Bell Food Group AG Balance Sheet

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

Millions CHF. 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	126.1	170.8	425.7	315.7	185.3
Short-Term Investments	-	-	-	-	1.9
Cash & Short-Term Investments	126.1	170.8	425.7	315.7	187.2
Cash Growth	-26.17%	-59.88%	34.84%	68.64%	3.71%
Accounts Receivable	362	336.5	327.1	341.4	367.4
Other Receivables	69	65	66.2	65.3	60.8
Receivables	431	401.5	393.3	406.7	428.2
Inventory	534.3	529.1	489.9	508.6	444.2
Prepaid Expenses	35.6	30.3	24.3	19.4	18.6
Other Current Assets	-	-0.1	-	-	-
Total Current Assets	1,127	1,132	1,333	1,250	1,078
Property, Plant & Equipment	1,325	1,297	1,297	1,224	1,220
Long-Term Investments	69.9	69.4	69.4	70.7	66.8
Goodwill	67.7	89.1	111.4	138.5	162.2
Other Intangible Assets	40.6	37.3	40.8	33.8	54.3
Long-Term Deferred Tax Assets	14.3	14.8	14.9	11.6	-
Other Long-Term Assets	539.3	555.1	405.7	347.3	215
Total Assets	3,189	3,196	3,274	3,077	2,798
Accounts Payable	243	252.9	242	260.8	219.9
Accrued Expenses	64.3	66.5	58.3	56.3	52
Short-Term Debt	4.2	4.2	4.1	84.3	4.9
Current Portion of Long-Term Debt	160	302	200	21.7	190.1
Current Income Taxes Payable	19.8	23.2	20.1	18.8	32
Other Current Liabilities	152.8	140.4	137	125.9	125.1
Total Current Liabilities	644.1	789.2	661.5	567.8	624
Long-Term Debt	831.9	721.9	1,024	953.9	672.7
Pension & Post-Retirement Benefits	19.9	20.1	20	19.9	19.3
Long-Term Deferred Tax Liabilities	48.6	46	44.8	46.3	51.8
Other Long-Term Liabilities	29.5	20.8	16	16.9	16.4
Total Liabilities	1,574	1,598	1,766	1,605	1,384
Common Stock	3.1	3.1	3.1	3.1	3.1
Retained Earnings	1,723	1,675	1,633	1,525	1,403
Treasury Stock	-5.7	-2.1	-1	-2	-2.1
Comprehensive Income & Other	-105.8	-78.7	-127.6	-53.8	10.2
Total Common Equity	1,614	1,597	1,507	1,472	1,414
Minority Interest	0.2	0.2	0.2	0.2	0.2
Shareholders' Equity	1,615	1,598	1,507	1,472	1,414
Total Liabilities & Equity	3,189	3,196	3,274	3,077	2,798
Total Debt	996.1	1,028	1,228	1,060	867.7
Net Cash (Debt)	-870	-857.3	-802.3	-744.2	-680.5
Net Cash Per Share	-138.83	-136.59	-127.79	-118.58	-108.50
Filing Date Shares Outstanding	6.26	6.28	6.28	6.28	6.28
Total Common Shares Outstanding	6.26	6.28	6.28	6.28	6.28
Working Capital	482.9	342.4	671.7	682.6	454.2
Book Value Per Share	257.75	254.46	239.91	234.52	225.23
Tangible Book Value	1,506	1,471	1,355	1,300	1,197
Tangible Book Value Per Share	240.45	234.33	215.69	207.07	190.74
Land	1,486	1,412	1,382	1,336	1,340
Machinery	1,672	1,562	1,497	1,430	1,423

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