ZSE:KOEI Balance Sheet

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

Millions EUR. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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	232	242.72	147.96	153.82	57.26	56.39
Short-Term Investments	54.5	167.83	86.37	3.38	2.01	16.11
Cash & Short-Term Investments	286.5	410.54	234.34	157.21	59.28	72.51
Cash Growth	28.57%	75.19%	49.06%	165.21%	-18.25%	-33.19%
Accounts Receivable	386.13	422.37	354.11	285.87	245.53	139.89
Other Receivables	89.96	19.56	15.1	13.51	17.09	14.99
Receivables	678.56	441.93	369.21	299.38	262.62	154.88
Inventory	300.21	268.41	235.93	212.51	189.46	124.3
Prepaid Expenses	-	6.89	9.57	9.2	6.18	2.37
Other Current Assets	0.53	44.23	32.47	27.71	21.32	37.72
Total Current Assets	1,266	1,172	881.52	706.01	538.86	391.78
Property, Plant & Equipment	361.28	322.39	244.83	214.82	186.51	134.77
Long-Term Investments	96.32	54.96	51.05	38.18	32.83	36.26
Goodwill	21.56	11.68	9.55	8.35	1.14	0.98
Other Intangible Assets	27.77	14.71	13.65	17.39	7.73	2.59
Long-Term Accounts Receivable	1.88	-	-	-	-	-
Long-Term Deferred Tax Assets	20.76	13.32	9.82	8.92	6.23	4.55
Long-Term Deferred Charges	5.29	6.47	5.46	-	2.93	3.12
Other Long-Term Assets	54.08	25.55	24.84	24.42	22.94	17.37
Total Assets	1,856	1,622	1,248	1,019	801.4	591.76

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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
Accounts Payable	146.09	167.06	155.77	139.39	117.83	69.78
Accrued Expenses	126.23	67.72	67.69	24.19	24.36	10.69
Short-Term Debt	-	23.07	32.6	42.73	54.11	20.5
Current Portion of Long-Term Debt	32.52	13.18	6.39	7.17	2.85	5.98
Current Portion of Leases	-	3.5	2.64	1.7	1.54	0.23
Current Income Taxes Payable	32.45	14.26	6.91	15.31	5.81	1.05
Current Unearned Revenue	-	350.62	234.16	144.38	56.8	46.15
Other Current Liabilities	401.79	46.95	25.04	38.91	21.96	21.27
Total Current Liabilities	739.06	686.35	531.2	413.78	285.26	175.65
Long-Term Debt	43.85	32.15	20.99	30.12	22.58	13.47
Long-Term Leases	-	14.68	8.51	5.82	3.7	0.43
Long-Term Unearned Revenue	-	2.33	2.52	-	-	-
Long-Term Deferred Tax Liabilities	5.17	4.04	3.52	3.79	2.43	-
Other Long-Term Liabilities	27.84	34.81	30.83	34.89	26.96	23.83
Total Liabilities	820.88	774.35	597.58	488.4	340.93	213.38

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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
Common Stock	159.47	159.47	159.47	159.47	160.45	160.86
Retained Earnings	613.31	464.87	332.83	243.2	207.27	177.57
Treasury Stock	-1.68	-1.87	-2	-2.03	-2.05	-2.11
Comprehensive Income & Other	1.85	7.7	7.07	5.58	0.1	0.1
Total Common Equity	772.95	630.17	497.38	406.22	365.77	336.41
Minority Interest	262.1	217.81	152.68	124.76	94.7	41.97
Shareholders' Equity	1,035	847.98	650.05	530.97	460.47	378.37
Total Liabilities & Equity	1,856	1,622	1,248	1,019	801.4	591.76

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 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
Total Debt	76.36	86.57	71.14	87.54	84.78	40.61
Net Cash (Debt)	210.14	323.97	163.2	69.66	-25.5	31.9
Net Cash Growth	34.96%	98.52%	134.27%	-	-	-59.13%
Net Cash Per Share	82.45	127.17	64.08	27.36	-10.02	12.53
Filing Date Shares Outstanding	2.55	2.55	2.55	2.55	2.55	2.55
Total Common Shares Outstanding	2.55	2.55	2.55	2.55	2.55	2.55
Working Capital	526.74	485.66	350.32	292.23	253.59	216.13
Book Value Per Share	303.02	247.28	195.29	159.53	143.66	132.16
Tangible Book Value	723.62	603.77	474.18	380.48	356.9	332.84
Tangible Book Value Per Share	283.68	236.92	186.18	149.42	140.17	130.76
Land	-	56.56	42.92	41.42	39.46	20.37
Buildings	-	199.39	176.39	169.34	151.88	142.31
Machinery	-	289.33	256.71	235.11	209.04	183.81
Construction In Progress	-	49.83	28.6	13.65	18.31	11.93
Order Backlog	-	2,670	2,036	1,423	1,007	663.58