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	Jun '26 Jun 30, 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	49.09	47.19	58.73	72.66	69.87	63.53
Short-Term Investments	4.76	0.73	0.69	-	0.77	1.77
Trading Asset Securities	-	4.73	4.39	4.24	4.12	4.39
Cash & Short-Term Investments	53.85	52.65	63.82	76.89	74.77	69.7
Cash Growth	-4.85%	-17.49%	-17.00%	2.84%	7.27%	65.42%
Accounts Receivable	65.71	69.16	65.26	66.76	48.82	37.03
Other Receivables	2.26	2.03	1.49	0.88	0.4	0.54
Receivables	68.7	71.19	66.74	67.65	49.22	37.57
Inventory	16.66	10.81	9.57	9.93	13.23	19.01
Prepaid Expenses	3.18	2.25	2.55	2.25	1.17	0.9
Other Current Assets	-	0.88	2.78	0.64	0.27	2.5
Total Current Assets	142.39	137.78	145.46	157.36	138.65	129.68
Property, Plant & Equipment	25.62	27.08	29.15	29.76	22.02	24.79
Goodwill	-	-	-	-	0.55	0.56
Other Intangible Assets	2.18	2.13	1.15	0.39	0.09	0.14
Long-Term Accounts Receivable	0.76	0.48	0.25	0.71	-0.01	0.01
Long-Term Deferred Tax Assets	2.78	2.76	2.66	2.51	3.19	2.08
Other Long-Term Assets	0.1	0.08	0.85	1.54	1.57	2.19
Total Assets	173.9	170.4	179.68	192.6	166.59	160.16
Accounts Payable	17.88	17.57	31.41	27.09	22.48	14.27
Accrued Expenses	60.5	23.3	25.69	27.51	45.07	33.64
Current Portion of Long-Term Debt	2.47	7.4	-	0.47	1.88	1.88
Current Portion of Leases	-	2.18	2.12	2.06	2.24	2.49
Current Income Taxes Payable	6.48	0	2.12	0.69	0.56	2.24
Current Unearned Revenue	-	22.14	21.51	27.8	26.31	39.37
Other Current Liabilities	10.24	14.77	15.15	20.2	5.22	4.55
Total Current Liabilities	97.58	87.36	98.01	105.81	103.76	98.45
Long-Term Debt	11.04	0	0.02	0.11	0.22	2.27
Long-Term Leases	-	11.53	12.6	13.25	3.7	4.48
Pension & Post-Retirement Benefits	1.74	1.7	1.05	0.94	1.1	1.14
Other Long-Term Liabilities	-	-	0	0.01	0	0.06
Total Liabilities	110.36	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	49.29	55.64	51.48	56.05	42.41	37.75
Treasury Stock	-3.43	-3.5	-1.14	-1.26	-2.27	-1.65
Comprehensive Income & Other	-	-	-	-	-0	-0.05
Shareholders' Equity	63.54	69.81	68.01	72.47	57.81	53.76
Total Liabilities & Equity	173.9	170.4	179.68	192.6	166.59	160.16
Total Debt	13.51	21.11	14.74	15.89	8.04	11.12
Net Cash (Debt)	40.34	31.54	49.08	61	66.73	58.58
Net Cash Growth	-4.25%	-35.73%	-19.54%	-8.58%	13.91%	102.46%
Net Cash Per Share	30.36	23.76	37.02	46.12	50.42	44.02
Filing Date Shares Outstanding	1.21	1.31	1.33	1.33	1.32	1.32
Total Common Shares Outstanding	1.21	1.31	1.33	1.33	1.32	1.32
Working Capital	44.81	50.42	47.45	51.55	34.89	31.23
Book Value Per Share	52.54	53.16	51.29	54.66	43.74	40.58
Tangible Book Value	61.36	67.68	66.86	72.08	57.17	53.06
Tangible Book Value Per Share	50.73	51.54	50.43	54.37	43.26	40.06
Land	-	27.67	27.67	-	27.74	27.81
Buildings	-	-	-	27.64	-	-
Machinery	-	28.09	27.98	29.77	31.26	36.48
Construction In Progress	-	0.9	1.4	0.08	0.27	0.08