Borgestad ASA Balance Sheet

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

Millions NOK. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	121.45	152.58	220.46	152.69	91.06	35.15
Cash & Short-Term Investments	121.45	152.58	220.46	152.69	91.06	35.15
Cash Growth	-30.69%	-30.79%	44.39%	67.68%	159.05%	-26.60%
Accounts Receivable	158.86	158.8	140.43	184.85	206.58	161.83
Other Receivables	-	12.84	3.93	-	10.52	8.58
Receivables	158.86	171.64	144.36	184.85	217.09	170.4
Inventory	139.38	138.06	126.25	118.73	147.28	138.32
Restricted Cash	-	-	-	-	-	13.19
Other Current Assets	13.75	29.95	19.95	20.65	-	0
Total Current Assets	433.44	492.22	511.02	476.92	455.43	357.06
Property, Plant & Equipment	129.16	104.76	90.92	88.86	120.73	118.55
Long-Term Investments	-	-	-	-	1.85	4.25
Goodwill	107.11	110.79	90.08	90.11	87.17	87.92
Other Intangible Assets	10.76	11.31	26.03	28.5	1.17	1.22
Long-Term Deferred Tax Assets	12.14	15.59	8.94	13.73	17.62	30.48
Other Long-Term Assets	688.62	732.19	735.8	708.26	782.58	832.14
Total Assets	1,381	1,467	1,463	1,406	1,467	1,432
Accounts Payable	67.62	55.47	68.49	64.02	83.63	67.81
Accrued Expenses	27.82	87.44	88.22	72.86	57.05	68.56
Short-Term Debt	4.71	11.84	-	24.1	58.54	264.89
Current Portion of Long-Term Debt	53.53	60.05	51.9	60.04	30.53	105.08
Current Portion of Leases	19.82	15.74	16.99	12.64	8.87	8.41
Current Income Taxes Payable	0.75	7.15	11.93	12.15	1.68	1.31
Other Current Liabilities	90.28	32.33	23.1	27.18	104.42	36.68
Total Current Liabilities	264.53	270.01	260.62	272.98	344.72	552.74
Long-Term Debt	323.47	339.42	343.6	335.74	576.84	417.97
Long-Term Leases	54.87	30.48	24.73	27.45	29.01	23.96
Pension & Post-Retirement Benefits	6.51	6.51	5.81	6.37	5.99	5.51
Long-Term Deferred Tax Liabilities	-	-	8.29	7.99	1.5	12.86
Other Long-Term Liabilities	11.44	17.53	10.71	-	0.63	79.3
Total Liabilities	660.82	663.94	653.77	650.54	958.69	1,092
Common Stock	643.03	35.06	35.06	350.62	152.49	12.73
Additional Paid-In Capital	-	613.63	641.68	326.12	335.38	223.53
Retained Earnings	-	-	-	-147.93	-171.69	-62.47
Treasury Stock	-	-	-	-	-0.08	-0.08
Comprehensive Income & Other	-	66.45	52.09	153.76	137.11	107.73
Total Common Equity	643.03	715.14	728.83	682.57	453.21	281.44
Minority Interest	77.39	87.77	80.2	73.27	54.67	57.86
Shareholders' Equity	720.41	802.91	809.03	755.84	507.87	339.3
Total Liabilities & Equity	1,381	1,467	1,463	1,406	1,467	1,432
Total Debt	456.41	457.51	437.22	459.98	703.79	820.3
Net Cash (Debt)	-334.96	-304.94	-216.75	-307.29	-612.73	-785.15
Net Cash Per Share	-9.57	-8.70	-6.18	-36.15	-218.55	-2469.62
Filing Date Shares Outstanding	35.06	35.06	35.06	35.06	3.81	0.32
Total Common Shares Outstanding	35.06	35.06	35.06	35.06	3.81	0.32
Working Capital	168.91	222.21	250.4	203.93	110.71	-195.68
Book Value Per Share	18.34	20.40	20.79	19.47	118.89	884.69
Tangible Book Value	525.16	593.05	612.72	563.97	364.87	192.3
Tangible Book Value Per Share	14.98	16.91	17.48	16.08	95.71	604.48
Land	-	17.83	14.77	18.67	-	-
Buildings	-	-	-	-	79.03	85.51
Machinery	-	299.59	274.08	267.18	244.87	285.64
Construction In Progress	-	3.06	0.19	4.62	25.81	17.07