Berner Industrier AB Balance Sheet

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

Millions SEK. 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	63.3	75.41	70.35	56.87	79.82
Cash & Short-Term Investments	63.3	75.41	70.35	56.87	79.82
Cash Growth	-16.06%	7.20%	23.71%	-28.76%	61.58%
Accounts Receivable	125.7	124.17	141.75	155.74	99.26
Other Receivables	8.5	4.42	8.13	3.18	7.29
Receivables	134.2	128.6	149.88	158.92	106.55
Inventory	91.9	73.39	93.62	80.93	86.46
Prepaid Expenses	8.6	4.06	3.35	5.25	0.53
Other Current Assets	1.1	0.7	1.77	0.26	-
Total Current Assets	299.1	282.17	318.97	302.23	273.36
Property, Plant & Equipment	112.6	108.77	106.48	92.81	105.69
Goodwill	240.3	196.01	196.28	198.42	197.52
Other Intangible Assets	44.5	45.94	47.12	42.94	35.47
Long-Term Deferred Tax Assets	0.4	0.7	1.28	0.37	0.79
Other Long-Term Assets	1.1	0.98	0.97	0.94	0.29
Total Assets	698	634.56	671.1	637.7	613.13
Accounts Payable	49.9	52.75	63.27	77.35	50.57
Accrued Expenses	53.2	70.82	74.82	79.25	78.95
Current Portion of Long-Term Debt	20	100	150	175	175
Current Portion of Leases	28	27.4	22.59	21.07	21.37
Current Income Taxes Payable	13.8	10.09	10.11	3.62	0.3
Current Unearned Revenue	26	29.16	22.64	5.14	-
Other Current Liabilities	36.6	11.89	16.02	16.8	29.22
Total Current Liabilities	227.5	302.1	359.45	378.23	355.39
Long-Term Debt	65	-	-	-	-
Long-Term Leases	50.4	68.77	68.59	49.01	61.14
Long-Term Deferred Tax Liabilities	17.6	10.81	9.26	8.09	8.47
Other Long-Term Liabilities	23.6	2.29	2.16	1.31	1.31
Total Liabilities	384.1	383.97	439.46	436.63	426.3
Common Stock	0.6	0.63	0.63	0.63	0.63
Additional Paid-In Capital	41.9	41.88	41.88	41.81	41.23
Retained Earnings	270.4	205.86	185.88	151.75	141.48
Comprehensive Income & Other	1	2.23	3.26	6.88	3.5
Shareholders' Equity	313.9	250.59	231.64	201.07	186.83
Total Liabilities & Equity	698	634.56	671.1	637.7	613.13
Total Debt	163.4	196.17	241.18	245.07	257.5
Net Cash (Debt)	-100.1	-120.76	-170.84	-188.21	-177.68
Net Cash Per Share	-5.25	-6.44	-9.11	-10.03	-9.47
Filing Date Shares Outstanding	19.07	18.76	18.76	18.76	18.76
Total Common Shares Outstanding	19.07	18.76	18.76	18.76	18.76
Working Capital	71.6	-19.93	-40.48	-76	-82.04
Book Value Per Share	16.46	13.36	12.35	10.72	9.96
Tangible Book Value	29.1	8.64	-11.75	-40.29	-46.17
Tangible Book Value Per Share	1.53	0.46	-0.63	-2.15	-2.46
Machinery	-	42.18	43.56	46.55	41.73

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.