Raval ACS Balance Sheet

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

Millions EUR. 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	24.34	27.72	32.5	30.78	30.92	45.79
Short-Term Investments	-	-	-	-	8.74	-
Trading Asset Securities	-	5.56	4.15	0.03	0.18	1.51
Cash & Short-Term Investments	24.34	33.28	36.64	30.81	39.84	47.3
Cash Growth	-5.53%	-9.19%	18.94%	-22.66%	-15.78%	-14.25%
Accounts Receivable	38.04	36.93	43.64	37.56	46.83	42.56
Other Receivables	17.06	2.54	2.27	3.84	3.27	2.78
Receivables	55.1	39.47	45.92	41.41	50.1	45.33
Inventory	40.99	41.07	41.4	41.97	50.88	40.91
Prepaid Expenses	-	2.67	1.73	3.61	2.04	2.38
Other Current Assets	-	1.08	0.52	0.52	0.65	0.8
Total Current Assets	120.44	117.57	126.21	118.31	143.51	136.72
Property, Plant & Equipment	69.35	71.82	70.28	77.16	88.57	98.33
Long-Term Investments	5.72	6.23	-	0.02	0.28	0.77
Other Intangible Assets	14.75	0.9	0.89	1.03	1.26	1.55
Long-Term Deferred Tax Assets	2.35	2.26	2.58	2.15	2.48	3.18
Long-Term Deferred Charges	-	14.13	15.91	18.12	19.28	20.24
Other Long-Term Assets	2.28	2.26	2.51	0.88	0.94	0.9
Total Assets	214.89	215.16	218.38	217.66	256.31	261.68

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	23.86	16.46	17.03	20.37	25.27	22.92
Accrued Expenses	-	14.59	13.19	14.86	15.43	14.33
Short-Term Debt	37.97	29.78	39.38	27.15	41.76	42.59
Current Portion of Long-Term Debt	-	6	9.19	15.2	18.85	25.26
Current Portion of Leases	-	3.74	3.23	3.64	4.07	4.33
Current Income Taxes Payable	1	1.14	0.18	0.43	0.69	0.71
Current Unearned Revenue	-	2.8	0.99	1.1	3.73	2.18
Other Current Liabilities	16.35	0.15	0.52	0.64	1.94	0.76
Total Current Liabilities	79.17	74.66	83.7	83.39	111.74	113.07
Long-Term Debt	9.45	12.36	18.37	18.5	19.32	19.94
Long-Term Leases	23.06	23.46	15	16.43	19.5	18.45
Pension & Post-Retirement Benefits	1.43	1.37	1.36	1.33	1.2	1.11
Long-Term Deferred Tax Liabilities	2.54	2.19	1.67	1.64	1.61	2.09
Total Liabilities	115.65	114.05	120.08	121.3	153.37	154.66

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	1.66	1.66	1.66	1.66	1.66	1.66
Additional Paid-In Capital	39.03	38.94	38.85	38.81	38.81	38.81
Retained Earnings	48.65	57.53	56.7	57.66	62.57	65.26
Treasury Stock	-2.5	-2.5	-2.5	-1.07	-	-
Comprehensive Income & Other	12.41	5.49	3.6	-0.7	-0.1	1.29
Shareholders' Equity	99.24	101.11	98.3	96.36	102.94	107.02
Total Liabilities & Equity	214.89	215.16	218.38	217.66	256.31	261.68

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	70.48	75.35	85.16	80.92	103.5	110.55
Net Cash (Debt)	-46.13	-42.07	-48.51	-50.11	-63.66	-63.25
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.56	-0.51	-0.59	-0.59	-0.72	-0.74
Filing Date Shares Outstanding	82.03	82.03	82.03	82.03	85.4	85.4
Total Common Shares Outstanding	82.03	82.03	82.03	83.84	85.4	85.4
Working Capital	41.27	42.91	42.51	34.92	31.77	23.65
Book Value Per Share	1.21	1.23	1.20	1.15	1.21	1.25
Tangible Book Value	84.49	100.21	97.41	95.33	101.68	105.47
Tangible Book Value Per Share	1.03	1.22	1.19	1.14	1.19	1.24
Buildings	-	7.97	8.15	8.01	8.04	7.9
Machinery	-	198.04	199.91	190.86	189.68	187.59
Leasehold Improvements	-	15.85	15.99	15.29	14.43	13.53