SGS SA Balance Sheet

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

Millions CHF. 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	2,330	1,210	1,569	1,623	1,480
Short-Term Investments	1	-	-	-	-
Cash & Short-Term Investments	2,331	1,210	1,569	1,623	1,480
Cash Growth	92.64%	-22.88%	-3.33%	9.66%	-16.62%
Accounts Receivable	1,249	1,238	1,163	1,198	1,103
Other Receivables	289	323	323	343	301
Receivables	1,538	1,561	1,486	1,541	1,404
Inventory	55	55	57	59	59
Other Current Assets	11	20	17	12	11
Total Current Assets	3,935	2,846	3,129	3,235	2,954
Property, Plant & Equipment	1,335	1,385	1,329	1,484	1,530
Long-Term Investments	6	19	16	20	26
Goodwill	1,894	1,783	1,636	1,755	1,778
Other Intangible Assets	319	304	275	350	382
Long-Term Deferred Tax Assets	194	213	185	153	164
Other Long-Term Assets	196	194	187	121	167
Total Assets	7,883	6,749	6,761	7,122	7,007
Accounts Payable	303	310	335	360	368
Accrued Expenses	329	329	-	-	-
Current Portion of Long-Term Debt	832	612	841	1,009	282
Current Portion of Leases	157	159	143	162	155
Current Income Taxes Payable	167	186	176	165	169
Current Unearned Revenue	262	261	221	228	221
Other Current Liabilities	679	668	863	938	974
Total Current Liabilities	2,729	2,525	2,579	2,862	2,169
Long-Term Debt	3,505	2,700	3,040	2,833	2,889
Long-Term Leases	403	409	384	442	481
Pension & Post-Retirement Benefits	65	64	66	47	84
Long-Term Deferred Tax Liabilities	71	73	73	79	92
Other Long-Term Liabilities	115	101	91	96	90
Total Liabilities	6,888	5,872	6,233	6,359	5,805
Common Stock	8	8	7	7	7
Retained Earnings	2,920	2,565	2,438	2,500	2,520
Treasury Stock	-141	-55	-271	-279	-8
Comprehensive Income & Other	-1,886	-1,721	-1,715	-1,546	-1,402
Total Common Equity	901	797	459	682	1,117
Minority Interest	94	80	69	81	85
Shareholders' Equity	995	877	528	763	1,202
Total Liabilities & Equity	7,883	6,749	6,761	7,122	7,007
Total Debt	4,897	3,880	4,408	4,446	3,807
Net Cash (Debt)	-2,566	-2,670	-2,839	-2,823	-2,327
Net Cash Per Share	-13.30	-14.20	-15.35	-15.10	-12.41
Filing Date Shares Outstanding	193.12	188.89	184.31	184.23	187.29
Total Common Shares Outstanding	193.12	188.89	184.31	184.23	187.29
Working Capital	1,206	321	550	373	785
Book Value Per Share	4.67	4.22	2.49	3.70	5.96
Tangible Book Value	-1,312	-1,290	-1,452	-1,423	-1,043
Tangible Book Value Per Share	-6.79	-6.83	-7.88	-7.72	-5.57
Land	435	425	427	460	463
Machinery	2,209	2,276	2,188	2,340	2,327
Construction In Progress	32	33	47	52	63

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