Implenia 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	533.01	402	478.81	608.78	621.91
Short-Term Investments	125	-	-	0.27	174.98
Cash & Short-Term Investments	658.01	402	478.81	609.04	796.9
Cash Growth	63.69%	-16.04%	-21.38%	-23.57%	10.68%
Accounts Receivable	1,050	1,017	903.73	881.81	947.81
Other Receivables	178.61	190.95	88.71	92.59	109.5
Receivables	1,228	1,208	992.44	974.4	1,057
Inventory	73.68	83.21	77.84	82.81	78.86
Prepaid Expenses	-	-	31.39	23.09	-
Other Current Assets	190.14	193.31	149.62	145.25	149.64
Total Current Assets	2,150	1,886	1,730	1,835	2,083
Property, Plant & Equipment	378.11	448.91	441.7	411.17	368.39
Long-Term Investments	235.03	216.43	222.38	210.19	207.47
Goodwill	318.4	320.1	317.98	229.49	238.64
Other Intangible Assets	117.49	115.45	100.64	11.12	14.7
Long-Term Deferred Tax Assets	70.89	99.24	88.68	51.1	70.08
Other Long-Term Assets	56.92	12.12	4.08	5.77	5.86
Total Assets	3,327	3,098	2,906	2,753	2,988
Accounts Payable	974.96	990.07	744.96	695.68	679.36
Current Portion of Long-Term Debt	118.97	205.16	192.08	23.04	185.65
Current Portion of Leases	53.8	55.45	56.12	49.63	50.87
Current Income Taxes Payable	5.74	13.83	14.14	22.38	15.61
Current Unearned Revenue	417.83	381.49	532.68	581.07	649.54
Other Current Liabilities	171.28	238.58	197.41	228.23	308.06
Total Current Liabilities	1,743	1,885	1,737	1,600	1,889
Long-Term Debt	608.66	310.16	336.62	465.67	543.93
Long-Term Leases	100.65	115.83	126.08	116.15	108.01
Pension & Post-Retirement Benefits	5.69	6.44	8.96	9.9	15.63
Long-Term Deferred Tax Liabilities	87.55	86.98	82.86	54.04	57.33
Other Long-Term Liabilities	28.49	37.8	37.87	24.99	27.94
Total Liabilities	2,574	2,442	2,330	2,271	2,642
Common Stock	18.84	18.84	18.84	18.84	18.84
Retained Earnings	717.54	614.21	517.2	393.98	285.07
Treasury Stock	-0.41	-3.02	-9.38	-1.86	-1.25
Comprehensive Income & Other	12.7	22.29	41.63	65.24	31.29
Total Common Equity	748.68	652.32	568.29	476.2	333.96
Minority Interest	4.61	4.35	7.48	6.47	11.96
Shareholders' Equity	753.29	656.67	575.78	482.67	345.92
Total Liabilities & Equity	3,327	3,098	2,906	2,753	2,988
Total Debt	882.09	686.6	710.9	654.48	888.45
Net Cash (Debt)	-224.07	-284.61	-232.09	-45.44	-91.56
Net Cash Per Share	-12.13	-15.42	-12.47	-2.43	-4.33
Filing Date Shares Outstanding	18.46	18.39	18.21	18.41	18.41
Total Common Shares Outstanding	18.46	18.39	18.21	18.41	18.41
Working Capital	407.49	1.62	-7.3	234.58	193.61
Book Value Per Share	40.55	35.48	31.21	25.87	18.14
Tangible Book Value	312.79	216.76	149.67	235.58	80.61
Tangible Book Value Per Share	16.94	11.79	8.22	12.80	4.38
Buildings	38.88	41.12	37.75	42.54	47.27
Machinery	172.7	250.14	220.03	221.18	259.07
Construction In Progress	20.48	18.68	18.98	14.7	9.44
Order Backlog	8,467	6,788	6,985	7,221	6,881

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