BOSQAR d.d. (ZSE:BSQR)

BOSQAR d.d. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	252.06	119.64	111.98	50.64	57.52	46.33
Short-Term Investments	-	-	-	0.3	0	0
Cash & Short-Term Investments	252.06	119.64	111.98	50.94	57.53	46.34
Cash Growth	72.72%	6.84%	119.85%	-11.46%	24.15%	119.61%
Accounts Receivable	93.36	85.79	63.82	43.15	28.53	17.4
Other Receivables	42.65	34.06	26.94	10.69	5.25	6.08
Receivables	136.02	119.85	90.76	56.29	33.94	23.49
Inventory	28.6	26.42	18.05	1.53	0.21	0.09
Prepaid Expenses	-	-	-	2.62	3.56	3.57
Other Current Assets	26.47	26.51	6.78	0.82	0.76	0.1
Total Current Assets	443.13	292.42	227.57	112.19	95.99	73.58
Property, Plant & Equipment	180.07	178.83	121.1	31.17	44.07	10.62
Long-Term Investments	14.21	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	195.07	195.97	86.99	56.41	39.59	24.57
Long-Term Deferred Tax Assets	7.37	6.55	6.06	4.74	3.36	0.4
Other Long-Term Assets	59.41	51.76	53.03	16.14	0.54	0.23
Total Assets	943.22	783.17	516.95	241.43	203.65	121.3

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	45.86	51.67	35.28	12.24	6.36	4.23
Accrued Expenses	51.73	47.48	31.65	28.56	16.08	9.73
Short-Term Debt	80.27	-	-	-	-	-
Current Portion of Long-Term Debt	-	64.27	66.46	29.02	19.78	14.57
Current Portion of Leases	14.18	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	24.73	31.99	15.56	3.65	3.71	2.21
Total Current Liabilities	216.78	214.07	157.07	85.89	55.18	35.94
Long-Term Debt	284.87	289.92	124.86	73.72	76.59	24.9
Long-Term Leases	26.39	26.63	18.07	10.1	7.48	4.11
Pension & Post-Retirement Benefits	-	-	-	-	1.65	0.29
Long-Term Deferred Tax Liabilities	15.27	17.03	9.36	3.27	2.96	0.84
Other Long-Term Liabilities	20.82	24.94	30.42	10.35	2.39	0.81
Total Liabilities	564.12	572.59	339.78	183.33	146.25	66.88

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	23.45	15.64	15.64	13.03	13.03	13.07
Retained Earnings	27.45	28.03	26.75	21.09	18.71	13.11
Treasury Stock	-2.04	-0.67	-	-	-	-
Comprehensive Income & Other	154.23	13.81	21.63	-5.12	-1.21	5.21
Total Common Equity	203.09	56.81	64.01	29	30.53	31.4
Minority Interest	176.02	153.78	113.16	29.1	26.87	23.03
Shareholders' Equity	379.1	210.58	177.17	58.11	57.4	54.43
Total Liabilities & Equity	943.22	783.17	516.95	241.43	203.65	121.3

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	405.71	399.47	217.51	118.31	109.59	45.87
Net Cash (Debt)	-153.65	-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	226.36	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	-35.95	-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

Data Source: S&P Global Market Intelligence Last updated: Oct 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 31, 2026

Data Sources Report a data error