Brand 24 S.A. (BST:8GS)

Brand 24 Balance Sheet

Financials in millions PLN. 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	9.98	7.27	6.7	2.41	1.73	0.97
Cash & Short-Term Investments	9.98	7.27	6.7	2.41	1.73	0.97
Cash Growth	60.09%	8.47%	178.43%	38.98%	78.06%	171.46%
Accounts Receivable	1.08	1.02	0.87	0.85	0.71	0.56
Other Receivables	1.41	1.15	1.2	0.89	0.41	0.28
Receivables	2.49	2.17	2.07	1.75	1.12	0.84
Other Current Assets	-	0.01	0.01	0.92	0.1	0.01
Total Current Assets	12.47	9.45	8.78	5.07	2.96	1.82
Property, Plant & Equipment	4.23	4.77	5.63	1.23	2.01	2.83
Other Intangible Assets	10.33	9.66	8.66	7.34	5.46	4.45
Long-Term Deferred Tax Assets	1.58	1.27	1.17	0.49	0.89	1
Other Long-Term Assets	0.2	0.21	0.26	0.08	0.07	0.09
Total Assets	28.81	25.35	24.51	14.22	11.39	10.19
Accounts Payable	1.92	1.68	1.39	1.3	1	0.82
Accrued Expenses	0.39	1.15	0.4	0.28	0.18	0.16
Short-Term Debt	-	-	-	-	1	1.05
Current Portion of Long-Term Debt	-	0.03	0.31	0.29	-	-
Current Portion of Leases	2.15	1.44	1.31	0.82	0.99	1.13
Current Income Taxes Payable	0.13	0.04	0.08	0.08	0.01	0.03
Current Unearned Revenue	5.54	4.08	2.68	1.67	1.14	0.94
Other Current Liabilities	1.25	0.33	0.66	0.26	0.1	0.21
Total Current Liabilities	11.37	8.75	6.84	4.7	4.42	4.35
Long-Term Debt	-	-	0.03	0.35	-	-
Long-Term Leases	1.81	2.94	3.99	0.35	1.06	1.72
Long-Term Unearned Revenue	1.24	1.77	2.48	1.67	1.01	-
Long-Term Deferred Tax Liabilities	0.61	0.48	0.5	0.55	0.41	0.31
Total Liabilities	15.03	13.94	13.84	7.61	6.91	6.37
Common Stock	0.23	0.23	0.22	0.22	0.22	0.22
Additional Paid-In Capital	7.83	7.83	7.83	7.83	7.83	7.83
Retained Earnings	-0.09	-2.34	-3.1	-6.62	-8.16	-8.43
Comprehensive Income & Other	5.81	5.69	5.73	5.17	4.6	4.19
Shareholders' Equity	13.78	11.41	10.68	6.61	4.48	3.81
Total Liabilities & Equity	28.81	25.35	24.51	14.22	11.39	10.19
Total Debt	3.96	4.4	5.64	1.81	3.04	3.89
Net Cash (Debt)	6.02	2.86	1.06	0.59	-1.31	-2.92
Net Cash Growth	301.69%	170.47%	77.87%	-	-	-
Net Cash Per Share	2.67	1.26	0.46	0.26	-0.58	-1.39
Filing Date Shares Outstanding	2.19	2.23	2.23	2.21	2.2	2.16
Total Common Shares Outstanding	2.19	2.23	2.23	2.21	2.2	2.16
Working Capital	1.11	0.69	1.94	0.37	-1.47	-2.53
Book Value Per Share	6.28	5.12	4.79	2.99	2.04	1.77
Tangible Book Value	3.45	1.75	2.01	-0.73	-0.98	-0.64
Tangible Book Value Per Share	1.57	0.79	0.90	-0.33	-0.45	-0.29
Buildings	-	0.36	0.24	0.09	0.09	0.09
Machinery	-	0.49	0.4	0.33	0.28	0.25

Source: S&P Global Market Intelligence. Standard template. Financial Sources.