ZSE:ERNT Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	48.81	58.73	72.66	69.87	63.53	37.23
Short-Term Investments	4.7	0.69	-	0.77	1.77	0.54
Trading Asset Securities	-	4.39	4.24	4.12	4.39	4.37
Cash & Short-Term Investments	53.51	63.82	76.89	74.77	69.7	42.13
Cash Growth	-	-17.00%	2.84%	7.27%	65.42%	130.88%
Accounts Receivable	52.84	65.26	66.76	48.82	37.03	37.4
Other Receivables	3.19	1.49	0.88	0.4	0.54	1.71
Receivables	56.76	66.74	67.65	49.22	37.57	39.11
Inventory	14.21	9.57	9.93	13.23	19.01	11.47
Prepaid Expenses	2.27	2.55	2.25	1.17	0.9	4.43
Other Current Assets	-	2.78	0.64	0.27	2.5	0.16
Total Current Assets	126.75	145.46	157.36	138.65	129.68	97.3
Property, Plant & Equipment	27.03	29.15	29.76	22.02	24.79	27.52
Goodwill	-	-	-	0.55	0.56	0.55
Other Intangible Assets	1.91	1.15	0.39	0.09	0.14	0.05
Long-Term Accounts Receivable	0.05	0.25	0.71	-0.01	0.01	1.28
Long-Term Deferred Tax Assets	2.66	2.66	2.51	3.19	2.08	1.26
Other Long-Term Assets	0.1	0.85	1.54	1.57	2.19	3.15
Total Assets	158.61	179.68	192.6	166.59	160.16	131.7
Accounts Payable	17.19	31.41	27.09	22.48	14.27	15.15
Accrued Expenses	40.92	25.69	27.51	45.07	33.64	25.01
Current Portion of Long-Term Debt	3.53	-	0.47	1.88	1.88	1.9
Current Portion of Leases	-	2.12	2.06	2.24	2.49	2.33
Current Income Taxes Payable	5	2.12	0.69	0.56	2.24	0.33
Current Unearned Revenue	-	21.51	27.8	26.31	39.37	26.24
Other Current Liabilities	11.85	15.15	20.2	5.22	4.55	4.44
Total Current Liabilities	78.49	98.01	105.81	103.76	98.45	75.39
Long-Term Debt	11.79	0.02	0.11	0.22	2.27	4.02
Long-Term Leases	-	12.6	13.25	3.7	4.48	4.95
Long-Term Unearned Revenue	-	-	-	-	-	0.09
Pension & Post-Retirement Benefits	1.2	1.05	0.94	1.1	1.14	1.38
Other Long-Term Liabilities	0.01	0	0.01	0	0.06	0.05
Total Liabilities	91.49	111.67	120.13	108.78	106.4	85.89
Common Stock	17.67	17.67	17.67	17.67	17.72	17.64
Retained Earnings	51.14	51.48	56.05	42.41	37.75	28.28
Treasury Stock	-1.69	-1.14	-1.26	-2.27	-1.65	-0.07
Comprehensive Income & Other	-	-	-	-0	-0.05	-0.04
Shareholders' Equity	67.12	68.01	72.47	57.81	53.76	45.81
Total Liabilities & Equity	158.61	179.68	192.6	166.59	160.16	131.7
Total Debt	15.32	14.74	15.89	8.04	11.12	13.2
Net Cash (Debt)	38.19	49.08	61	66.73	58.58	28.93
Net Cash Growth	-	-19.54%	-8.58%	13.91%	102.46%	286.11%
Net Cash Per Share	-	37.02	46.12	50.42	44.02	21.74
Filing Date Shares Outstanding	-	1.33	1.33	1.32	1.32	1.33
Total Common Shares Outstanding	-	1.33	1.33	1.32	1.32	1.33
Working Capital	48.26	47.45	51.55	34.89	31.23	21.91
Book Value Per Share	-	51.29	54.66	43.74	40.58	34.41
Tangible Book Value	65.21	66.86	72.08	57.17	53.06	45.21
Tangible Book Value Per Share	-	50.43	54.37	43.26	40.06	33.96
Land	-	-	-	27.74	27.81	23.48
Buildings	-	27.67	27.64	-	-	-
Machinery	-	27.98	29.77	31.26	36.48	47.63
Construction In Progress	-	1.4	0.08	0.27	0.08	4.29

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.