OPUS GLOBAL Nyrt. Balance Sheet

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

Millions HUF. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	171,221	167,782	160,182	247,679	174,218	115,901
Short-Term Investments	-	-	-	-	-	0.07
Cash & Short-Term Investments	171,221	167,782	160,182	247,679	174,218	115,901
Cash Growth	8.79%	4.75%	-35.33%	42.17%	50.32%	-9.40%
Accounts Receivable	49,536	68,067	77,176	61,223	72,883	41,675
Other Receivables	54,570	30,804	78,537	70,154	77,875	52,945
Receivables	104,106	98,927	155,747	133,481	152,366	94,779
Inventory	17,944	18,153	32,294	34,228	38,317	22,935
Restricted Cash	-	-	-	-	-	17,807
Other Current Assets	-	12,080	17,492	24,068	32,315	10,315
Total Current Assets	293,271	296,942	365,715	439,456	397,217	261,738
Property, Plant & Equipment	570,627	569,122	547,902	494,154	494,763	467,268
Long-Term Investments	60,598	58,914	32,807	7,500	6,783	9,353
Goodwill	77,548	77,548	88,637	88,637	88,638	88,483
Other Intangible Assets	7,652	582.54	3,118	9,589	9,288	6,754
Long-Term Accounts Receivable	3,204	3,215	9,969	19,608	32,847	40,628
Long-Term Deferred Tax Assets	987.57	734.78	1,649	1,996	2,416	2,176
Long-Term Deferred Charges	-	7,810	7,251	-	-	-
Other Long-Term Assets	661	661	621	3,563	1,716	2,472
Total Assets	1,017,406	1,018,087	1,062,248	1,072,649	1,042,580	889,516
Accounts Payable	17,475	68,264	90,764	87,494	86,034	54,724
Accrued Expenses	-	50,308	60,868	43,623	50,954	23,935
Current Portion of Long-Term Debt	20,592	17,397	13,943	12,005	13,976	17,145
Current Portion of Leases	3,767	3,529	2,101	2,060	1,555	1,823
Current Income Taxes Payable	1,889	199.31	2,403	4,779	1,137	1,177
Current Unearned Revenue	36,841	62,701	86,838	40,517	29,571	13,734
Other Current Liabilities	152,918	35,919	30,386	110,301	142,378	91,622
Total Current Liabilities	233,483	238,317	287,303	300,779	325,606	204,160
Long-Term Debt	198,499	205,330	224,080	235,405	261,023	279,856
Long-Term Leases	11,379	10,196	5,783	5,615	4,241	3,156
Long-Term Unearned Revenue	106,300	107,629	105,472	112,484	49,153	38,329
Long-Term Deferred Tax Liabilities	44,983	44,303	37,355	42,991	48,147	45,833
Other Long-Term Liabilities	21,436	19,443	22,641	19,596	11,147	3,717
Total Liabilities	616,080	625,218	682,634	716,870	699,318	575,052
Common Stock	17,459	17,459	17,459	17,541	17,541	17,541
Retained Earnings	106,180	97,604	91,112	39,080	24,579	43,890
Treasury Stock	-58,894	-55,278	-51,638	-5,280	-3,562	-861.95
Comprehensive Income & Other	166,255	167,613	168,535	166,952	167,601	167,415
Total Common Equity	231,001	227,399	225,468	218,293	206,159	227,985
Minority Interest	170,325	165,470	154,146	137,486	137,103	86,479
Shareholders' Equity	401,325	392,869	379,614	355,779	343,262	314,464
Total Liabilities & Equity	1,017,406	1,018,087	1,062,248	1,072,649	1,042,580	889,516
Total Debt	234,238	236,452	245,908	255,085	280,796	301,980
Net Cash (Debt)	-63,017	-68,670	-85,726	-7,406	-106,577	-186,079
Net Cash Per Share	-117.80	-127.98	-138.82	-11.31	-156.39	-272.87
Filing Date Shares Outstanding	527.94	534.35	536.55	652.6	655.87	681.94
Total Common Shares Outstanding	527.94	534.35	538.15	652.6	655.87	681.94
Working Capital	59,788	58,625	78,413	138,677	71,611	57,578
Book Value Per Share	437.55	425.56	418.97	334.50	314.33	334.32
Tangible Book Value	145,800	149,268	133,713	120,067	108,233	132,748
Tangible Book Value Per Share	276.17	279.34	248.47	183.98	165.02	194.66
Land	-	16,816	14,576	-	-	-
Buildings	-	497,268	461,648	-	-	-
Machinery	-	310,937	275,991	266,751	260,269	249,262
Construction In Progress	-	40,217	63,187	26,961	29,619	21,623