VIA optronics Holding AG Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Jan '20 Jan 1, 2020
Cash & Equivalents	39.03	44.43	58	81.02	9.34
Cash & Short-Term Investments	39.03	44.43	58	81.02	9.34
Cash Growth	-12.16%	-23.41%	-28.41%	767.92%	-10.26%
Accounts Receivable	12.01	27.23	33.25	26.38	25.22
Other Receivables	4.76	2.59	1.92	1.06	0.08
Receivables	16.77	29.87	35.17	27.43	25.3
Inventory	19.39	21.99	35.85	17.26	14.49
Prepaid Expenses	0.48	1.86	2.16	2.22	-
Other Current Assets	7.13	11.26	2.67	0.45	3.26
Total Current Assets	82.8	109.41	133.85	128.38	52.39
Property, Plant & Equipment	15.42	23.04	21.53	16.84	18.58
Long-Term Investments	1.16	1.33	1.15	0.16	0.16
Goodwill	-	1.72	1.72	-	-
Other Intangible Assets	0.46	1.25	2.45	4.08	6.03
Long-Term Deferred Tax Assets	1.33	0.64	0.97	0.4	0.17
Other Long-Term Assets	0	-	-	-	-
Total Assets	101.16	137.38	161.67	149.85	77.32
Accounts Payable	20.17	27.27	33.45	30.61	24.15
Accrued Expenses	2.38	3.06	5	3.15	-
Short-Term Debt	32.91	30.47	36.05	20.37	-
Current Portion of Long-Term Debt	0.26	0.94	0.89	1.06	28.65
Current Portion of Leases	2.02	2.31	2.03	1.59	3.16
Current Income Taxes Payable	0.3	1.41	1.41	1.27	0.26
Current Unearned Revenue	0.74	1.79	1.02	0.19	-
Other Current Liabilities	11.66	8.1	8.28	4.31	11.92
Total Current Liabilities	70.44	75.36	88.12	62.55	68.13
Long-Term Debt	0.69	1.06	0.7	1.64	2.8
Long-Term Leases	6.1	5.59	7.95	7.62	8.82
Long-Term Deferred Tax Liabilities	0.26	0.06	0	-	0.15
Other Long-Term Liabilities	0.77	0.16	0.14	0.14	0.13
Total Liabilities	78.26	82.23	96.91	71.95	80.02
Common Stock	4.53	4.53	4.53	4.53	3
Retained Earnings	-70.1	-38.05	-27.55	-15.03	-10.11
Comprehensive Income & Other	87.98	88.56	87.25	88.13	4.13
Total Common Equity	22.41	55.04	64.24	77.63	-2.98
Minority Interest	0.49	0.12	0.52	0.28	0.28
Shareholders' Equity	22.9	55.16	64.75	77.91	-2.7
Total Liabilities & Equity	101.16	137.38	161.67	149.85	77.32
Total Debt	41.98	40.38	47.62	32.28	43.42
Net Cash (Debt)	-2.95	4.05	10.39	48.74	-34.08
Net Cash Growth	-	-61.01%	-78.69%	-	-
Net Cash Per Share	-0.13	0.18	0.46	2.87	-2.28
Filing Date Shares Outstanding	22.65	22.65	22.65	22.65	15
Total Common Shares Outstanding	22.65	22.65	22.65	22.65	15
Working Capital	12.36	34.05	45.73	65.83	-15.74
Book Value Per Share	0.99	2.43	2.84	3.43	-0.20
Tangible Book Value	21.95	52.07	60.07	73.55	-9.01
Tangible Book Value Per Share	0.97	2.30	2.65	3.25	-0.60
Buildings	16.58	16.6	15.65	12.55	11.93
Machinery	23.53	22.58	19.27	13.44	13.02
Construction In Progress	1.51	1.75	0.39	2.12	0.41

Updated Mar 28, 2023. Source: S&P Global Market Intelligence. Standard template. Financial Sources.