Idorsia 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	88.54	106.38	145.05	146	101.35
Short-Term Investments	-	17.98	12.76	330.33	936.77
Cash & Short-Term Investments	88.54	124.36	157.82	476.32	1,038
Cash Growth	-28.80%	-21.20%	-66.87%	-54.12%	2.78%
Accounts Receivable	38.72	26.36	20.34	30.19	-
Other Receivables	3.63	11.01	9.6	19.16	17.62
Receivables	42.35	37.37	29.94	49.35	17.62
Inventory	82.05	62.65	59.15	35.84	-
Prepaid Expenses	9.57	28.04	27.26	33.22	20.85
Other Current Assets	1.29	3.07	2.12	1.7	0.87
Total Current Assets	223.81	255.48	276.28	596.44	1,077
Property, Plant & Equipment	190.86	216.92	209.74	245.47	223.44
Long-Term Investments	-	-	-	0.15	0.05
Other Intangible Assets	29.59	23.47	3.53	14.76	6.13
Long-Term Deferred Tax Assets	0.77	0.83	0.54	-	-
Other Long-Term Assets	20.85	9.19	9.91	47.37	175.88
Total Assets	465.88	505.9	500	904.18	1,483
Accounts Payable	17.46	35.18	19.91	25.44	26.86
Accrued Expenses	87.59	134.41	54.98	123.91	111.32
Current Portion of Long-Term Debt	-	200	199.85	-	-
Current Portion of Leases	7.59	8.59	6.28	8.92	10.31
Current Unearned Revenue	0.05	0.72	0	5.21	15.08
Other Current Liabilities	48.18	64.3	20.32	6.9	1.57
Total Current Liabilities	160.86	443.2	301.33	170.36	165.14
Long-Term Debt	1,155	931.78	931	1,130	1,093
Long-Term Leases	104.63	116.29	66.5	88.64	60.56
Long-Term Unearned Revenue	-	-	-	-	3.52
Pension & Post-Retirement Benefits	-	-	-	-	48.52
Long-Term Deferred Tax Liabilities	0.64	-	1.94	6.47	1.01
Other Long-Term Liabilities	182	226.78	167.94	169.87	7.4
Total Liabilities	1,603	1,718	1,469	1,565	1,379
Common Stock	12.54	9.49	9.42	8.88	8.85
Additional Paid-In Capital	2,359	2,182	2,156	2,127	2,100
Retained Earnings	-3,518	-3,407	-3,143	-2,845	-1,982
Treasury Stock	-	-0.05	-0.48	-	-
Comprehensive Income & Other	9.95	2.86	9.74	48.4	-22.8
Total Common Equity	-1,137	-1,212	-968.72	-660.96	104.2
Shareholders' Equity	-1,137	-1,212	-968.72	-660.96	104.2
Total Liabilities & Equity	465.88	505.9	500	904.18	1,483
Total Debt	1,267	1,257	1,204	1,227	1,163
Net Cash (Debt)	-1,179	-1,132	-1,046	-750.88	-125.31
Net Cash Per Share	-5.49	-6.21	-5.87	-4.23	-0.74
Filing Date Shares Outstanding	250.74	188.74	178.48	177.56	176.97
Total Common Shares Outstanding	250.74	188.74	178.48	177.56	176.97
Working Capital	62.95	-187.72	-25.04	426.07	912.32
Book Value Per Share	-4.54	-6.42	-5.43	-3.72	0.59
Tangible Book Value	-1,167	-1,236	-972.25	-675.71	98.07
Tangible Book Value Per Share	-4.65	-6.55	-5.45	-3.81	0.55
Land	6.09	6.09	17.99	17.9	17.9
Buildings	141.82	141.72	134.78	133.85	126.37
Machinery	79.19	79.4	74.26	73.77	63.16
Construction In Progress	0.3	0.29	20.38	18.47	24.35

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