Spir Group ASA Balance Sheet

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

Millions NOK. 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	15.08	43.12	54.48	50.91	118.83	132.38
Cash & Short-Term Investments	15.08	43.12	54.48	50.91	118.83	132.38
Cash Growth	-57.66%	-20.84%	7.01%	-57.16%	-10.23%	-
Accounts Receivable	188.05	111.28	114.76	137.23	62.09	22.33
Other Receivables	-	0.05	6.47	47.95	9.93	0.2
Receivables	188.05	111.33	121.23	185.18	72.02	22.52
Prepaid Expenses	-	23.03	24.57	28.27	12.1	4.34
Other Current Assets	335.3	-0	-	-0	-0	-
Total Current Assets	538.43	177.48	200.28	264.35	202.95	159.24
Property, Plant & Equipment	54.34	84.72	52.43	69.39	41.98	14.49
Long-Term Investments	44.58	44.04	37.41	30.18	13.05	0.06
Goodwill	-	1,184	1,044	1,046	712.39	59.82
Other Intangible Assets	1,819	544.39	504.27	534.29	427.67	109.43
Long-Term Deferred Charges	-	361.35	306.53	266.09	201.79	107.66
Other Long-Term Assets	-	1.43	0.84	0.41	0.41	-0
Total Assets	2,456	2,397	2,146	2,211	1,600	450.7
Accounts Payable	215.82	219.19	60.6	63.05	30.32	9.23
Accrued Expenses	-	-	96.94	81.69	74.39	35.11
Current Portion of Long-Term Debt	88.78	138.78	118.78	128.48	101	15
Current Portion of Leases	14.16	18.07	17.54	25.07	13.28	2.76
Current Income Taxes Payable	21.38	12.42	10.21	1.77	14.65	2.41
Current Unearned Revenue	32.42	29.38	22.07	38.09	39.09	15.74
Other Current Liabilities	118.99	-0	60.15	67.14	27.75	1.63
Total Current Liabilities	491.54	417.83	386.28	405.28	300.48	81.87
Long-Term Debt	526.68	539.32	542.99	629.79	439.67	89.67
Long-Term Leases	34.67	54.65	25.97	23.32	23.96	8.88
Long-Term Deferred Tax Liabilities	116.75	125.64	99.58	115.53	79.25	10.15
Other Long-Term Liabilities	0	-	-	0	0	6.53
Total Liabilities	1,170	1,137	1,055	1,174	843.37	197.11
Common Stock	2.66	2.65	2.6	2.55	1.88	1.48
Additional Paid-In Capital	1,045	1,044	1,014	1,006	683.4	237.17
Retained Earnings	-	-	-	-	-	14.2
Comprehensive Income & Other	142.64	117.86	71.34	25.03	19.52	0.74
Total Common Equity	1,191	1,164	1,088	1,033	704.79	253.59
Minority Interest	95.82	95.35	3.08	3.34	52.08	-
Shareholders' Equity	1,287	1,260	1,091	1,037	756.87	253.59
Total Liabilities & Equity	2,456	2,397	2,146	2,211	1,600	450.7
Total Debt	664.28	750.81	705.28	806.66	577.92	116.31
Net Cash (Debt)	-649.2	-707.69	-650.81	-755.75	-459.09	16.07
Net Cash Per Share	-4.93	-5.37	-5.06	-7.32	-5.24	0.28
Filing Date Shares Outstanding	141.67	132.57	130.05	127.44	94.02	74.02
Total Common Shares Outstanding	141.67	132.57	130.05	127.44	94.02	74.02
Working Capital	46.89	-240.35	-186	-140.93	-97.53	77.37
Book Value Per Share	8.40	8.78	8.36	8.11	7.50	3.43
Tangible Book Value	-628.11	-563.77	-460.41	-546.85	-435.26	84.34
Tangible Book Value Per Share	-4.43	-4.25	-3.54	-4.29	-4.63	1.14
Machinery	6.94	31.77	23.55	33.39	8.52	3.94

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