WHEN Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 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	0.13	0.06	0.05	0.06	0.05	0.36
Cash & Short-Term Investments	0.13	0.06	0.05	0.06	0.05	0.36
Cash Growth	109.91%	36.08%	-17.59%	22.43%	-87.21%	0.14%
Accounts Receivable	0.04	0.03	0.05	0.02	0.01	0.01
Other Receivables	-	0.03	0.01	0.05	0.06	0.04
Receivables	0.04	0.11	0.11	0.11	0.07	0.05
Inventory	0.01	0.02	0	-	-	-
Prepaid Expenses	-	0.07	-	-	-	-
Other Current Assets	0.19	0.04	0.09	0.11	1.2	-
Total Current Assets	0.36	0.3	0.25	0.28	1.31	0.41
Property, Plant & Equipment	0.07	0.14	0.17	0.21	0.23	0.03
Long-Term Investments	0.91	0.91	-	-	-	-
Other Intangible Assets	9.69	14.69	9.69	9.69	-	-
Other Long-Term Assets	0.07	0.08	0.08	0.05	0.05	0.02
Total Assets	11.1	16.12	10.2	10.23	1.59	0.46
Accounts Payable	0.21	0.11	0.11	0.11	0.08	0.03
Accrued Expenses	-	0.68	0.54	0.47	0.51	0.32
Short-Term Debt	0.33	0.4	-	0.14	0.12	-
Current Portion of Leases	0.03	0.08	0.06	0.06	0.05	-
Current Unearned Revenue	-	-	0.01	0	0.01	0.01
Other Current Liabilities	0.81	-	-	-	-	0.17
Total Current Liabilities	1.38	1.26	0.72	0.79	0.76	0.52
Long-Term Debt	2.75	2.65	2.01	2.01	2.01	1.81
Long-Term Leases	-	0.01	0.05	0.1	0.17	-
Pension & Post-Retirement Benefits	0.29	0.22	0.22	0.18	0.16	0.1
Long-Term Deferred Tax Liabilities	0.87	0.87	0.87	0.87	-	-
Other Long-Term Liabilities	0.89	5.44	-	-	-	-
Total Liabilities	6.2	10.45	3.87	3.95	3.11	2.44
Common Stock	67.21	67.21	67.16	67.12	66.84	62.85
Retained Earnings	-30.12	-27.71	-23.02	-16.04	-6.09	-1.5
Treasury Stock	-8	-8	-8	-8	-	-
Comprehensive Income & Other	-27.71	-29.37	-33.55	-40.62	-62.27	-63.34
Total Common Equity	1.38	2.13	2.59	2.47	-1.52	-1.99
Minority Interest	3.52	3.53	3.73	3.82	-	-
Shareholders' Equity	4.91	5.67	6.33	6.28	-1.52	-1.98
Total Liabilities & Equity	11.1	16.12	10.2	10.23	1.59	0.46
Total Debt	3.12	3.13	2.12	2.31	2.35	1.81
Net Cash (Debt)	-2.99	-3.07	-2.07	-2.25	-2.31	-1.45
Net Cash Per Share	-0.00	-0.00	-	-	-0.00	-0.00
Filing Date Shares Outstanding	530,834	530,834	500,796	517,943	488,999	89,789
Total Common Shares Outstanding	530,834	530,834	500,796	516,303	488,999	89,789
Working Capital	-1.02	-0.97	-0.47	-0.51	0.55	-0.12
Book Value Per Share	0.00	0.00	0.00	0.00	-0.00	-0.00
Tangible Book Value	-8.31	-12.56	-7.1	-7.23	-1.52	-1.99
Tangible Book Value Per Share	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00
Machinery	-	0.15	0.14	0.11	0.09	0.08

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.