Liven 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	10.03	8.55	5.91	3.72	3.66	3.58
Cash & Short-Term Investments	10.03	8.55	5.91	3.72	3.66	3.58
Cash Growth	-	44.84%	58.70%	1.65%	2.27%	50.01%
Accounts Receivable	0.61	1.43	1.24	1.27	0.38	0.02
Other Receivables	0.01	0.02	0.02	0.04	0.04	0.03
Receivables	0.63	1.46	1.27	1.33	0.44	0.09
Inventory	80.02	71.01	67.9	62.14	54.25	45.24
Prepaid Expenses	0.6	0.51	0.31	0.15	0.44	0.36
Other Current Assets	0.02	0.02	0.07	0.15	1	0.8
Total Current Assets	91.3	81.55	75.46	67.48	59.79	50.08
Property, Plant & Equipment	0.8	0.9	1.04	0.78	0.27	0.12
Other Intangible Assets	0.46	0.47	0.4	0.3	0.22	0.01
Other Long-Term Assets	6.19	2.09	1.39	-	-	0.05
Total Assets	100.19	86.46	78.3	68.56	60.28	50.26
Accounts Payable	4.18	3.22	3.01	1.53	3.37	2.08
Accrued Expenses	2.09	4.76	1.88	3.05	1.63	1.14
Short-Term Debt	-	-	-	-	1.61	5.7
Current Portion of Long-Term Debt	16.02	11.88	6.41	17.11	4.28	4.58
Current Portion of Leases	0.16	0.16	0.12	-	-	-
Current Income Taxes Payable	0.59	-	0	-	-	-
Current Unearned Revenue	7.73	5.56	6.09	2.74	4.35	5.97
Other Current Liabilities	0.15	0.24	0.24	4.19	0.22	0.14
Total Current Liabilities	30.93	25.8	17.74	28.61	15.46	19.61
Long-Term Debt	41.32	34.85	40.85	21.33	27.54	17.49
Long-Term Leases	0.43	0.48	0.51	0.33	0.14	-
Long-Term Unearned Revenue	-	-	-	0.03	0.04	0.14
Other Long-Term Liabilities	0.77	1.73	0.96	0.14	0.58	0.15
Total Liabilities	73.44	62.87	60.06	50.44	43.75	37.38
Common Stock	1.31	1.2	1.2	1.18	1.15	1.15
Additional Paid-In Capital	14.18	9.59	9.56	9.34	8.23	8.06
Retained Earnings	11.24	12.55	7.17	7.24	6.87	3.49
Treasury Stock	-0	-0	-0.01	-0	-0	-0
Comprehensive Income & Other	0.03	0.26	0.32	0.36	0.27	0.1
Total Common Equity	26.75	23.59	18.24	18.12	16.53	12.81
Minority Interest	-	-	-	-	-	0.07
Shareholders' Equity	26.75	23.59	18.24	18.12	16.53	12.88
Total Liabilities & Equity	100.19	86.46	78.3	68.56	60.28	50.26
Total Debt	57.93	47.37	47.89	38.76	33.57	27.77
Net Cash (Debt)	-47.9	-38.82	-41.98	-35.04	-29.91	-24.19
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3.84	-3.18	-3.46	-2.90	-2.52	-2.11
Filing Date Shares Outstanding	13.02	11.96	11.91	11.82	11.5	11.46
Total Common Shares Outstanding	13.02	11.96	11.91	11.82	11.5	11.46
Working Capital	60.37	55.75	57.72	38.87	44.33	30.47
Book Value Per Share	2.05	1.97	1.53	1.53	1.44	1.12
Tangible Book Value	26.29	23.12	17.84	17.83	16.31	12.8
Tangible Book Value Per Share	2.02	1.93	1.50	1.51	1.42	1.12
Buildings	-	-	-	-	0.05	0.04
Machinery	-	-	-	-	0.32	0.14