BOSQAR d.d. Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

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	258.64	119.64	111.98	50.64	57.52	46.33
Short-Term Investments	-	-	-	0.3	0	0
Cash & Short-Term Investments	258.64	119.64	111.98	50.94	57.53	46.34
Cash Growth	24.37%	6.84%	119.85%	-11.46%	24.15%	119.61%
Accounts Receivable	98.07	85.79	63.82	43.15	28.53	17.4
Other Receivables	44.67	34.06	26.94	10.69	5.25	6.08
Receivables	142.74	119.85	90.76	56.29	33.94	23.49
Inventory	26.9	26.42	18.05	1.53	0.21	0.09
Prepaid Expenses	-	-	-	2.62	3.56	3.57
Other Current Assets	36.67	26.51	6.78	0.82	0.76	0.1
Total Current Assets	464.95	292.42	227.57	112.19	95.99	73.58
Property, Plant & Equipment	176.5	178.83	121.1	31.17	44.07	10.62
Long-Term Investments	14.49	14.92	3.27	1.4	0.09	0
Goodwill	43.96	42.73	18.93	17.98	17.25	11.11
Other Intangible Assets	197.98	195.97	86.99	56.41	39.59	24.57
Long-Term Deferred Tax Assets	7.32	6.55	6.06	4.74	3.36	0.4
Other Long-Term Assets	60.65	51.76	53.03	16.14	0.54	0.23
Total Assets	965.85	783.17	516.95	241.43	203.65	121.3
Accounts Payable	52.98	51.67	35.28	12.24	6.36	4.23
Accrued Expenses	53.03	47.48	31.65	28.56	16.08	9.73
Current Portion of Long-Term Debt	72.95	64.27	66.46	29.02	19.78	14.57
Current Portion of Leases	16.15	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	33.89	31.99	15.56	3.65	3.71	2.21
Total Current Liabilities	229	214.07	157.07	85.89	55.18	35.94
Long-Term Debt	291.47	289.92	124.86	73.72	76.59	24.9
Long-Term Leases	22.18	26.63	18.07	10.1	7.48	4.11
Pension & Post-Retirement Benefits	-	-	-	-	1.65	0.29
Long-Term Deferred Tax Liabilities	15.29	17.03	9.36	3.27	2.96	0.84
Other Long-Term Liabilities	21.08	24.94	30.42	10.35	2.39	0.81
Total Liabilities	579.02	572.59	339.78	183.33	146.25	66.88
Common Stock	23.45	15.64	15.64	13.03	13.03	13.07
Retained Earnings	27.6	28.03	26.75	21.09	18.71	13.11
Treasury Stock	-1.83	-0.67	-	-	-	-
Comprehensive Income & Other	151.68	13.81	21.63	-5.12	-1.21	5.21
Total Common Equity	200.9	56.81	64.01	29	30.53	31.4
Minority Interest	185.94	153.78	113.16	29.1	26.87	23.03
Shareholders' Equity	386.83	210.58	177.17	58.11	57.4	54.43
Total Liabilities & Equity	965.85	783.17	516.95	241.43	203.65	121.3
Total Debt	402.75	399.47	217.51	118.31	109.59	45.87
Net Cash (Debt)	-144.11	-279.83	-105.52	-67.37	-52.06	0.47
Net Cash Growth	-	-	-	-	-	-
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	235.95	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	-41.05	-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