Assets

The company's long-term assets, including intangible assets and property, plant, and equipment, appear to be well-maintained, with minimal depreciation and impairment charges, indicating a stable and efficient capital base. The short-term assets, such as inventories and cash and cash equivalents, are also well-managed, with a healthy inventory turnover and a significant cash balance, suggesting a strong liquidity position. Overall, the company's total assets and investments are well-balanced, with a moderate level of debt and a significant amount of equity, positioning the company for long-term growth and stability.

Inventory

The realised value for Q2 2026 is 80.1 million Euros, while the predicted value for Q2 2027 (e) is 87.3 million Euros. The expected change in inventory is 7.2 million Euros, which represents a 9% increase from the realised value in Q2 2026. The inventory is expected to increase by 4.4 million Euros from 2025 to 2026, representing a 5.2% change. From 2026 to 2027, the inventory is predicted to increase by 9.3 million Euros, a 10.9% change. The year-end values for Inventory are 84.4 million Euros in 2025, 84.8 million Euros in 2026, and 93.5 million Euros in 2027.

Account Receivables

The realised value of Accounts receivable in Q2 2026 is 37.1 million Euros, while the predicted value for Q2 2027 (e) is 40.2 million Euros. The expected change in one year is an increase of 3.1 million Euros, which represents a 8.4% growth. The Accounts receivable is expected to increase by 8.8 million Euros from 2025 to 2026, which is a 29.0% change. From 2026 to 2027, it is expected to increase by 3.0 million Euros, which is a 7.7% change. The year-end values for Accounts receivable are 30.0 million Euros in 2025, 38.8 million Euros in 2026, and 41.8 million Euros in 2027.

The realised value of Rapala Cash in Q2 2026 is 28.5 million Euros, while the predicted value for Q2 2027 (e) is 60.2 million Euros. The change in Rapala Cash from Q2 2026 to Q2 2027 (e) is an increase of 31.7 million Euros, which represents a 111.1% growth. The change in Rapala Cash from 2025 to 2026 is 21.1 million Euros, which is a 115.7% increase. From 2026 to 2027, the change is 34.1 million Euros, representing a 86.4% increase. The year-end values for Cash are 18.2 million Euros in 2025, 39.3 million Euros in 2026, and 73.4 million Euros in 2027.

Shareholders Equity

The Company's Shareholders' Equity has shown a moderate increase, primarily driven by the retention of earnings, which has enabled the Company to maintain a stable equity base despite the fluctuations in the market. The equity position has been further supported by the issuance of a hybrid loan, which has provided a necessary injection of capital to meet the Company's financial obligations. However, the equity-to-assets ratio has declined, indicating a slight increase in leverage, which may pose a risk to the Company's financial flexibility and ability to absorb potential shocks.

The value of Rapala Equity at the end of Q2 2026 is 121.6 million Euros. The predicted value of Rapala Equity at the end of Q2 2027 (e) is 157.9 million Euros. The expected change in one year is 36.3 million Euros, which is a 30% increase from the Q2 2026 value. The equity is expected to increase by 20.0 million Euros from 2025 to 2026, representing a 18% change. From 2026 to 2027, the equity is predicted to rise by 38.1 million Euros, marking a 29% increase. The year-end values for Equity are 111.4 million Euros in 2025, 131.3 million Euros in 2026, and 169.4 million Euros in 2027.

*Future dividents are not included in prediction

Debt

The company's long-term debt profile appears stable, with a significant portion of its debt being secured through a senior secured credit facility agreement, which provides a clear framework for managing financial covenants and liquidity risks. However, the company's gearing ratio has increased, indicating a higher level of debt relative to equity, which may pose a challenge in the event of a downturn in the business. Nevertheless, the company's equity ratio remains relatively healthy, suggesting that it has a strong foundation for absorbing potential shocks and maintaining its financial flexibility over the long term.

Account Payables

The realised value of Rapala Accounts payables in Q2 2026 is 43.5 million Euros, while the predicted value for Q2 2027 (e) is 39.2 million Euros. The expected change in one year is a decrease of 3.3 million Euros, which represents a 7.6% reduction from the realised value in Q2 2026. The Accounts payables for Rapala are expected to decrease by 1.5 million Euros from 2025 to 2026, representing a 4% change. From 2026 to 2027, the Accounts payables are predicted to decrease by 6.5 million Euros, which is a 18% change. The year-end values for Accounts payables are 37.8 million Euros in 2025, 36.3 million Euros in 2026, and 30.3 million Euros in 2027.

Net Debt

The Net Debt in Q2 2026 is 60.1 million Euros. The predicted Net Debt in Q2 2027 (e) is 28.4 million Euros, indicating a decrease of 31.7 million Euros. This represents a decrease of 52.5% from the Q2 2026 value. The Net Debt is expected to decrease by 23.6 million Euros from 2025 to 2026, which is a 32.5% decrease. From 2026 to 2027, the Net Debt is expected to decrease by 34.1 million Euros, which is a 69.1% decrease. The year-end Net Debt values are 72.9 million Euros in 2025, 49.3 million Euros in 2026, and 15.2 million Euros in 2027.