Imperial Riviera d.d. 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	6.09	6.48	8.78	28.91	70.83
Short-Term Investments	1.5	12.8	-	-	-
Cash & Short-Term Investments	7.59	19.28	8.78	28.91	70.83
Cash Growth	-60.64%	119.70%	-69.64%	-59.19%	283.15%
Accounts Receivable	1	1.15	0.98	0.95	0.38
Other Receivables	0.67	2.09	1.32	0.77	0.84
Receivables	1.67	3.25	26.3	18.51	6.22
Inventory	2.48	1.71	1.45	1.22	0.36
Prepaid Expenses	1.11	0.7	0.56	0.32	0.13
Other Current Assets	0.18	0.35	0.89	0.27	0.03
Total Current Assets	13.03	25.29	37.98	49.24	77.57
Property, Plant & Equipment	367.61	338.75	308.91	295.46	203.41
Long-Term Investments	0	0	0	2.03	0
Other Intangible Assets	0.67	0.49	0.59	0.59	0.6
Long-Term Deferred Tax Assets	23.8	17.43	16.71	8.89	10.49
Other Long-Term Assets	0.5	0.27	0.28	0	0.01
Total Assets	405.59	382.23	364.47	356.2	292.1
Accounts Payable	4.7	12.83	6.09	4.88	4.78
Accrued Expenses	4.66	4.06	2.92	2.45	1.34
Current Portion of Long-Term Debt	21.33	17.2	16.77	18.01	5.57
Current Portion of Leases	1.32	0.48	0.05	0.04	0.02
Current Income Taxes Payable	0.03	0.06	0.01	-	-
Current Unearned Revenue	1.79	0.72	0.07	0.06	0.05
Other Current Liabilities	4.12	5.32	2.43	1.61	1.03
Total Current Liabilities	38.02	40.72	28.39	27.09	12.82
Long-Term Debt	109.01	92.33	92.55	92.12	32.36
Long-Term Leases	5.41	4.9	0.22	0.22	0.06
Long-Term Deferred Tax Liabilities	0.74	0.94	1.16	1.37	1.59
Other Long-Term Liabilities	1.62	2.14	3.42	4.16	4.21
Total Liabilities	154.8	141.03	125.73	124.96	51.04
Common Stock	201.27	201.27	201.27	201.27	201.78
Retained Earnings	28.16	18.73	16.39	9.07	18.35
Treasury Stock	-0.01	-0.01	-0.01	-0.01	-0.01
Comprehensive Income & Other	20.42	20.42	20.42	20.42	20.47
Total Common Equity	249.84	240.41	238.07	230.75	240.59
Minority Interest	0.95	0.79	0.67	0.5	0.47
Shareholders' Equity	250.79	241.2	238.74	231.24	241.06
Total Liabilities & Equity	405.59	382.23	364.47	356.2	292.1
Total Debt	137.08	114.9	109.59	110.39	38.01
Net Cash (Debt)	-129.49	-95.62	-100.81	-81.48	32.82
Net Cash Per Share	-56.81	-41.95	-44.23	-35.75	14.40
Filing Date Shares Outstanding	2.28	2.28	2.28	2.28	2.28
Total Common Shares Outstanding	2.28	2.28	2.28	2.28	2.28
Working Capital	-25	-15.43	9.59	22.14	64.76
Book Value Per Share	109.61	105.47	104.44	101.23	105.55
Tangible Book Value	249.17	239.92	237.48	230.16	239.99
Tangible Book Value Per Share	109.31	105.25	104.18	100.97	105.28
Land	108.33	108.33	108.33	108.33	80.96
Buildings	320.05	273.39	261.27	243.99	179.02
Machinery	95.65	69.38	60.09	46.77	33.48
Construction In Progress	5.53	28.32	5.49	4.95	2.73

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