ZSE:ERNT 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	47.19	58.73	72.66	69.87	63.53
Short-Term Investments	4.73	0.69	-	0.77	1.77
Trading Asset Securities	-	4.39	4.24	4.12	4.39
Cash & Short-Term Investments	51.92	63.82	76.89	74.77	69.7
Cash Growth	-18.64%	-17.00%	2.84%	7.27%	65.42%
Accounts Receivable	69.15	65.26	66.76	48.82	37.03
Other Receivables	2.92	1.49	0.88	0.4	0.54
Receivables	72.8	66.74	67.65	49.22	37.57
Inventory	10.81	9.57	9.93	13.23	19.01
Prepaid Expenses	2.25	2.55	2.25	1.17	0.9
Other Current Assets	-	2.78	0.64	0.27	2.5
Total Current Assets	137.78	145.46	157.36	138.65	129.68
Property, Plant & Equipment	27.08	29.15	29.76	22.02	24.79
Goodwill	-	-	-	0.55	0.56
Other Intangible Assets	2.13	1.15	0.39	0.09	0.14
Long-Term Accounts Receivable	0.48	0.25	0.71	-0.01	0.01
Long-Term Deferred Tax Assets	2.76	2.66	2.51	3.19	2.08
Other Long-Term Assets	0.1	0.85	1.54	1.57	2.19
Total Assets	170.4	179.68	192.6	166.59	160.16
Accounts Payable	17.57	31.41	27.09	22.48	14.27
Accrued Expenses	42.94	25.69	27.51	45.07	33.64
Current Portion of Long-Term Debt	9.58	-	0.47	1.88	1.88
Current Portion of Leases	-	2.12	2.06	2.24	2.49
Current Income Taxes Payable	6.66	2.12	0.69	0.56	2.24
Current Unearned Revenue	-	21.51	27.8	26.31	39.37
Other Current Liabilities	10.61	15.15	20.2	5.22	4.55
Total Current Liabilities	87.36	98.01	105.81	103.76	98.45
Long-Term Debt	11.53	0.02	0.11	0.22	2.27
Long-Term Leases	-	12.6	13.25	3.7	4.48
Pension & Post-Retirement Benefits	1.7	1.05	0.94	1.1	1.14
Other Long-Term Liabilities	-	0	0.01	0	0.06
Total Liabilities	100.59	111.67	120.13	108.78	106.4
Common Stock	17.67	17.67	17.67	17.67	17.72
Retained Earnings	55.64	51.48	56.05	42.41	37.75
Treasury Stock	-3.5	-1.14	-1.26	-2.27	-1.65
Comprehensive Income & Other	-	-	-	-0	-0.05
Shareholders' Equity	69.81	68.01	72.47	57.81	53.76
Total Liabilities & Equity	170.4	179.68	192.6	166.59	160.16
Total Debt	21.11	14.74	15.89	8.04	11.12
Net Cash (Debt)	30.81	49.08	61	66.73	58.58
Net Cash Growth	-37.23%	-19.54%	-8.58%	13.91%	102.46%
Net Cash Per Share	-	37.02	46.12	50.42	44.02
Filing Date Shares Outstanding	-	1.33	1.33	1.32	1.32
Total Common Shares Outstanding	-	1.33	1.33	1.32	1.32
Working Capital	50.42	47.45	51.55	34.89	31.23
Book Value Per Share	-	51.29	54.66	43.74	40.58
Tangible Book Value	67.68	66.86	72.08	57.17	53.06
Tangible Book Value Per Share	-	50.43	54.37	43.26	40.06
Land	-	-	-	27.74	27.81
Buildings	-	27.67	27.64	-	-
Machinery	-	27.98	29.77	31.26	36.48
Construction In Progress	-	1.4	0.08	0.27	0.08

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.