Berner Industrier AB Balance Sheet

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

Millions SEK. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	51.1	63.32	75.41	70.35	56.87	79.82
Cash & Short-Term Investments	51.1	63.32	75.41	70.35	56.87	79.82
Cash Growth	-38.06%	-16.03%	7.20%	23.71%	-28.76%	61.58%
Accounts Receivable	140.3	125.52	124.17	141.75	155.74	99.26
Other Receivables	11.7	11.46	4.42	8.13	3.18	7.29
Receivables	152	136.98	128.6	149.88	158.92	106.55
Inventory	102.1	91.95	73.39	93.62	80.93	86.46
Prepaid Expenses	12	5.17	4.06	3.35	5.25	0.53
Other Current Assets	0.4	1.52	0.7	1.77	0.26	-
Total Current Assets	317.6	298.95	282.17	318.97	302.23	273.36
Property, Plant & Equipment	116.3	112.58	108.77	106.48	92.81	105.69
Goodwill	295.6	240.34	196.01	196.28	198.42	197.52
Other Intangible Assets	44.7	44.57	45.94	47.12	42.94	35.47
Long-Term Deferred Tax Assets	5.1	0.45	0.7	1.28	0.37	0.79
Other Long-Term Assets	1	1.08	0.98	0.97	0.94	0.29
Total Assets	780.3	697.96	634.56	671.1	637.7	613.13
Accounts Payable	77.5	49.88	52.75	63.27	77.35	50.57
Accrued Expenses	45.6	79.99	70.82	74.82	79.25	78.95
Current Portion of Long-Term Debt	20	20	100	150	175	175
Current Portion of Leases	30	28.01	27.4	22.59	21.07	21.37
Current Income Taxes Payable	9.8	13.79	10.09	10.11	3.62	0.3
Current Unearned Revenue	28.1	26.04	29.16	22.64	5.14	-
Other Current Liabilities	39.3	9.68	11.89	16.02	16.8	29.22
Total Current Liabilities	250.3	227.4	302.1	359.45	378.23	355.39
Long-Term Debt	104.9	65	-	-	-	-
Long-Term Leases	50.8	50.42	68.77	68.59	49.01	61.14
Long-Term Deferred Tax Liabilities	19.2	17.58	10.81	9.26	8.09	8.47
Other Long-Term Liabilities	24	23.74	2.29	2.16	1.31	1.31
Total Liabilities	449.2	384.12	383.97	439.46	436.63	426.3
Common Stock	0.6	0.64	0.63	0.63	0.63	0.63
Additional Paid-In Capital	41.9	41.88	41.88	41.88	41.81	41.23
Retained Earnings	288.6	272.46	205.86	185.88	151.75	141.48
Comprehensive Income & Other	-	-1.13	2.23	3.26	6.88	3.5
Shareholders' Equity	331.1	313.84	250.59	231.64	201.07	186.83
Total Liabilities & Equity	780.3	697.96	634.56	671.1	637.7	613.13
Total Debt	205.7	163.43	196.17	241.18	245.07	257.5
Net Cash (Debt)	-154.6	-100.1	-120.76	-170.84	-188.21	-177.68
Net Cash Per Share	-8.07	-5.25	-6.44	-9.11	-10.03	-9.47
Filing Date Shares Outstanding	19.07	19.07	18.76	18.76	18.76	18.76
Total Common Shares Outstanding	19.07	19.07	18.76	18.76	18.76	18.76
Working Capital	67.3	71.55	-19.93	-40.48	-76	-82.04
Book Value Per Share	17.36	16.46	13.36	12.35	10.72	9.96
Tangible Book Value	-9.2	28.94	8.64	-11.75	-40.29	-46.17
Tangible Book Value Per Share	-0.48	1.52	0.46	-0.63	-2.15	-2.46
Buildings	-	23.35	-	-	-	-
Machinery	-	69.92	42.18	43.56	46.55	41.73

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