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	Mar '26 Mar 31, 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	130.3	119.64	111.98	50.64	57.52	46.33
Short-Term Investments	-	-	-	0.3	0	0
Cash & Short-Term Investments	130.3	119.64	111.98	50.94	57.53	46.34
Cash Growth	49.28%	6.84%	119.85%	-11.46%	24.15%	119.61%
Accounts Receivable	96.62	85.79	63.82	43.15	28.53	17.4
Other Receivables	50.09	34.06	26.94	10.69	5.25	6.08
Receivables	146.7	119.85	90.76	56.29	33.94	23.49
Inventory	28.43	26.42	18.05	1.53	0.21	0.09
Prepaid Expenses	-	-	-	2.62	3.56	3.57
Other Current Assets	28.93	26.51	6.78	0.82	0.76	0.1
Total Current Assets	334.36	292.42	227.57	112.19	95.99	73.58
Property, Plant & Equipment	176.97	178.83	121.1	31.17	44.07	10.62
Long-Term Investments	14.31	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	196.66	195.97	86.99	56.41	39.59	24.57
Long-Term Deferred Tax Assets	6.36	6.55	6.06	4.74	3.36	0.4
Other Long-Term Assets	51.91	51.76	53.03	16.14	0.54	0.23
Total Assets	824.54	783.17	516.95	241.43	203.65	121.3
Accounts Payable	50.35	51.67	35.28	12.24	6.36	4.23
Accrued Expenses	52.55	47.48	31.65	28.56	16.08	9.73
Current Portion of Long-Term Debt	69.62	64.27	66.46	29.02	19.78	14.57
Current Portion of Leases	18.76	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	67.15	31.99	15.56	3.65	3.71	2.21
Total Current Liabilities	258.42	214.07	157.07	85.89	55.18	35.94
Long-Term Debt	288.83	289.92	124.86	73.72	76.59	24.9
Long-Term Leases	23.58	26.63	18.07	10.1	7.48	4.11
Pension & Post-Retirement Benefits	-	-	-	-	1.65	0.29
Long-Term Deferred Tax Liabilities	15.5	17.03	9.36	3.27	2.96	0.84
Other Long-Term Liabilities	24.65	24.94	30.42	10.35	2.39	0.81
Total Liabilities	610.96	572.59	339.78	183.33	146.25	66.88
Common Stock	15.64	15.64	15.64	13.03	13.03	13.07
Retained Earnings	31.14	28.03	26.75	21.09	18.71	13.11
Treasury Stock	-1.16	-0.67	-	-	-	-
Comprehensive Income & Other	16.61	13.81	21.63	-5.12	-1.21	5.21
Total Common Equity	62.23	56.81	64.01	29	30.53	31.4
Minority Interest	151.35	153.78	113.16	29.1	26.87	23.03
Shareholders' Equity	213.58	210.58	177.17	58.11	57.4	54.43
Total Liabilities & Equity	824.54	783.17	516.95	241.43	203.65	121.3
Total Debt	400.77	399.47	217.51	118.31	109.59	45.87
Net Cash (Debt)	-270.48	-279.83	-105.52	-67.37	-52.06	0.47
Net Cash Per Share	-22.95	-23.75	-10.33	-6.86	-5.30	0.05
Filing Date Shares Outstanding	11.78	11.78	11.78	9.82	9.82	9.82
Total Common Shares Outstanding	11.78	11.78	11.78	9.82	9.82	9.82
Working Capital	75.94	78.35	70.5	26.3	40.82	37.64
Book Value Per Share	5.28	4.82	5.43	2.95	3.11	3.20
Tangible Book Value	-178.4	-181.89	-41.91	-45.39	-26.3	-4.28
Tangible Book Value Per Share	-15.14	-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.