Elhim Iskra AD Balance Sheet

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

Millions BGN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	0.47	0.96	2.06	2.52	3.33
Cash & Short-Term Investments	0.47	0.96	2.06	2.52	3.33
Cash Growth	-51.04%	-53.30%	-18.00%	-24.41%	-4.78%
Accounts Receivable	2.95	2.67	3.37	3	2.79
Other Receivables	0.04	0.31	0.3	0.51	0.48
Receivables	2.99	3.47	4.67	3.51	4.27
Inventory	8.94	9.49	11.82	11.57	10.36
Prepaid Expenses	0.06	0.04	0.06	0.07	0.06
Other Current Assets	0.41	0.35	1.35	1.48	0.31
Total Current Assets	12.88	14.31	19.96	19.14	18.33
Property, Plant & Equipment	16.05	16.36	13.29	14.23	14.72
Long-Term Investments	1.68	13.4	10.66	8.65	7.91
Other Intangible Assets	0.02	0.03	0.03	0.02	0.04
Long-Term Accounts Receivable	-	-	-	1	-
Long-Term Deferred Tax Assets	0.14	-	-	-	-
Total Assets	30.76	44.1	43.94	43.04	40.99
Accounts Payable	0.6	0.28	0.68	0.58	0.56
Accrued Expenses	0.55	0.69	1.28	0.62	0.59
Current Income Taxes Payable	0.04	-	-	0	0
Current Unearned Revenue	-	0.19	0.55	0.98	0.68
Other Current Liabilities	0.55	0.53	0.51	0.24	0.28
Total Current Liabilities	1.74	1.69	3.04	2.42	2.12
Long-Term Unearned Revenue	0.82	0.9	0.98	1.06	1.24
Pension & Post-Retirement Benefits	-	0.57	0.57	0.57	0.52
Long-Term Deferred Tax Liabilities	-	0.95	0.7	0.51	0.48
Other Long-Term Liabilities	1.8	2.85	0.93	1.36	0.2
Total Liabilities	4.36	6.96	6.22	5.92	4.55
Common Stock	25.11	25.11	25.11	25.11	25.11
Retained Earnings	0.82	1.83	4.79	6	5.99
Comprehensive Income & Other	0.47	10.2	7.83	6.02	5.35
Shareholders' Equity	26.39	37.13	37.72	37.13	36.44
Total Liabilities & Equity	30.76	44.1	43.94	43.04	40.99
Net Cash (Debt)	0.47	0.96	2.06	2.52	3.33
Net Cash Growth	-51.04%	-53.30%	-18.00%	-24.41%	-4.78%
Net Cash Per Share	0.02	0.04	0.08	0.10	0.13
Filing Date Shares Outstanding	25.11	25.11	25.11	25.11	25.11
Total Common Shares Outstanding	25.11	25.11	25.11	25.11	25.11
Working Capital	11.14	12.62	16.93	16.72	16.21
Book Value Per Share	1.05	1.48	1.50	1.48	1.45
Tangible Book Value	26.37	37.11	37.69	37.11	36.4
Tangible Book Value Per Share	1.05	1.48	1.50	1.48	1.45
Land	-	0.78	0.78	0.78	0.78
Buildings	-	9.52	9.2	9.16	9.21
Machinery	-	32.82	32.67	31.98	31.62
Construction In Progress	-	5.77	2.05	2.17	1.94

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