Assets

The company's long-term assets, comprising of goodwill, intangible capital assets, and property, plant, and equipment, demonstrate a stable and consistent growth trend, indicating a strong foundation for future operations. Conversely, the short-term assets, including inventories, accounts receivable, and cash and cash equivalents, exhibit a more volatile pattern, suggesting a need for improved working capital management. Overall, the company's total assets and investments appear to be well-balanced, with a moderate level of debt and a significant amount of investments in associates, indicating a strategic focus on growth and expansion.

Shareholders Equity

The company's Shareholders' Equity has demonstrated a stable trend, with minimal fluctuations in equity attributable to the equity holders of the parent, indicating a consistent level of retained earnings and minimal impact from changes in the hybrid loan. The equity ratio has remained relatively stable, suggesting that the company's leverage has been effectively managed, allowing for a strong foundation for future growth. However, the presence of a hybrid loan in equity may indicate a potential risk to equity holders, as changes in the loan's value could impact the company's financial position.

The value of Boreo Equity at the end of Q2 2026 is 21.2 million Euros. The predicted value of Boreo Equity at the end of Q2 2027 (e) is 26.8 million Euros. The expected change in one year is 5.6 million Euros, which is a 26.4% increase. The change in Boreo Equity from 2025 to 2026 is 3.2 million Euros, representing a 15.1% increase. From 2026 to 2027, the expected change is 5.4 million Euros, a 21.7% increase. The year-end values for Equity are 21.2 million Euros in 2025, 24.4 million Euros in 2026, and 29.8 million Euros in 2027.

*Future dividents are not included in prediction

Debt

Boreo's long-term debt appears to be well-managed, with a significant portion of it being hybrid loans that provide a stable source of funding. However, the company's reliance on short-term debt is a concern, as it may limit its flexibility in managing cash flows and increase its vulnerability to interest rate fluctuations. Nevertheless, the company's gearing ratio and equity ratio are within manageable levels, suggesting that its capital structure is relatively stable and provides a solid foundation for future growth.

The Net Debt for Q2 2026 is 29.1 million Euros, and the predicted Net Debt for Q2 2027 (e) is 29.5 million Euros. The expected change in Net Debt from Q2 2026 to Q2 2027 (e) is 0.4 million Euros, which represents a 1.38% increase. The Net Debt is expected to decrease by 2.7 million Euros from 2025 to 2026, which is a 9.4% decrease. From 2026 to 2027, the Net Debt is expected to increase by 2.5 million Euros, which is a 9.5% increase. The year-end Net Debt values are 28.9 million Euros in 2025, 26.2 million Euros in 2026, and 28.7 million Euros in 2027.