Eshbal Functional Food Inc. (TSXV:ESBL)

Eshbal Functional Food Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022
Cash & Equivalents	0.79	0.04	0.14	0.01
Cash & Short-Term Investments	0.79	0.04	0.14	0.01
Cash Growth	500.00%	-71.53%	1041.67%	-
Accounts Receivable	4.39	3.9	4.06	3.92
Other Receivables	0.4	0.44	0.18	0.21
Receivables	4.78	4.34	4.24	4.13
Inventory	2.14	2.02	1.45	1.55
Prepaid Expenses	-	0.01	0.02	0.02
Total Current Assets	7.71	6.41	5.85	5.71
Property, Plant & Equipment	3.99	3.91	4.36	5.04
Goodwill	0	0	0	0
Other Intangible Assets	0.26	0.26	0.3	0.36
Other Long-Term Assets	0.03	0.03	0.03	0.03
Total Assets	12	10.61	10.54	11.13
Accounts Payable	2.74	2.43	1.99	1.85
Accrued Expenses	-	0.34	0.38	0.46
Short-Term Debt	2.33	2.1	2.16	2.42
Current Portion of Long-Term Debt	-	0.25	0.3	0.2
Current Portion of Leases	0.31	0.28	0.26	0.23
Current Unearned Revenue	-	0.01	0.03	0.11
Other Current Liabilities	0.47	-	-	0.18
Total Current Liabilities	5.86	5.41	5.11	5.45
Long-Term Debt	0.21	0.18	0.53	0.61
Long-Term Leases	2.07	2.03	2.25	2.51
Pension & Post-Retirement Benefits	0.09	0.07	0.07	0.07
Other Long-Term Liabilities	0.87	0.35	0.16	0.1
Total Liabilities	9.09	8.04	8.12	8.74
Additional Paid-In Capital	7.86	0.24	0.24	-
Retained Earnings	-5.48	-2.91	-3.03	-2.95
Comprehensive Income & Other	0.52	5.24	5.21	5.35
Shareholders' Equity	2.91	2.57	2.43	2.4
Total Liabilities & Equity	12	10.61	10.54	11.13
Total Debt	4.92	4.84	5.49	5.96
Net Cash (Debt)	-4.13	-4.8	-5.35	-5.95
Working Capital	1.86	1	0.73	0.26
Tangible Book Value	2.65	2.3	2.12	2.04
Machinery	-	4.37	4.27	4.43
Leasehold Improvements	-	1.58	1.57	1.6

Source: S&P Global Market Intelligence. Standard template. Financial Sources.