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	Mar '26 Mar 31, 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	8.05	8.55	5.91	3.72	3.66	3.58
Cash & Short-Term Investments	8.05	8.55	5.91	3.72	3.66	3.58
Cash Growth	36.39%	44.84%	58.70%	1.65%	2.27%	50.01%
Accounts Receivable	0.96	1.43	1.24	1.27	0.38	0.02
Other Receivables	0.02	0.02	0.02	0.04	0.04	0.03
Receivables	0.99	1.46	1.27	1.33	0.44	0.09
Inventory	72.38	71.01	67.9	62.14	54.25	45.24
Prepaid Expenses	0.84	0.51	0.31	0.15	0.44	0.36
Other Current Assets	0.07	0.02	0.07	0.15	1	0.8
Total Current Assets	82.33	81.55	75.46	67.48	59.79	50.08
Property, Plant & Equipment	0.87	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	6.58	2.09	1.39	-	-	0.05
Total Assets	91.68	86.46	78.3	68.56	60.28	50.26
Accounts Payable	4.98	3.22	3.01	1.53	3.37	2.08
Accrued Expenses	1.92	4.76	1.88	3.05	1.63	1.14
Short-Term Debt	-	-	-	-	1.61	5.7
Current Portion of Long-Term Debt	15.37	11.88	6.41	17.11	4.28	4.58
Current Portion of Leases	0.16	0.16	0.12	-	-	-
Current Income Taxes Payable	0.63	-	0	-	-	-
Current Unearned Revenue	5.67	5.56	6.09	2.74	4.35	5.97
Other Current Liabilities	0.16	0.24	0.24	4.19	0.22	0.14
Total Current Liabilities	28.88	25.8	17.74	28.61	15.46	19.61
Long-Term Debt	36.43	34.85	40.85	21.33	27.54	17.49
Long-Term Leases	0.47	0.48	0.51	0.33	0.14	-
Long-Term Unearned Revenue	-	-	-	0.03	0.04	0.14
Other Long-Term Liabilities	1.87	1.73	0.96	0.14	0.58	0.15
Total Liabilities	67.66	62.87	60.06	50.44	43.75	37.38
Common Stock	1.2	1.2	1.2	1.18	1.15	1.15
Additional Paid-In Capital	9.59	9.59	9.56	9.34	8.23	8.06
Retained Earnings	12.98	12.55	7.17	7.24	6.87	3.49
Treasury Stock	-0	-0	-0.01	-0	-0	-0
Comprehensive Income & Other	0.26	0.26	0.32	0.36	0.27	0.1
Total Common Equity	24.03	23.59	18.24	18.12	16.53	12.81
Minority Interest	-	-	-	-	-	0.07
Shareholders' Equity	24.03	23.59	18.24	18.12	16.53	12.88
Total Liabilities & Equity	91.68	86.46	78.3	68.56	60.28	50.26
Total Debt	52.43	47.37	47.89	38.76	33.57	27.77
Net Cash (Debt)	-44.37	-38.82	-41.98	-35.04	-29.91	-24.19
Net Cash Per Share	-3.62	-3.18	-3.46	-2.90	-2.52	-2.11
Filing Date Shares Outstanding	12	11.96	11.91	11.82	11.5	11.46
Total Common Shares Outstanding	12	11.96	11.91	11.82	11.5	11.46
Working Capital	53.45	55.75	57.72	38.87	44.33	30.47
Book Value Per Share	2.00	1.97	1.53	1.53	1.44	1.12
Tangible Book Value	23.57	23.12	17.84	17.83	16.31	12.8
Tangible Book Value Per Share	1.96	1.93	1.50	1.51	1.42	1.12
Buildings	-	-	-	-	0.05	0.04
Machinery	-	-	-	-	0.32	0.14