Hepsor AS Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	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	2.52	3.82	6.25	7.6	3.75	10.89
Cash & Short-Term Investments	2.52	3.82	6.25	7.6	3.75	10.89
Cash Growth	-16.17%	-38.85%	-17.82%	102.56%	-65.53%	158.83%
Accounts Receivable	0.48	0.99	0.45	0.34	0.71	0.08
Other Receivables	0.48	0.44	0.05	0.07	0.02	0.04
Receivables	0.96	1.43	0.7	0.73	0.73	2.51
Inventory	71.21	59	64.25	77.55	70.04	37.38
Prepaid Expenses	-	-	-	-	0	-
Other Current Assets	0.42	0.32	0.15	1.02	0.72	0.38
Total Current Assets	75.11	64.57	71.35	86.9	75.25	51.17
Property, Plant & Equipment	0.22	0.26	0.29	0.16	0.23	0.23
Long-Term Investments	8.88	7.86	6.42	2.01	1.09	0.4
Other Intangible Assets	-	-	0	0	0.01	-
Other Long-Term Assets	12.99	12.63	8.32	0.2	0.03	0.14
Total Assets	103.73	91.84	88.81	91	78.37	55.35
Accounts Payable	3.78	1.59	1.14	2.96	1.91	1.51
Accrued Expenses	1.44	2.11	1.93	1.75	1.66	0.52
Current Portion of Long-Term Debt	3.32	5.69	23.34	40.6	22.57	5.5
Current Portion of Leases	0.03	0.05	0.05	0.04	0.05	0.12
Current Income Taxes Payable	0.23	0.07	0.04	-	0.01	0.01
Current Unearned Revenue	3.52	1.54	0.72	2.62	3.05	-
Other Current Liabilities	3.1	3.06	3.44	2.47	0.44	4.67
Total Current Liabilities	15.41	14.11	30.65	50.45	29.67	12.33
Long-Term Debt	55.38	42.06	31.35	16.31	26.02	22.86
Long-Term Leases	0.11	0.11	0.16	0.03	0.07	0.07
Other Long-Term Liabilities	7.04	8.47	4.64	2.06	2.29	1.05
Total Liabilities	79.78	64.76	66.8	68.84	58.05	36.31
Common Stock	17.9	20.86	20.91	20.99	19.87	18.9
Total Common Equity	17.9	20.86	20.91	20.99	19.87	18.9
Minority Interest	6.05	6.22	1.1	1.17	0.46	0.13
Shareholders' Equity	23.95	27.08	22.01	22.16	20.32	19.04
Total Liabilities & Equity	103.73	91.84	88.81	91	78.37	55.35
Total Debt	58.84	47.91	54.9	56.97	48.69	28.55
Net Cash (Debt)	-56.32	-44.09	-48.65	-49.37	-44.94	-17.66
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-14.53	-11.36	-12.62	-12.81	-11.66	-5.65
Filing Date Shares Outstanding	3.91	3.91	3.85	3.85	3.85	3.85
Total Common Shares Outstanding	3.91	3.91	3.85	3.85	3.85	3.85
Working Capital	59.71	50.45	40.7	36.45	45.57	38.84
Book Value Per Share	4.57	5.33	5.43	5.45	5.15	4.90
Tangible Book Value	17.9	20.86	20.91	20.99	19.86	18.9
Tangible Book Value Per Share	4.57	5.33	5.42	5.45	5.15	4.90
Machinery	-	0.06	0.06	0.06	0.06	0.02