BOSQAR d.d. Balance Sheet

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
Cash & Equivalents	119.64	111.98	50.64	57.52	46.33
Short-Term Investments	-	-	0.3	0	0
Cash & Short-Term Investments	119.64	111.98	50.94	57.53	46.34
Cash Growth	6.84%	119.85%	-11.46%	24.15%	119.61%
Accounts Receivable	85.79	63.82	43.15	28.53	17.4
Other Receivables	34.06	26.94	10.69	5.25	6.08
Receivables	119.85	90.76	56.29	33.94	23.49
Inventory	26.42	18.05	1.53	0.21	0.09
Prepaid Expenses	-	-	2.62	3.56	3.57
Other Current Assets	26.51	6.78	0.82	0.76	0.1
Total Current Assets	292.42	227.57	112.19	95.99	73.58
Property, Plant & Equipment	178.83	121.1	31.17	44.07	10.62
Long-Term Investments	14.92	3.27	1.4	0.09	0
Goodwill	42.73	18.93	17.98	17.25	11.11
Other Intangible Assets	195.97	86.99	56.41	39.59	24.57
Long-Term Deferred Tax Assets	6.55	6.06	4.74	3.36	0.4
Other Long-Term Assets	51.76	53.03	16.14	0.54	0.23
Total Assets	783.17	516.95	241.43	203.65	121.3
Accounts Payable	51.67	35.28	12.24	6.36	4.23
Accrued Expenses	47.48	31.65	28.56	16.08	9.73
Current Portion of Long-Term Debt	64.27	66.46	29.02	19.78	14.57
Current Portion of Leases	18.65	8.12	5.47	5.73	2.29
Current Income Taxes Payable	-	-	2.49	1.04	0.96
Current Unearned Revenue	-	-	4.47	2.47	1.94
Other Current Liabilities	31.99	15.56	3.65	3.71	2.21
Total Current Liabilities	214.07	157.07	85.89	55.18	35.94
Long-Term Debt	289.92	124.86	73.72	76.59	24.9
Long-Term Leases	26.63	18.07	10.1	7.48	4.11
Pension & Post-Retirement Benefits	-	-	-	1.65	0.29
Long-Term Deferred Tax Liabilities	17.03	9.36	3.27	2.96	0.84
Other Long-Term Liabilities	24.94	30.42	10.35	2.39	0.81
Total Liabilities	572.59	339.78	183.33	146.25	66.88
Common Stock	15.64	15.64	13.03	13.03	13.07
Retained Earnings	28.03	26.75	21.09	18.71	13.11
Treasury Stock	-0.67	-	-	-	-
Comprehensive Income & Other	13.81	21.63	-5.12	-1.21	5.21
Total Common Equity	56.81	64.01	29	30.53	31.4
Minority Interest	153.78	113.16	29.1	26.87	23.03
Shareholders' Equity	210.58	177.17	58.11	57.4	54.43
Total Liabilities & Equity	783.17	516.95	241.43	203.65	121.3
Total Debt	399.47	217.51	118.31	109.59	45.87
Net Cash (Debt)	-279.83	-105.52	-67.37	-52.06	0.47
Net Cash Per Share	-23.75	-10.33	-6.86	-5.30	0.05
Filing Date Shares Outstanding	11.78	11.78	9.82	9.82	9.82
Total Common Shares Outstanding	11.78	11.78	9.82	9.82	9.82
Working Capital	78.35	70.5	26.3	40.82	37.64
Book Value Per Share	4.82	5.43	2.95	3.11	3.20
Tangible Book Value	-181.89	-41.91	-45.39	-26.3	-4.28
Tangible Book Value Per Share	-15.44	-3.56	-4.62	-2.68	-0.44
Buildings	-	-	10.39	26.62	2.43
Machinery	-	-	14.75	10.18	3.64
Construction In Progress	-	-	0.29	0.63	0.18

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