Hepsor AS Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '24 Sep 30, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	6.83	7.6	3.75	10.89	4.21
Cash & Short-Term Investments	6.83	7.6	3.75	10.89	4.21
Cash Growth	-3.57%	102.56%	-65.52%	158.83%	-
Accounts Receivable	1.7	0.34	0.71	0.08	0.07
Other Receivables	0.05	0.07	0.02	0.04	0
Receivables	2.26	0.73	0.73	2.51	0.85
Inventory	77.14	77.55	70.04	37.38	22.95
Prepaid Expenses	0	-	0	-	-
Other Current Assets	0.17	1.02	0.72	0.38	0.45
Total Current Assets	86.4	86.9	75.25	51.17	28.46
Property, Plant & Equipment	0.14	0.16	0.23	0.23	0.49
Long-Term Investments	4.29	2.01	1.09	0.4	0
Other Intangible Assets	0	0	0.01	-	-
Other Long-Term Assets	0.31	0.2	0.03	0.14	0.11
Total Assets	93.44	91	78.37	55.35	30.43
Accounts Payable	2.06	2.96	1.91	1.51	0.83
Accrued Expenses	2.47	1.75	1.66	0.52	1.1
Current Portion of Long-Term Debt	24.73	40.6	22.57	5.5	4.04
Current Portion of Leases	0.04	0.04	0.05	0.12	0.17
Current Income Taxes Payable	0.03	0.01	0.01	0.01	0.06
Current Unearned Revenue	0.94	2.62	3.05	-	-
Other Current Liabilities	4.17	2.47	0.44	4.67	1.86
Total Current Liabilities	34.42	50.45	29.67	12.33	8.06
Long-Term Debt	32.57	16.31	26.02	22.86	12.12
Long-Term Leases	0.03	0.03	0.07	0.07	0.27
Long-Term Deferred Tax Liabilities	-	-	-	-	0.06
Other Long-Term Liabilities	4.34	2.06	2.29	1.05	0.4
Total Liabilities	71.36	68.84	58.05	36.31	20.91
Common Stock	20.66	20.99	19.87	18.9	9.45
Total Common Equity	20.66	20.99	19.87	18.9	9.45
Minority Interest	1.42	1.17	0.46	0.13	0.07
Shareholders' Equity	22.09	22.16	20.32	19.04	9.52
Total Liabilities & Equity	93.44	91	78.37	55.35	30.43
Total Debt	57.36	56.97	48.69	28.55	16.6
Net Cash (Debt)	-50.53	-49.37	-44.94	-17.66	-12.39
Net Cash Per Share	-13.05	-12.81	-11.66	-5.65	-4.13
Filing Date Shares Outstanding	3.85	3.85	3.85	3.85	3.12
Total Common Shares Outstanding	3.85	3.85	3.85	3.85	3.12
Working Capital	51.98	36.45	45.57	38.84	20.4
Book Value Per Share	5.36	5.45	5.15	4.90	3.03
Tangible Book Value	20.66	20.99	19.86	18.9	9.45
Tangible Book Value Per Share	5.36	5.45	5.15	4.90	3.03
Machinery	-	0.06	0.06	0.02	0.08

Source: S&P Capital IQ. Standard template. Financial Sources.