RS2 p.l.c. 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	2.77	3.39	2.93	3.49	8.22
Cash & Short-Term Investments	2.77	3.39	2.93	3.49	8.22
Cash Growth	-18.41%	15.71%	-16.07%	-57.48%	20.46%
Accounts Receivable	13.47	5.25	10.45	8.08	9.73
Other Receivables	0.95	1.54	1.03	0.49	0.17
Receivables	14.5	6.81	11.48	8.76	10.84
Inventory	0.33	0.19	0.28	0.25	0.08
Prepaid Expenses	1.79	1.74	1.64	1.31	1.28
Restricted Cash	2.93	2.91	0.74	-	-
Total Current Assets	22.32	15.05	17.07	13.81	20.42
Property, Plant & Equipment	9.34	10.12	10.15	10.57	11.34
Goodwill	1.9	1.98	1.94	1.96	1.92
Other Intangible Assets	23.58	21.79	20.09	16.85	13.82
Long-Term Accounts Receivable	0.2	0.19	0.19	0.16	0.1
Total Assets	57.34	49.12	49.44	43.35	47.61
Accounts Payable	1.08	0.81	0.98	0.47	1.4
Accrued Expenses	4.2	3.63	3.91	3.61	5.19
Short-Term Debt	8.92	5.18	6.43	0	0
Current Portion of Long-Term Debt	-	0.18	0.5	0.51	0.5
Current Portion of Leases	0.5	0.52	0.41	0.47	0.41
Current Income Taxes Payable	1.89	0.77	1.88	3.15	3.35
Current Unearned Revenue	3.12	0.93	0.95	1.64	1.57
Other Current Liabilities	3.89	3.05	1.97	0.36	0.52
Total Current Liabilities	23.6	15.07	17.03	10.22	12.93
Long-Term Debt	-	-	0.19	0.62	1.12
Long-Term Leases	1.49	2.03	1.86	1.94	1.77
Pension & Post-Retirement Benefits	3.38	3.55	3.46	3.38	3.97
Long-Term Deferred Tax Liabilities	5.71	4.77	3.79	3.04	2.39
Total Liabilities	34.17	25.42	26.32	19.2	22.18
Common Stock	13.1	13.1	13.1	13.03	11.58
Additional Paid-In Capital	14.76	14.76	14.76	13.19	-
Retained Earnings	-1.84	-0.93	-0.91	2.6	4.96
Comprehensive Income & Other	-1.4	-1.57	-1.37	-1.55	13.14
Total Common Equity	24.63	25.36	25.58	27.27	29.68
Minority Interest	-2.08	-2.27	-3.08	-3.72	-4.79
Shareholders' Equity	23.16	23.7	23.11	24.15	25.43
Total Liabilities & Equity	57.34	49.12	49.44	43.35	47.61
Total Debt	10.91	7.91	9.39	3.55	3.8
Net Cash (Debt)	-8.14	-4.51	-6.46	-0.05	4.41
Net Cash Per Share	-0.04	-0.02	-0.03	-0.00	0.02
Filing Date Shares Outstanding	218.4	218.4	218.4	217.09	217.09
Total Common Shares Outstanding	218.4	218.4	218.4	217.09	217.09
Working Capital	-1.28	-0.02	0.04	3.59	7.49
Book Value Per Share	0.11	0.12	0.12	0.13	0.14
Tangible Book Value	-0.85	1.59	3.56	8.46	13.94
Tangible Book Value Per Share	-0.00	0.01	0.02	0.04	0.06
Land	8.15	8.15	8	8	7.98
Machinery	5.61	5.62	5.68	5.55	6.08
Leasehold Improvements	1.47	1.47	1.47	1.47	1.47

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