VIE:BESI Income Statement

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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
Revenue	591.33	607.47	578.86	722.87	749.3
Revenue Growth (YoY)	-2.66%	4.94%	-19.92%	-3.53%	72.80%
Cost of Revenue	217.06	211.53	203.07	279.8	295.08
Gross Profit	374.27	395.94	375.79	443.07	454.22
Selling, General & Admin	120.24	126.05	105.96	95.01	92.86
Research & Development	80.98	74.31	56.44	53.95	36.38
Operating Expenses	201.22	200.35	162.4	148.96	129.24
Operating Income	173.06	195.59	213.39	294.12	324.98
Interest Expense	-25.1	-16.67	-11.66	-12.2	-10.96
Interest & Investment Income	14	17.31	12.26	1.63	0.24
Currency Exchange Gain (Loss)	0.6	-0.86	0.77	-0.5	-0.15
Other Non Operating Income (Expenses)	-8.61	-6.86	-7.07	-7.56	-2.87
EBT Excluding Unusual Items	153.95	188.52	207.69	275.49	311.24
Other Unusual Items	-	-	-	-	-7.4
Pretax Income	153.95	188.52	207.69	275.49	303.84
Income Tax Expense	22.31	6.53	30.61	34.84	21.42
Earnings From Continuing Operations	131.64	181.99	177.08	240.65	282.42
Net Income	131.64	181.99	177.08	240.65	282.42
Net Income to Common	131.64	181.99	177.08	240.65	282.42
Net Income Growth	-27.67%	2.77%	-26.41%	-14.79%	113.51%
Shares Outstanding (Basic)	79	79	78	79	76
Shares Outstanding (Diluted)	80	82	83	86	85
Shares Change (YoY)	-2.62%	-1.10%	-3.19%	0.20%	1.89%
EPS (Basic)	1.66	2.31	2.28	3.03	3.70
EPS (Diluted)	1.66	2.30	2.23	2.90	3.39
EPS Growth	-27.73%	2.81%	-23.04%	-14.34%	102.95%
Free Cash Flow	162.35	189.14	201.99	265.33	272.9
Free Cash Flow Per Share	2.04	2.31	2.44	3.10	3.20
Dividend Per Share	1.580	2.180	2.150	2.850	3.330
Dividend Growth	-27.52%	1.40%	-24.56%	-14.41%	95.88%
Gross Margin	63.29%	65.18%	64.92%	61.29%	60.62%
Operating Margin	29.27%	32.20%	36.86%	40.69%	43.37%
Profit Margin	22.26%	29.96%	30.59%	33.29%	37.69%
Free Cash Flow Margin	27.45%	31.14%	34.89%	36.70%	36.42%
EBITDA	187.48	204.97	221.1	300.81	331.04
EBITDA Margin	31.70%	33.74%	38.20%	41.61%	44.18%
D&A For EBITDA	14.42	9.38	7.71	6.69	6.05
EBIT	173.06	195.59	213.39	294.12	324.98
EBIT Margin	29.27%	32.20%	36.86%	40.69%	43.37%
Effective Tax Rate	14.49%	3.46%	14.74%	12.65%	7.05%

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