Naftna Industrija Srbije a.d. (BELEX:NIIS)

BELEX:NIIS Balance Sheet

Financials in millions RSD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	41,189	40,736	21,484	88,131	21,283	8,488
Short-Term Investments	42,202	214.94	32,608	6,064	28.28	343.07
Cash & Short-Term Investments	83,391	40,951	54,092	94,195	21,312	8,831
Cash Growth	105.62%	-24.29%	-42.57%	341.99%	141.32%	-48.47%
Accounts Receivable	34,277	32,264	33,377	35,913	28,593	20,616
Other Receivables	-	444.84	722.96	657.93	427.47	959.14
Receivables	34,277	32,738	34,132	36,612	29,020	22,029
Inventory	44,549	52,187	67,681	58,235	36,951	28,114
Prepaid Expenses	-	7,292	4,708	4,853	2,564	2,560
Other Current Assets	11,872	14,339	13,324	6,601	5,381	3,204
Total Current Assets	174,088	147,508	173,937	200,496	95,228	64,739
Property, Plant & Equipment	301,636	340,835	311,946	299,486	303,655	289,685
Long-Term Investments	32,055	2,728	2,836	2,975	1,846	1,861
Goodwill	-	1,259	1,261	1,264	1,293	1,323
Other Intangible Assets	4,211	4,769	4,145	3,965	3,529	22,617
Long-Term Accounts Receivable	-	826.12	669.62	2.82	2.82	-
Long-Term Deferred Tax Assets	5,054	4,102	3,245	2,767	2,343	2,313
Other Long-Term Assets	11,102	5,022	8,671	3,861	3,100	1,989
Total Assets	528,146	507,050	506,711	514,816	410,996	385,272
Accounts Payable	24,739	18,142	16,880	24,568	25,024	19,279
Accrued Expenses	12,664	20,871	18,971	20,757	16,107	15,305
Short-Term Debt	-	-	820.17	1,308	-	-
Current Portion of Long-Term Debt	34,244	9,027	11,005	5,952	7,129	11,586
Current Portion of Leases	476.6	934.14	924.03	735.92	640.66	610.73
Current Income Taxes Payable	-	13.61	-	14,013	4,209	41.61
Current Unearned Revenue	-	6,610	6,151	12,170	4,004	770.99
Other Current Liabilities	7,829	5,466	8,470	5,954	5,543	10,605
Total Current Liabilities	79,952	61,063	63,221	85,459	62,656	58,197
Long-Term Debt	33,460	57,216	54,612	62,054	70,536	71,270
Long-Term Leases	1,227	2,621	3,011	2,414	1,695	1,869
Pension & Post-Retirement Benefits	-	-	-	-	-	536.61
Long-Term Deferred Tax Liabilities	-	3.68	-	-	-	-
Other Long-Term Liabilities	25,537	15,591	14,779	15,662	13,273	10,637
Total Liabilities	140,177	136,494	135,623	165,589	148,160	142,509
Common Stock	81,530	81,530	81,530	81,530	81,530	81,530
Retained Earnings	306,398	288,538	288,345	267,125	180,798	160,729
Comprehensive Income & Other	41.86	741.83	694.6	572.22	488.74	483.04
Total Common Equity	387,970	370,810	370,570	349,228	262,817	242,743
Minority Interest	-	-254.22	517.61	-	19.68	19.68
Shareholders' Equity	387,970	370,556	371,088	349,228	262,836	242,762
Total Liabilities & Equity	528,146	507,050	506,711	514,816	410,996	385,272
Total Debt	69,408	69,797	70,372	72,464	80,001	85,335
Net Cash (Debt)	13,984	-28,846	-16,280	21,731	-58,689	-76,504
Net Cash Per Share	85.76	-176.90	-99.84	133.27	-359.92	-469.17
Filing Date Shares Outstanding	163	163.06	163.06	163.06	163.06	163.06
Total Common Shares Outstanding	163	163.06	163.06	163.06	163.06	163.06
Working Capital	94,136	86,445	110,716	115,036	32,571	6,542
Book Value Per Share	2380.18	2274.07	2272.59	2141.71	1611.77	1488.67
Tangible Book Value	383,759	364,783	365,164	343,999	257,995	218,802
Tangible Book Value Per Share	2354.35	2237.10	2239.44	2109.64	1582.20	1341.85
Land	-	-	-	-	-	17,215
Buildings	-	-	-	-	-	243,862
Machinery	-	-	-	-	-	178,964
Construction In Progress	-	37,716	36,978	24,563	25,794	18,688

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.