Assets

The company's long-term assets, primarily comprised of investments in unlisted shares and non-current receivables, demonstrate a cautious approach to growth, with a focus on stable, low-risk investments. In contrast, the short-term assets, including trade receivables and cash and cash equivalents, indicate a relatively high level of liquidity, suggesting the company's ability to meet its near-term financial obligations. Overall, the company's asset composition suggests a balanced approach to managing its financial resources, with a mix of long-term growth initiatives and short-term liquidity management.

Inventory

The realised value of Lamor Inventory in Q2 2026 is 10.4 million Euros, while the predicted value for Q2 2027 (e) is 8.7 million Euros. The inventory is expected to decrease by 1.7 million Euros, which represents a decline of approximately 16.3% from the realised value in Q2 2026. The inventory is expected to decrease by 1.8 million Euros from 2025 to 2026, which is a 17.6% drop. From 2026 to 2027, the inventory is predicted to decrease by 1.2 million Euros, a 12.8% decline. The year-end values for Inventory are 10.2 million Euros in 2025, 9.4 million Euros in 2026, and 8.2 million Euros in 2027.

Account Receivables

The realised value of Lamor Accounts receivable in Q2 2026 is 25.2 million Euros, while the predicted value for Q2 2027 (e) is 20.9 million Euros. The expected change in one year is a decrease of 4.3 million Euros, which represents a 17.1% reduction from the realised value in Q2 2026. The change in Accounts receivable from 2025 to 2026 is a decrease of 1.6 million Euros, which is a 6.8% drop. From 2026 to 2027, the change is an increase of 1.7 million Euros, which is a 7.9% rise. The year-end values for Accounts receivable are 23.3 million Euros in 2025, 21.7 million Euros in 2026, and 23.4 million Euros in 2027.

The realised value of Lamor Cash in Q2 2026 is 7.0 million Euros, while the predicted value for Q2 2027 (e) is 3.2 million Euros. The expected change in one year is a decrease of 3.8 million Euros, which translates to a percentage decrease of approximately 54.3%. The change in Lamor Cash from 2025 to 2026 is an increase of 1.7 million Euros, which is a 18.9% rise. From 2026 to 2027, the change is a decrease of 12.4 million Euros, representing a 115.4% drop. The year-end values for Cash are 9.0 million Euros in 2025, 10.7 million Euros in 2026, and -2.3 million Euros in 2027.

Shareholders Equity

The Shareholders' Equity has shown a decrease of 4.7% from June 2025 to June 2026, primarily due to a significant reduction in retained earnings, which suggests that the company has incurred substantial non-cash charges or impairments during the period. This decrease in retained earnings has been partially offset by an increase in the Reserve for invested unrestricted equity, indicating that the company has made significant investments or distributions during the period. Overall, the trend in Shareholders' Equity suggests that the company's financial performance has been impacted by non-operating factors, which warrants further investigation.

The value of Lamor Equity at the end of Q2 2026 is 54.3 million Euros. The predicted value of Lamor Equity at the end of Q2 2027 (e) is 56.6 million Euros. The expected change in one year is 2.3 million Euros, which is an increase of 4.2% from the Q2 2026 value. The change in Lamor Equity from 2025 to 2026 is a decrease of 0.2 million Euros, which is a 0.36% decrease. The change from 2026 to 2027 is an increase of 3.2 million Euros, which is a 5.77% increase. The year-end values for Equity are 55.9 million Euros in 2025, 55.7 million Euros in 2026, and 58.5 million Euros in 2027.

*Future dividents are not included in prediction

Debt

The company's long-term debt has increased significantly, indicating a substantial reliance on external financing to support its growth initiatives, particularly the plastic chemical recycling project. This trend is concerning, as it may limit the company's flexibility to respond to changing market conditions and increase its vulnerability to interest rate fluctuations. Furthermore, the gearing ratio has risen to a high level, suggesting that the company's debt levels are becoming increasingly unsustainable, which may impact its ability to meet its covenant obligations and maintain a healthy equity ratio.

Account Payables

The realised value of Lamor Accounts payables in Q2 2026 is 20.2 million Euros, while the predicted value for Q2 2027 (e) is 18.0 million Euros. The expected change in one year is a decrease of 2.2 million Euros, which represents a 10.9% reduction from the realised value in Q2 2026. The change in Accounts payables from 2025 to 2026 is a decrease of 0.2 million Euros, which is a 1% reduction. From 2026 to 2027, the decrease is 1.2 million Euros, a 6% reduction. The year-end values for Accounts payables are 20.1 million Euros in 2025, 19.9 million Euros in 2026, and 18.7 million Euros in 2027.

Net Debt

The Net Debt in Q2 2026 is 58.4 million Euros. The predicted Net Debt in Q2 2027 (e) is 62.2 million Euros. The expected change in Net Debt from Q2 2026 to Q2 2027 (e) is 3.8 million Euros, which is a 6.6% increase. The Net Debt is expected to increase by 6.6 million Euros from 2025 to 2026, which is a 13.7% change. From 2026 to 2027, the Net Debt is predicted to rise by 13 million Euros, representing a 23.7% increase. The year-end Net Debt values for the respective years are 48.1 million Euros in 2025, 54.7 million Euros in 2026, and 67.7 million Euros in 2027.