Helios Faros d.d. 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	8.85	9.2	8	7.38	1.4	4.19
Short-Term Investments	-	2.73	2	0	-	-
Cash & Short-Term Investments	8.85	11.93	10	7.38	1.4	4.19
Cash Growth	-8.99%	19.34%	35.49%	427.90%	-66.66%	1042.83%
Accounts Receivable	0.19	0.06	0.14	0.09	0.17	0.11
Other Receivables	0.28	0.27	0.27	0.54	0.69	0.6
Receivables	3.22	0.33	0.41	0.63	0.86	0.71
Inventory	0.15	0.13	0.18	0.2	0.35	0.07
Other Current Assets	-	0	0.01	0	0	0
Total Current Assets	12.22	12.4	10.59	8.2	2.61	4.98
Property, Plant & Equipment	50.4	53.22	55.41	49.84	44.8	26.7
Other Intangible Assets	0.35	0.15	0.13	0.08	0.12	0.16
Other Long-Term Assets	0.93	0.83	0.87	1.78	0.48	0
Total Assets	63.9	66.61	67	59.9	48.01	31.84
Accounts Payable	0.32	0.34	0.56	1.91	1.66	1.53
Accrued Expenses	0.29	0.43	0.4	0.35	0.26	0.19
Short-Term Debt	1.34	1.35	0.15	0.03	-	-
Current Portion of Leases	-	-	-	-	-	0
Current Income Taxes Payable	0.01	0.01	0.01	0.01	-	0.03
Other Current Liabilities	1.96	0.41	0.31	0.26	0.06	0.01
Total Current Liabilities	3.93	2.53	1.42	2.57	1.98	1.76
Long-Term Debt	12.61	12.61	13.8	4.68	-	-
Long-Term Leases	-	0.1	0.1	0	-	0.01
Long-Term Deferred Tax Liabilities	0.19	0.19	0.19	0.17	0.17	0.12
Other Long-Term Liabilities	0.15	-	-	-	0.01	-
Total Liabilities	16.87	15.43	15.51	7.42	2.16	1.9
Common Stock	57.95	57.95	57.95	56.62	48.57	31.4
Retained Earnings	-10.92	-6.78	-6.46	-4.14	-2.72	-1.45
Comprehensive Income & Other	0	-	-	-	0	0
Shareholders' Equity	47.03	51.18	51.49	52.48	45.85	29.95
Total Liabilities & Equity	63.9	66.61	67	59.9	48.01	31.84
Total Debt	13.95	14.06	14.05	4.71	-	0.01
Net Cash (Debt)	-5.1	-2.12	-4.05	2.67	1.4	4.18
Net Cash Growth	-	-	-	90.92%	-66.56%	1039.60%
Net Cash Per Share	-	-0.05	-0.10	0.07	0.05	0.18
Filing Date Shares Outstanding	-	43.65	42.64	36.6	36.6	23.6
Total Common Shares Outstanding	-	43.65	42.64	36.6	36.6	23.6
Working Capital	8.29	9.87	9.17	5.64	0.64	3.22
Book Value Per Share	-	1.17	1.21	1.43	1.25	1.27
Tangible Book Value	46.67	51.03	51.36	52.4	45.73	29.79
Tangible Book Value Per Share	-	1.17	1.20	1.43	1.25	1.26
Land	-	11.68	11.68	11.59	11.27	10.96
Buildings	-	42.18	41.88	33.66	27.17	13.64
Machinery	-	7.98	8.07	6.87	5.54	2.45
Construction In Progress	-	2.21	1.87	3.3	4.42	2.31

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