Eshbal Functional Food 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
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022
Cash & Equivalents	0.79	0.04	0.14	0.01
Cash & Short-Term Investments	0.79	0.04	0.14	0.01
Cash Growth	500.00%	-71.53%	1041.67%	-
Accounts Receivable	4.39	3.9	4.06	3.92
Other Receivables	0.4	0.44	0.18	0.21
Receivables	4.78	4.34	4.24	4.13
Inventory	2.14	2.02	1.45	1.55
Prepaid Expenses	-	0.01	0.02	0.02
Total Current Assets	7.71	6.41	5.85	5.71
Property, Plant & Equipment	3.99	3.91	4.36	5.04
Goodwill	0	0	0	0
Other Intangible Assets	0.26	0.26	0.3	0.36
Other Long-Term Assets	0.03	0.03	0.03	0.03
Total Assets	12	10.61	10.54	11.13
Accounts Payable	2.74	2.43	1.99	1.85
Accrued Expenses	-	0.34	0.38	0.46
Short-Term Debt	2.33	2.1	2.16	2.42
Current Portion of Long-Term Debt	-	0.25	0.3	0.2
Current Portion of Leases	0.31	0.28	0.26	0.23
Current Unearned Revenue	-	0.01	0.03	0.11
Other Current Liabilities	0.47	-	-	0.18
Total Current Liabilities	5.86	5.41	5.11	5.45
Long-Term Debt	0.21	0.18	0.53	0.61
Long-Term Leases	2.07	2.03	2.25	2.51
Pension & Post-Retirement Benefits	0.09	0.07	0.07	0.07
Other Long-Term Liabilities	0.87	0.35	0.16	0.1
Total Liabilities	9.09	8.04	8.12	8.74
Additional Paid-In Capital	7.86	0.24	0.24	-
Retained Earnings	-5.48	-2.91	-3.03	-2.95
Comprehensive Income & Other	0.52	5.24	5.21	5.35
Shareholders' Equity	2.91	2.57	2.43	2.4
Total Liabilities & Equity	12	10.61	10.54	11.13
Total Debt	4.92	4.84	5.49	5.96
Net Cash (Debt)	-4.13	-4.8	-5.35	-5.95
Working Capital	1.86	1	0.73	0.26
Tangible Book Value	2.65	2.3	2.12	2.04
Machinery	-	4.37	4.27	4.43
Leasehold Improvements	-	1.58	1.57	1.6

Source: S&P Capital IQ. Standard template. Financial Sources.