58	9.33	3.5
Pension & Post-Retirement Benefits	1.52	1.2	0.98	0.89	0.93	1.08
Long-Term Deferred Tax Liabilities	1.6	1.7	1.45	0.94	-	-
Other Long-Term Liabilities	0.08	0.44	0.3	0.39	0.14	0.01
Total Liabilities	197.87	161.48	132.32	136.51	100.91	101.78

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	8.3	8.3	0.44	0.44	0.44	0.44
Additional Paid-In Capital	-	-	-	-	-	3.76
Retained Earnings	80.7	80.52	72.76	67.21	64.97	58.65
Comprehensive Income & Other	1.91	1.92	9.8	9.87	8.44	4.49
Total Common Equity	90.91	90.74	83	77.52	73.85	67.34
Minority Interest	1.55	1.4	1.76	1.66	-	-
Shareholders' Equity	92.46	92.14	84.76	79.18	73.85	67.34
Total Liabilities & Equity	290.33	253.62	217.08	215.7	174.76	169.12

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	39.91	27.07	19.28	24.49	16.4	12.51
Net Cash (Debt)	-34.02	-12.87	-2.66	-1.78	3.06	5.17
Net Cash Growth	-	-	-	-	-40.79%	-
Net Cash Per Share	-4.14	-1.57	-0.32	-0.22	0.38	0.63
Filing Date Shares Outstanding	8.22	8.22	8.22	8.22	8.14	8.14
Total Common Shares Outstanding	8.22	8.22	8.22	8.22	8.14	8.14
Working Capital	44.62	46.14	39.01	35.22	37.16	31.96
Book Value Per Share	11.06	11.04	10.10	9.43	9.07	8.27
Tangible Book Value	74.93	74.01	66.05	60.04	65.43	58.2
Tangible Book Value Per Share	9.12	9.00	8.04	7.30	8.04	7.15
Land	-	4.08	3.3	3.3	3.3	3.3
Buildings	-	29.64	25.53	24.86	24.2	21.3
Machinery	-	39.96	32.65	27.14	21.85	21.03
Construction In Progress	-	1.59	0.14	1.72	0.23	2.37

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

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

Update frequency:

Quarterly

Last checked:

Sep 19, 2026

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