Assets

The company's long-term assets have shown a moderate increase, driven by investments in property, plant, and equipment, as well as intangible assets, which suggests a strategic focus on expanding its operational capacity and enhancing its product offerings. Meanwhile, short-term assets have experienced a significant surge, primarily due to a substantial increase in trade receivables and inventories, indicating a potential improvement in sales and revenue growth. Overall, the company's total assets have grown at a moderate pace, while investments have remained relatively stable, suggesting a balanced approach to asset management and a focus on generating returns on investment.

Inventory

The realised value for Q2 2026 is 525.3 million Euros, and the predicted value for Q2 2027 (e) is 586.8 million Euros. The predicted change in one year is 61.5 million Euros, which represents a 11.7% increase from the realised value. The Orion Inventory is expected to increase by 78.6 million Euros from 2025 to 2026, representing a 17.2% change. From 2026 to 2027, the Inventory is predicted to rise by 58.4 million Euros, a 10.9% increase. The year-end values for Inventory are 456.3 million Euros in 2025, 534.9 million Euros in 2026, and 592.3 million Euros in 2027.

Account Receivables

The realised value of Orion Accounts receivable in Q2 2026 is 317.7 million Euros, while the predicted value for Q2 2027 (e) is 327.7 million Euros. The expected change in one year is 10 million Euros, which represents a 3.14% increase. The Accounts receivable for Orion is expected to decrease by 46 million Euros from 2025 to 2026, which is a 13% decrease. From 2026 to 2027, the Accounts receivable is expected to increase by 16 million Euros, which is a 5% increase. The year-end values for Accounts receivable are 352.3 million Euros in 2025, 306.5 million Euros in 2026, and 322.6 million Euros in 2027.

The realised value for Q2 2026 is 130.2 million Euros, while the predicted value for Q2 2027 (e) is 580.3 million Euros. The predicted value for Q2 2027 (e) is approximately 344.1 million Euros more than the realised value for Q2 2026, which is a 264.5% increase. The change in Orion Cash from 2025 to 2026 is 219.6 million Euros, which is a 136.7% increase. From 2026 to 2027, the change is 535.6 million Euros, representing a 140.9% increase. The year-end values for Cash are 160.9 million Euros in 2025, 380.5 million Euros in 2026, and 916.1 million Euros in 2027.

Shareholders Equity

The Company's Shareholders Equity has demonstrated a significant increase, driven primarily by the substantial retained earnings generated from the period's operating activities. This upward trend is also influenced by the Company's ability to manage its liabilities effectively, resulting in a reduction in non-current provisions and a decrease in interest-bearing non-current liabilities. Furthermore, the Company's equity ratio has improved, indicating a stronger capital base and a more stable financial position.

The value of Orion Equity at the end of Q2 2026 is 1268.9 million Euros. The predicted value of Orion Equity at the end of Q2 2027 (e) is 1678.8 million Euros. The expected change in one year is 410.9 million Euros, which is an increase of 32.5% from the Q2 2026 value. The Orion Equity is expected to increase by 228.3 million Euros from 2025 to 2026, representing a growth of 17.8%. From 2026 to 2027, the equity is predicted to rise by 421.7 million Euros, marking a 27.9% increase. The year-end values for Equity are 1284.5 million Euros in 2025, 1512.8 million Euros in 2026, and 1933.5 million Euros in 2027.

*Future dividents are not included in prediction

Debt

The company's significant reduction in long-term debt and short-term debt is a positive indicator of its ability to manage its financial obligations and reduce its reliance on external financing. This, coupled with a decrease in gearing ratio, suggests that the company is becoming less leveraged and more financially stable, which is a desirable trend for long-term investors. Furthermore, the improvement in equity ratio indicates that the company's equity base is growing relative to its assets, providing a solid foundation for future growth and reducing the risk of financial distress.

Account Payables

The realised value of Orion Accounts payables in Q2 2026 is 109.0 million Euros, while the predicted value for Q2 2027 (e) is 84.6 million Euros. The expected change in one year is a decrease of 24.4 million Euros, which translates to a percentage decrease of approximately 22.3%. The Accounts payables for Orion are expected to decrease by 1.1 million Euros from 2025 to 2026, which is a 0.9% change. From 2026 to 2027, the Accounts payables are predicted to decrease by 17.7 million Euros, representing a 14.5% change. The year-end values for Accounts payables are 123.5 million Euros in 2025, 122.4 million Euros in 2026, and 104.7 million Euros in 2027.

Net Debt

The Net Debt in Q2 2026 is 2.5 million Euros. The predicted Net Debt in Q2 2027 (e) is -447.6 million Euros, indicating a significant change. The expected change in one year is a decrease of 449.6 million Euros. This represents a change of -17951% from Q2 2026 to Q2 2027 (e). The Net Debt is expected to decrease by 392.1 million Euros from 2025 to 2026, representing a 272.5% change. From 2026 to 2027, the Net Debt is predicted to decrease by 535.4 million Euros, which is a 216.3% change. The year-end Net Debt values for the respective years are 144.4 million Euros, -247.7 million Euros, and -783.3 million Euros.