Spir Group ASA Balance Sheet

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

Millions NOK. 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	108.07	43.12	54.48	50.91	118.83
Cash & Short-Term Investments	108.07	43.12	54.48	50.91	118.83
Cash Growth	150.63%	-20.84%	7.01%	-57.16%	-10.23%
Accounts Receivable	178.4	111.28	114.76	137.23	62.09
Other Receivables	-	0.05	6.47	47.95	9.93
Receivables	178.4	111.33	121.23	185.18	72.02
Prepaid Expenses	-	23.03	24.57	28.27	12.1
Other Current Assets	-	-0	-	-0	-0
Total Current Assets	286.47	177.48	200.28	264.35	202.95
Property, Plant & Equipment	50.31	84.72	52.43	69.39	41.98
Long-Term Investments	137.22	44.04	37.41	30.18	13.05
Goodwill	1,231	1,184	1,044	1,046	712.39
Other Intangible Assets	463.62	544.39	504.27	534.29	427.67
Long-Term Deferred Charges	203.67	361.35	306.53	266.09	201.79
Other Long-Term Assets	-	1.43	0.84	0.41	0.41
Total Assets	2,372	2,397	2,146	2,211	1,600
Accounts Payable	175.96	219.19	60.6	63.05	30.32
Accrued Expenses	-	-	96.94	81.69	74.39
Current Portion of Long-Term Debt	9.22	138.78	118.78	128.48	101
Current Portion of Leases	12.72	18.07	17.54	25.07	13.28
Current Income Taxes Payable	19.34	12.42	10.21	1.77	14.65
Current Unearned Revenue	24.65	29.38	22.07	38.09	39.09
Other Current Liabilities	-0	-0	60.15	67.14	27.75
Total Current Liabilities	241.89	417.83	386.28	405.28	300.48
Long-Term Debt	151.6	539.32	542.99	629.79	439.67
Long-Term Leases	29.77	54.65	25.97	23.32	23.96
Long-Term Deferred Tax Liabilities	118.41	125.64	99.58	115.53	79.25
Other Long-Term Liabilities	52	-	-	0	0
Total Liabilities	593.67	1,137	1,055	1,174	843.37
Common Stock	2.66	2.65	2.6	2.55	1.88
Additional Paid-In Capital	1,046	1,044	1,014	1,006	683.4
Comprehensive Income & Other	637.83	117.86	71.34	25.03	19.52
Total Common Equity	1,687	1,164	1,088	1,033	704.79
Minority Interest	91.37	95.35	3.08	3.34	52.08
Shareholders' Equity	1,778	1,260	1,091	1,037	756.87
Total Liabilities & Equity	2,372	2,397	2,146	2,211	1,600
Total Debt	203.32	750.81	705.28	806.66	577.92
Net Cash (Debt)	-95.25	-707.69	-650.81	-755.75	-459.09
Net Cash Per Share	-0.71	-5.37	-5.06	-7.32	-5.24
Filing Date Shares Outstanding	132.95	132.57	130.05	127.44	94.02
Total Common Shares Outstanding	132.95	132.57	130.05	127.44	94.02
Working Capital	44.58	-240.35	-186	-140.93	-97.53
Book Value Per Share	12.69	8.78	8.36	8.11	7.50
Tangible Book Value	-7.37	-563.77	-460.41	-546.85	-435.26
Tangible Book Value Per Share	-0.06	-4.25	-3.54	-4.29	-4.63
Machinery	-	31.77	23.55	33.39	8.52

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