C. Mer Industries Balance Sheet

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

Millions ILS. Fiscal year is Jan - Dec.

Assets

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	53.49	67.7	52.53	43.28	44.88	20.22
Cash & Short-Term Investments	53.49	67.7	52.53	43.28	44.88	20.22
Cash Growth	5.98%	28.86%	21.38%	-3.55%	121.99%	-7.94%
Accounts Receivable	258.48	126.04	118.9	115.63	93.9	94.14
Other Receivables	24.59	154.71	174.34	131.19	133.66	114.77
Receivables	283.07	280.75	293.24	246.82	227.56	208.91
Inventory	81.58	91.78	76.75	72.29	70.1	62.14
Prepaid Expenses	-	8.71	8.82	10.83	6.12	9.05
Other Current Assets	-	0.46	0.43	0.86	2.19	0.44
Total Current Assets	418.14	449.4	431.78	374.08	350.84	300.76
Property, Plant & Equipment	52.87	33.67	40.79	45.55	33.03	30.07
Long-Term Investments	14.42	14.4	12.88	15.4	16.02	29.97
Goodwill	-	1.98	1.98	1.98	1.98	1.98
Other Intangible Assets	25.23	-	-	-	-	-
Long-Term Accounts Receivable	0.49	1.16	2.79	4.22	5.5	8.34
Long-Term Deferred Tax Assets	17.55	17.2	15.79	13.8	13.24	11.46
Long-Term Deferred Charges	-	21.69	17.39	18.49	23.47	27.53
Other Long-Term Assets	0.42	0.42	0.37	0.38	0.37	0.4
Total Assets	529.12	539.92	523.77	473.89	444.46	410.5

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
Accounts Payable	83.6	66.85	80.12	54.76	68.9	44.57
Accrued Expenses	-	144	107.97	79.05	67.94	49.75
Short-Term Debt	41.23	113.67	115.32	132.97	178.52	168.18
Current Portion of Long-Term Debt	-	0.77	8.45	5.69	5.61	15.82
Current Portion of Leases	8.77	10.21	11.29	12.14	8.42	8.15
Current Unearned Revenue	4.92	15.6	14.21	10.9	8.99	10.16
Other Current Liabilities	167.98	3.1	7.25	10.16	3.71	2.34
Total Current Liabilities	306.5	354.2	344.61	305.67	342.08	298.97
Long-Term Debt	0.58	0.96	30.51	38.54	0.5	7.08
Long-Term Leases	33.93	13.34	20.01	27.64	17.75	13.16
Long-Term Unearned Revenue	0.1	0.27	1.05	1.78	2.45	2.8
Pension & Post-Retirement Benefits	5.19	5.28	4.84	5.1	4.76	4.86
Long-Term Deferred Tax Liabilities	0.81	1.33	1.57	0.77	0.16	2.8
Total Liabilities	347.1	375.37	402.58	379.49	367.7	329.67

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
Common Stock	20.3	20.12	20.08	19.97	19.97	19.97
Additional Paid-In Capital	190.07	190.01	189.92	189.82	189.82	189.82
Retained Earnings	83.33	63.18	21.82	-13.09	-29.79	-25.17
Treasury Stock	-23.4	-23.4	-23.4	-23.4	-23.4	-23.4
Comprehensive Income & Other	-88.28	-85.37	-87.23	-78.91	-79.84	-80.4
Total Common Equity	182.01	164.55	121.19	94.4	76.76	80.83
Shareholders' Equity	182.01	164.55	121.19	94.4	76.76	80.83
Total Liabilities & Equity	529.12	539.92	523.77	473.89	444.46	410.5

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
Total Debt	84.51	138.94	185.58	216.97	210.8	212.39
Net Cash (Debt)	-31.03	-71.24	-133.05	-173.69	-165.92	-192.17
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.26	-5.22	-9.90	-13.24	-12.75	-14.76
Filing Date Shares Outstanding	13.38	13.1	12.95	13.01	13.01	13.01
Total Common Shares Outstanding	13.38	13.1	12.95	13.01	13.01	13.01
Working Capital	111.65	95.2	87.17	68.41	8.76	1.79
Book Value Per Share	13.61	12.56	9.36	7.48	5.82	5.54
Tangible Book Value	156.78	162.56	119.21	92.41	74.78	78.84
Tangible Book Value Per Share	11.72	12.41	9.21	7.32	5.67	5.40
Land	-	2.57	3	2.97	2.88	2.58
Machinery	-	26.37	24.19	52.32	49.38	57.1
Leasehold Improvements	-	6.96	6.7	6.25	11.67	19.9