COE Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	33.53	27.76	21.3	18.19	24.61	50.03
Short-Term Investments	3.09	1.43	2.09	4.87	6.5	151.19
Cash & Short-Term Investments	36.63	29.19	23.39	23.06	31.11	201.22
Cash Growth	42.94%	24.79%	1.44%	-25.88%	-84.54%	49.05%
Other Receivables	-	-	-	-	-	1.57
Receivables	-	0.71	0.53	-	-	1.57
Inventory	-	-	-	-	-	0.3
Prepaid Expenses	22.62	0.89	1.28	0.74	0.59	9.06
Other Current Assets	-	9.31	4.59	2.77	119.55	35.64
Total Current Assets	59.25	40.09	29.78	26.57	151.25	247.78
Property, Plant & Equipment	5.01	3.25	0.86	0.79	1.72	18.25
Long-Term Investments	-	-	-	-	11.12	63.41
Goodwill	-	-	-	-	-	0.65
Other Intangible Assets	0.07	0.08	0.09	0.1	0.12	3.11
Long-Term Deferred Tax Assets	0.06	0.06	0.07	-	0.04	1.57
Other Long-Term Assets	0.48	0.46	0.35	0.17	22.83	3.66
Total Assets	64.87	43.94	31.16	27.63	187.07	338.44
Accrued Expenses	8.59	6.23	5.99	4.25	2.93	31.87
Current Portion of Leases	1.57	1.24	0.59	0.43	0.82	6.58
Current Income Taxes Payable	1.38	1.1	1.06	0.19	0.1	2.95
Current Unearned Revenue	70.71	45.06	27.21	15.17	2.87	416.44
Other Current Liabilities	4.36	3.26	4.28	0.49	290.33	4.45
Total Current Liabilities	86.61	56.9	39.13	20.51	297.04	462.29
Long-Term Leases	1.74	1.44	0.04	0.31	0.82	8.21
Long-Term Unearned Revenue	-	-	-	-	-	0.35
Pension & Post-Retirement Benefits	0.33	0.31	0.18	0.16	0.2	0.38
Long-Term Deferred Tax Liabilities	-	-	-	0.08	-	-
Other Long-Term Liabilities	-	-	-	-	2.43	-
Total Liabilities	88.68	58.65	39.35	21.06	300.5	471.23
Common Stock	-23.92	0.04	0.03	0.03	0.03	0.03
Additional Paid-In Capital	-	339.25	338.32	337.41	187.84	183.66
Retained Earnings	-	-353.6	-346.36	-331.17	-288.61	-314.3
Treasury Stock	-	-	-	-	-6.64	-3.54
Comprehensive Income & Other	-	-0.69	-0.33	0.3	-6.05	1.36
Total Common Equity	-23.92	-15	-8.34	6.58	-113.43	-132.79
Minority Interest	0.11	0.29	0.15	-	-	-
Shareholders' Equity	-23.81	-14.71	-8.19	6.58	-113.43	-132.79
Total Liabilities & Equity	64.87	43.94	31.16	27.63	187.07	338.44
Total Debt	3.31	2.68	0.63	0.73	1.63	14.79
Net Cash (Debt)	33.32	26.51	22.76	22.32	29.48	186.43
Net Cash Growth	36.50%	16.46%	1.94%	-24.27%	-84.19%	49.50%
Net Cash Per Share	5.64	4.58	4.00	3.99	5.38	35.01
Filing Date Shares Outstanding	5.94	5.86	5.75	5.66	5.57	5.38
Total Common Shares Outstanding	5.94	5.85	5.72	5.63	5.56	5.39
Working Capital	-27.36	-16.81	-9.35	6.06	-145.79	-214.51
Book Value Per Share	-4.03	-2.57	-1.46	1.17	-20.40	-24.62
Tangible Book Value	-23.99	-15.08	-8.43	6.47	-113.54	-136.55
Tangible Book Value Per Share	-4.04	-2.58	-1.47	1.15	-20.42	-25.31
Machinery	-	1.64	1.39	1.24	2.59	12.7
Leasehold Improvements	-	0.07	0.02	0	1.85	7.71

Updated Dec 8, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q