Implenia AG Balance Sheet

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

Millions CHF. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 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	272.01	402	478.81	608.78	621.91	719.99
Short-Term Investments	175	-	-	0.27	174.98	-
Cash & Short-Term Investments	447.01	402	478.81	609.04	796.9	719.99
Cash Growth	30.30%	-16.04%	-21.38%	-23.57%	10.68%	-21.08%
Accounts Receivable	1,204	1,017	903.73	881.81	947.81	923.69
Other Receivables	225.01	138.41	88.71	92.59	109.5	83.02
Receivables	1,429	1,155	992.44	974.4	1,057	1,007
Inventory	73.99	83.21	77.84	82.81	78.86	86.83
Prepaid Expenses	-	52.54	31.39	23.09	-	-
Other Current Assets	172.04	193.31	149.62	145.25	149.64	137.3
Total Current Assets	2,122	1,886	1,730	1,835	2,083	1,951
Property, Plant & Equipment	423.28	448.91	441.7	411.17	368.39	428.51
Long-Term Investments	217.07	216.43	222.38	210.19	207.47	211.43
Goodwill	-	320.1	317.98	229.49	238.64	251.82
Other Intangible Assets	436.77	115.45	100.64	11.12	14.7	14.85
Long-Term Deferred Tax Assets	79.98	99.24	88.68	51.1	70.08	79.56
Other Long-Term Assets	5.83	12.12	4.08	5.77	5.86	6.21
Total Assets	3,285	3,098	2,906	2,753	2,988	2,943
Accounts Payable	858.34	990.07	744.96	695.68	679.36	935.42
Current Portion of Long-Term Debt	430.31	205.16	192.08	23.04	185.65	69.92
Current Portion of Leases	-	55.45	56.12	49.63	50.87	56.74
Current Income Taxes Payable	11.57	13.83	14.14	22.38	15.61	11.68
Current Unearned Revenue	476.01	381.49	532.68	581.07	649.54	451.18
Other Current Liabilities	230.24	238.58	197.41	228.23	308.06	390.07
Total Current Liabilities	2,006	1,885	1,737	1,600	1,889	1,915
Long-Term Debt	347.33	310.16	336.62	465.67	543.93	489.55
Long-Term Leases	161.16	115.83	126.08	116.15	108.01	116.63
Pension & Post-Retirement Benefits	5.04	6.44	8.96	9.9	15.63	21.42
Long-Term Deferred Tax Liabilities	67.32	86.98	82.86	54.04	57.33	49.15
Other Long-Term Liabilities	36.51	37.8	37.87	24.99	27.94	48.43
Total Liabilities	2,624	2,442	2,330	2,271	2,642	2,640
Common Stock	18.84	18.84	18.84	18.84	18.84	18.84
Retained Earnings	618.69	614.21	517.2	393.98	285.07	231.34
Treasury Stock	-1.66	-3.02	-9.38	-1.86	-1.25	-0.96
Comprehensive Income & Other	21.48	22.29	41.63	65.24	31.29	29.51
Total Common Equity	657.35	652.32	568.29	476.2	333.96	278.74
Minority Interest	3.65	4.35	7.48	6.47	11.96	24.29
Shareholders' Equity	661	656.67	575.78	482.67	345.92	303.03
Total Liabilities & Equity	3,285	3,098	2,906	2,753	2,988	2,943
Total Debt	938.79	686.6	710.9	654.48	888.45	732.84
Net Cash (Debt)	-491.79	-284.61	-232.09	-45.44	-91.56	-12.85
Net Cash Per Share	-26.67	-15.42	-12.47	-2.43	-4.33	-0.70
Filing Date Shares Outstanding	18.43	18.39	18.21	18.41	18.41	18.44
Total Common Shares Outstanding	18.43	18.39	18.21	18.41	18.41	18.44
Working Capital	115.42	1.62	-7.3	234.58	193.61	35.83
Book Value Per Share	35.67	35.48	31.21	25.87	18.14	15.11
Tangible Book Value	220.57	216.76	149.67	235.58	80.61	12.07
Tangible Book Value Per Share	11.97	11.79	8.22	12.80	4.38	0.65
Buildings	-	41.12	37.75	42.54	47.27	85.76
Machinery	-	250.14	220.03	221.18	259.07	334.44
Construction In Progress	-	18.68	18.98	14.7	9.44	2.34
Order Backlog	-	6,788	6,985	7,221	6,881	6,386

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