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	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	236.22	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	290.72	410.54	234.34	157.21	59.28	72.51
Cash Growth	45.41%	75.19%	49.06%	165.21%	-18.25%	-33.19%
Accounts Receivable	371.79	422.37	354.11	285.87	245.53	139.89
Other Receivables	80.9	19.56	15.1	13.51	17.09	14.99
Receivables	656.3	441.93	369.21	299.38	262.62	154.88
Inventory	301.12	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	0.58	44.23	32.47	27.71	21.32	37.72
Total Current Assets	1,249	1,172	881.52	706.01	538.86	391.78
Property, Plant & Equipment	336.62	322.39	244.83	214.82	186.51	134.77
Long-Term Investments	80.39	54.96	51.05	38.18	32.83	36.26
Goodwill	20.75	11.68	9.55	8.35	1.14	0.98
Other Intangible Assets	18.38	14.71	13.65	17.39	7.73	2.59
Long-Term Accounts Receivable	3.22	-	-	-	-	-
Long-Term Deferred Tax Assets	20.47	13.32	9.82	8.92	6.23	4.55
Long-Term Deferred Charges	8.79	6.47	5.46	-	2.93	3.12
Other Long-Term Assets	53.01	25.55	24.84	24.42	22.94	17.37
Total Assets	1,792	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	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
Accounts Payable	156.5	167.06	155.77	139.39	117.83	69.78
Accrued Expenses	112.52	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	23.6	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	29.24	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	422.51	46.95	25.04	38.91	21.96	21.27
Total Current Liabilities	744.37	686.35	531.2	413.78	285.26	175.65
Long-Term Debt	42.26	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	3.85	4.04	3.52	3.79	2.43	-
Other Long-Term Liabilities	20.68	34.81	30.83	34.89	26.96	23.83
Total Liabilities	816.17	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	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
Common Stock	159.47	159.47	159.47	159.47	160.45	160.86
Retained Earnings	571.52	464.87	332.83	243.2	207.27	177.57
Treasury Stock	-1.86	-1.87	-2	-2.03	-2.05	-2.11
Comprehensive Income & Other	2.52	7.7	7.07	5.58	0.1	0.1
Total Common Equity	731.66	630.17	497.38	406.22	365.77	336.41
Minority Interest	243.72	217.81	152.68	124.76	94.7	41.97
Shareholders' Equity	975.38	847.98	650.05	530.97	460.47	378.37
Total Liabilities & Equity	1,792	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	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
Total Debt	65.86	86.57	71.14	87.54	84.78	40.61
Net Cash (Debt)	224.86	323.97	163.2	69.66	-25.5	31.9
Net Cash Growth	81.23%	98.52%	134.27%	-	-	-59.13%
Net Cash Per Share	88.24	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	504.35	485.66	350.32	292.23	253.59	216.13
Book Value Per Share	287.08	247.28	195.29	159.53	143.66	132.16
Tangible Book Value	692.54	603.77	474.18	380.48	356.9	332.84
Tangible Book Value Per Share	271.73	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