Assets

The company's long-term assets, primarily comprised of intangible assets, have shown a significant increase, indicating a substantial investment in product development and commercialization of new software solutions. This strategic shift is likely driven by the company's desire to accelerate its growth and expand its market presence. Meanwhile, the company's short-term assets, including cash and cash equivalents, have remained relatively stable, suggesting that the company's liquidity position is satisfactory, but may not be sufficient to support its long-term growth ambitions.

Shareholders Equity

The company's Shareholders Equity has experienced a significant increase, primarily driven by the issuance of new shares through a directed share issue, which has injected fresh capital into the business. However, this growth is somewhat offset by the net loss incurred during the period, indicating that the company's profitability remains a concern. Nevertheless, the overall trend suggests that Shareholders Equity is being bolstered by external funding, which should provide a temporary cushion against the company's ongoing operational challenges.

The value of Aiforia Equity at the end of Q2 2026 is 16.6 million Euros. The predicted value of Aiforia Equity at the end of Q2 2027 (e) is 8.5 million Euros. Aiforia Equity is expected to decrease by 7.1 million Euros in one year, which is a decrease of 42.7% from the value at the end of Q2 2026. The equity value is expected to decrease by 5.4 million Euros from 2025 to 2026, which is a 30.9% drop. From 2026 to 2027, the equity value is predicted to decrease by 7.2 million Euros, representing a 57.1% decline. The year-end values for Equity are 17.1 million Euros in 2025, 12.7 million Euros in 2026, and 5.5 million Euros in 2027.

*Future dividents are not included in prediction

Debt

Aiforia Technologies Plc's long-term debt has increased significantly, indicating a strategic decision to leverage debt to finance product development and commercial operations, which may enhance growth prospects but also increases refinancing risks. The company's gearing ratio has improved, suggesting a more balanced capital structure, but the high short-term debt levels may still pose liquidity concerns. The equity ratio has declined, indicating a potential decrease in shareholders' control and influence, which may be a concern for long-term investors.

The Net Debt in Q2 2026 is -2.6 million Euros, and the predicted Net Debt in Q2 2027 (e) is 11.1 million Euros. The expected change in Net Debt from Q2 2026 to Q2 2027 (e) is an increase of 13.7 million Euros, which represents a 523% change. The Net Debt is expected to increase by 7 million Euros from 2025 to 2026, which is a 304% change. From 2026 to 2027, the Net Debt is predicted to increase by 13.2 million Euros, representing a 281% change. The year-end Net Debt values for the respective years are 2.3 million Euros, 4.7 million Euros, and 17.9 million Euros.