COE Balance Sheet

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

Millions USD. 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	38.87	27.76	21.3	18.19	24.61
Short-Term Investments	0.09	1.43	2.09	4.87	6.5
Cash & Short-Term Investments	38.96	29.19	23.39	23.06	31.11
Cash Growth	33.49%	24.79%	1.44%	-25.88%	-84.54%
Receivables	-	0.71	0.53	-	-
Prepaid Expenses	21.44	0.89	1.28	0.74	0.59
Other Current Assets	-	9.31	4.59	2.77	119.55
Total Current Assets	60.4	40.09	29.78	26.57	151.25
Property, Plant & Equipment	5.21	3.25	0.86	0.79	1.72
Long-Term Investments	-	-	-	-	11.12
Other Intangible Assets	0.07	0.08	0.09	0.1	0.12
Long-Term Deferred Tax Assets	0.08	0.06	0.07	-	0.04
Other Long-Term Assets	0.34	0.46	0.35	0.17	22.83
Total Assets	66.09	43.94	31.16	27.63	187.07
Accrued Expenses	12.46	6.23	5.99	4.25	2.93
Current Portion of Leases	1.76	1.24	0.59	0.43	0.82
Current Income Taxes Payable	1.23	1.1	1.06	0.19	0.1
Current Unearned Revenue	76.57	45.06	27.21	15.17	2.87
Other Current Liabilities	3.33	3.26	4.28	0.49	290.33
Total Current Liabilities	95.36	56.9	39.13	20.51	297.04
Long-Term Leases	1.18	1.44	0.04	0.31	0.82
Pension & Post-Retirement Benefits	0.36	0.31	0.18	0.16	0.2
Long-Term Deferred Tax Liabilities	0.45	-	-	0.08	-
Other Long-Term Liabilities	-	-	-	-	2.43
Total Liabilities	97.35	58.65	39.35	21.06	300.5
Common Stock	-31.36	0.04	0.03	0.03	0.03
Additional Paid-In Capital	-	339.25	338.32	337.41	187.84
Retained Earnings	-	-353.6	-346.36	-331.17	-288.61
Treasury Stock	-	-	-	-	-6.64
Comprehensive Income & Other	-	-0.69	-0.33	0.3	-6.05
Total Common Equity	-31.36	-15	-8.34	6.58	-113.43
Minority Interest	0.1	0.29	0.15	-	-
Shareholders' Equity	-31.25	-14.71	-8.19	6.58	-113.43
Total Liabilities & Equity	66.09	43.94	31.16	27.63	187.07
Total Debt	2.94	2.68	0.63	0.73	1.63
Net Cash (Debt)	36.02	26.51	22.76	22.32	29.48
Net Cash Growth	35.90%	16.46%	1.94%	-24.27%	-84.19%
Net Cash Per Share	6.09	4.58	4.00	3.99	5.38
Filing Date Shares Outstanding	5.97	5.86	5.75	5.66	5.57
Total Common Shares Outstanding	5.97	5.85	5.72	5.63	5.56
Working Capital	-34.96	-16.81	-9.35	6.06	-145.79
Book Value Per Share	-5.26	-2.57	-1.46	1.17	-20.40
Tangible Book Value	-31.43	-15.08	-8.43	6.47	-113.54
Tangible Book Value Per Share	-5.27	-2.58	-1.47	1.15	-20.42
Machinery	-	1.64	1.39	1.24	2.59
Leasehold Improvements	-	0.07	0.02	0	1.85

Updated Mar 27, 2026. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q