ZSE:ERNT 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	55.39	47.19	58.73	72.66	69.87	63.53
Short-Term Investments	4.72	4.73	0.69	-	0.77	1.77
Trading Asset Securities	-	-	4.39	4.24	4.12	4.39
Cash & Short-Term Investments	60.11	51.92	63.82	76.89	74.77	69.7
Cash Growth	-7.56%	-18.64%	-17.00%	2.84%	7.27%	65.42%
Accounts Receivable	57.04	69.15	65.26	66.76	48.82	37.03
Other Receivables	3.15	2.92	1.49	0.88	0.4	0.54
Receivables	60.92	72.8	66.74	67.65	49.22	37.57
Inventory	13.52	10.81	9.57	9.93	13.23	19.01
Prepaid Expenses	1.89	2.25	2.55	2.25	1.17	0.9
Other Current Assets	-	-	2.78	0.64	0.27	2.5
Total Current Assets	136.44	137.78	145.46	157.36	138.65	129.68
Property, Plant & Equipment	26.31	27.08	29.15	29.76	22.02	24.79
Goodwill	-	-	-	-	0.55	0.56
Other Intangible Assets	2.3	2.13	1.15	0.39	0.09	0.14
Long-Term Accounts Receivable	1.12	0.48	0.25	0.71	-0.01	0.01
Long-Term Deferred Tax Assets	2.76	2.76	2.66	2.51	3.19	2.08
Other Long-Term Assets	0.1	0.1	0.85	1.54	1.57	2.19
Total Assets	169.11	170.4	179.68	192.6	166.59	160.16
Accounts Payable	11.04	17.57	31.41	27.09	22.48	14.27
Accrued Expenses	48.07	42.94	25.69	27.51	45.07	33.64
Current Portion of Long-Term Debt	2.9	9.58	-	0.47	1.88	1.88
Current Portion of Leases	-	-	2.12	2.06	2.24	2.49
Current Income Taxes Payable	6.13	6.66	2.12	0.69	0.56	2.24
Current Unearned Revenue	-	-	21.51	27.8	26.31	39.37
Other Current Liabilities	11.7	10.61	15.15	20.2	5.22	4.55
Total Current Liabilities	79.83	87.36	98.01	105.81	103.76	98.45
Long-Term Debt	11.31	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	1.78	1.7	1.05	0.94	1.1	1.14
Other Long-Term Liabilities	-	-	0	0.01	0	0.06
Total Liabilities	92.92	100.59	111.67	120.13	108.78	106.4
Common Stock	17.67	17.67	17.67	17.67	17.67	17.72
Retained Earnings	61.88	55.64	51.48	56.05	42.41	37.75
Treasury Stock	-3.36	-3.5	-1.14	-1.26	-2.27	-1.65
Comprehensive Income & Other	-	-	-	-	-0	-0.05
Shareholders' Equity	76.19	69.81	68.01	72.47	57.81	53.76
Total Liabilities & Equity	169.11	170.4	179.68	192.6	166.59	160.16
Total Debt	14.21	21.11	14.74	15.89	8.04	11.12
Net Cash (Debt)	45.9	30.81	49.08	61	66.73	58.58
Net Cash Growth	-9.03%	-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	56.61	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	73.89	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

Source: S&P Global Market Intelligence. Standard template. Financial Sources.