VIE: GAGS Balance Sheet

Financials in millions EUR. Fiscal year is April - March.

Millions EUR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	2018 - 2014
Period Ending	Sep '23 Sep 30, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021	Mar '20 Mar 31, 2020	Mar '19 Mar 31, 2019	2018 - 2014
Cash & Equivalents	2.03	0.2	11.33	5.07	0	0	Upgrade
Cash & Short-Term Investments	2.03	0.2	11.33	5.07	0	0	Upgrade
Cash Growth	334.62%	-98.25%	123.52%	506800.00%	-50.00%	-71.43%	Upgrade
Accounts Receivable	1.31	0.23	0.14	0.05	0.24	0.25	Upgrade
Other Receivables	0.02	1.19	0.98	4.45	3.71	1.57	Upgrade
Receivables	1.33	1.42	1.12	4.5	3.95	1.82	Upgrade
Inventory	0.1	0.01	-	-	-	-	Upgrade
Other Current Assets	-	-	-	-	7.5	7.5	Upgrade
Total Current Assets	3.46	1.63	12.45	9.57	11.45	9.32	Upgrade
Property, Plant & Equipment	0.12	0.14	0.09	0.09	0.08	-	Upgrade
Long-Term Investments	16.03	17.18	17.01	16.21	15.24	16.1	Upgrade
Other Intangible Assets	4.03	4.03	4.03	4.03	4.03	4.03	Upgrade
Other Long-Term Assets	0	0	0	3.25	0	0	Upgrade
Total Assets	23.64	22.99	33.59	33.15	30.81	29.45	Upgrade
Accounts Payable	0.04	0.02	0.02	0.03	0.03	0.05	Upgrade
Accrued Expenses	-	0.11	0.12	0.12	0.14	0.09	Upgrade
Current Portion of Leases	-	0.02	0.02	0.02	0.03	-	Upgrade
Current Income Taxes Payable	0.01	0	0.02	0.52	-	0.04	Upgrade
Other Current Liabilities	0.29	0.11	0.11	0.1	0.07	0.06	Upgrade
Total Current Liabilities	0.34	0.26	0.28	0.78	0.28	0.24	Upgrade
Long-Term Leases	-	-	0.02	0.04	0.05	-	Upgrade
Long-Term Deferred Tax Liabilities	0.39	0.39	0.5	0.59	0.41	0.33	Upgrade
Total Liabilities	0.82	0.74	0.9	1.52	0.86	0.65	Upgrade
Common Stock	4.21	4.21	4.21	4.21	4.5	4.5	Upgrade
Retained Earnings	2.66	2.09	12.54	11.5	8.36	7.19	Upgrade
Comprehensive Income & Other	15.95	15.95	15.94	15.93	17.09	17.1	Upgrade
Shareholders' Equity	22.82	22.25	32.69	31.64	29.95	28.8	Upgrade
Total Liabilities & Equity	23.64	22.99	33.59	33.15	30.81	29.45	Upgrade
Total Debt	-	0.02	0.03	0.06	0.09	-	Upgrade
Net Cash (Debt)	2.03	0.18	11.3	5.01	-0.08	0	Upgrade
Net Cash Growth	342.17%	-98.40%	125.29%	-	-	-	Upgrade
Net Cash Per Share	0.98	0.09	5.37	2.25	-0.04	0.00	Upgrade
Filing Date Shares Outstanding	2.1	2.1	2.1	2.1	2.25	2.25	Upgrade
Total Common Shares Outstanding	2.1	2.1	2.1	2.1	2.25	2.25	Upgrade
Working Capital	3.13	1.37	12.17	8.79	11.17	9.08	Upgrade
Book Value Per Share	10.85	10.57	15.53	15.03	13.31	12.80	Upgrade
Tangible Book Value	18.79	18.21	28.66	27.61	25.91	24.76	Upgrade
Tangible Book Value Per Share	8.93	8.66	13.62	13.12	11.52	11.01	Upgrade
Land	-	0.08	0.08	0.08	0.08	-	Upgrade
Machinery	-	0.2	0.11	0.07	0.03	0	Upgrade

Source: S&P Capital IQ. Standard template. Financial Sources.