Elma Electronic 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	16.2	22.21	8.95	8.94	6.5
Cash & Short-Term Investments	16.2	22.21	8.95	8.94	6.5
Cash Growth	-27.04%	148.23%	0.08%	37.61%	-38.83%
Accounts Receivable	26.19	23.77	24.31	22.72	23.71
Other Receivables	5.4	0.78	0.43	0.55	0.49
Receivables	31.59	24.55	24.74	23.26	24.19
Inventory	35.38	43.77	48.91	42.53	37.13
Prepaid Expenses	1.26	1.13	0.65	0.67	0.48
Other Current Assets	1.14	0.78	0.6	0.99	1.2
Total Current Assets	85.57	92.44	83.84	76.38	69.49
Property, Plant & Equipment	40.02	23.62	19.72	20.94	22.14
Other Intangible Assets	1.65	2.09	2.19	2.91	3.07
Long-Term Deferred Tax Assets	4.84	5.54	4.95	3.8	2.71
Other Long-Term Assets	0.17	0.17	0.17	0.17	0.18
Total Assets	132.25	123.86	110.87	104.2	97.58
Accounts Payable	14.54	10.22	12.1	10.5	10.1
Accrued Expenses	10.42	12.37	10.53	7.97	8.76
Short-Term Debt	3.45	4.8	4.45	1	2.29
Current Income Taxes Payable	0.13	0.14	0.06	0.88	0.98
Other Current Liabilities	5.5	9.71	9.27	9.47	4.9
Total Current Liabilities	35.31	38.48	36.42	29.81	27.03
Long-Term Debt	32.65	18.5	18.5	18.5	18.5
Long-Term Deferred Tax Liabilities	0.65	0.9	1.07	0.97	0.42
Other Long-Term Liabilities	0.57	0.59	0.97	1.05	1.06
Total Liabilities	69.18	58.47	56.96	50.33	47
Common Stock	2.51	2.51	2.51	2.51	2.51
Additional Paid-In Capital	7.31	7.31	7.31	7.31	7.31
Retained Earnings	73.39	69.7	61.66	57.1	53.4
Comprehensive Income & Other	-20.14	-14.13	-17.57	-13.05	-12.65
Shareholders' Equity	63.07	65.4	53.91	53.87	50.58
Total Liabilities & Equity	132.25	123.86	110.87	104.2	97.58
Total Debt	36.1	23.3	22.95	19.5	20.79
Net Cash (Debt)	-19.89	-1.09	-14	-10.56	-14.29
Net Cash Per Share	-87.06	-4.77	-61.29	-46.23	-62.54
Filing Date Shares Outstanding	0.23	0.23	0.23	0.23	0.23
Total Common Shares Outstanding	0.23	0.23	0.23	0.23	0.23
Working Capital	50.27	53.96	47.42	46.57	42.46
Book Value Per Share	276.02	286.22	235.96	235.78	221.35
Tangible Book Value	61.42	63.31	51.72	50.96	47.51
Tangible Book Value Per Share	268.78	277.08	226.36	223.04	207.94
Buildings	26.47	21.42	20.15	21.23	20.89
Machinery	35.89	36.34	33.85	36.52	30.69
Construction In Progress	13.96	4.09	1.11	0.25	0.15

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