Classover Holdings 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
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	2.75	0.05	0.79
Cash & Short-Term Investments	2.75	0.05	0.79
Cash Growth	5329.14%	-93.56%	-
Other Receivables	0.05	0.01	0.01
Receivables	0.05	0.01	0.01
Prepaid Expenses	0.01	0.02	0.02
Total Current Assets	2.81	0.07	0.81
Property, Plant & Equipment	1.4	1.77	1.93
Long-Term Investments	0.22	-	-
Other Intangible Assets	4.03	-	-
Other Long-Term Assets	7.09	-	-
Total Assets	15.54	1.85	2.75
Accounts Payable	0.15	0.01	0
Accrued Expenses	0.07	0.14	0.07
Short-Term Debt	-	0.13	-
Current Portion of Leases	0.2	0.31	0.3
Current Unearned Revenue	1.87	2.72	2.86
Other Current Liabilities	0.03	0.06	0.02
Total Current Liabilities	2.31	3.37	3.24
Long-Term Debt	8.2	1.75	1.65
Long-Term Leases	1.05	1.24	1.56
Other Long-Term Liabilities	0.21	-	-
Total Liabilities	11.77	6.36	6.45
Common Stock	0	0	0
Additional Paid-In Capital	15.42	0.08	0.06
Retained Earnings	-11.64	-4.6	-3.76
Comprehensive Income & Other	0	-	-
Total Common Equity	3.78	-4.52	-3.7
Shareholders' Equity	3.78	-4.52	-3.7
Total Liabilities & Equity	15.54	1.85	2.75
Total Debt	9.44	3.44	3.5
Net Cash (Debt)	-6.69	-3.39	-2.71
Net Cash Per Share	-14.36	-9.58	-90.47
Filing Date Shares Outstanding	1.31	1.58	0.03
Total Common Shares Outstanding	0.63	1.58	0.03
Working Capital	0.49	-3.3	-2.43
Book Value Per Share	6.02	-2.86	-123.37
Tangible Book Value	-0.25	-4.52	-3.7
Tangible Book Value Per Share	-0.40	-2.86	-123.37
Machinery	0.15	0.15	0.14
Leasehold Improvements	0.18	0.18	-

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