Etropal AD Balance Sheet

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

Millions BGN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	0.17	0.22	0.08	0.06	0.07	0.08
Trading Asset Securities	0	0	0	0	0	0
Cash & Short-Term Investments	0.17	0.22	0.08	0.06	0.08	0.08
Cash Growth	31.30%	178.75%	35.59%	-21.33%	-10.71%	170.97%
Accounts Receivable	1.21	1.7	1.64	1.35	1.2	1.47
Other Receivables	0.1	0.16	0.13	0.1	0.2	0.4
Receivables	1.93	2.43	3	2.34	1.4	1.87
Inventory	4.66	3.61	2.79	1.91	1.26	4.25
Prepaid Expenses	0.08	0.05	0.02	-	-	0.07
Other Current Assets	0.17	0.15	0.01	0.13	0.15	0.08
Total Current Assets	7.01	6.47	5.89	4.45	2.88	6.35
Property, Plant & Equipment	10.88	11.36	12.1	12.93	13.65	6.78
Other Intangible Assets	-	0.01	0.01	0.01	-	-
Long-Term Deferred Tax Assets	0.06	0.06	0.06	0.06	0.08	0.03
Other Long-Term Assets	0.51	0.51	0.51	0.51	0.51	-
Total Assets	18.46	18.41	18.56	17.95	17.12	13.16
Accounts Payable	3.58	4.71	1.77	1.37	2.89	1.62
Accrued Expenses	1.12	1.01	0.5	1.07	0.8	0.23
Short-Term Debt	4.73	3.49	0.4	2.96	1.45	2.74
Current Portion of Leases	0.12	0.1	0.02	0.02	0.06	0.06
Current Income Taxes Payable	-	-	-	-	0.02	0.06
Other Current Liabilities	-	-	6.31	2.1	0.22	2.83
Total Current Liabilities	9.55	9.31	9	7.52	5.44	7.53
Long-Term Debt	0.35	0.7	1.21	1.93	2.36	-
Long-Term Leases	-	-	-	0.05	0.07	0.11
Pension & Post-Retirement Benefits	0.17	0.24	0.24	0.21	0.26	-
Other Long-Term Liabilities	-	-	-	-	-	0.22
Total Liabilities	10.07	10.25	10.45	9.71	8.13	7.86
Common Stock	5	5	5	5	5	5
Retained Earnings	-3.73	-3.99	-4.08	-4.24	-3.52	-0.53
Comprehensive Income & Other	7.31	7.29	7.29	7.48	7.42	0.77
Total Common Equity	8.58	8.3	8.21	8.24	8.9	5.24
Minority Interest	-0.2	-0.15	-0.1	-0	0.09	0.06
Shareholders' Equity	8.39	8.15	8.11	8.24	8.99	5.3
Total Liabilities & Equity	18.46	18.41	18.56	17.95	17.12	13.16
Total Debt	5.21	4.29	1.63	4.96	3.94	2.9
Net Cash (Debt)	-5.04	-4.07	-1.55	-4.91	-3.87	-2.82
Net Cash Per Share	-1.01	-0.81	-0.31	-0.98	-0.77	-0.56
Filing Date Shares Outstanding	5	5	5	5	5	5
Total Common Shares Outstanding	5	5	5	5	5	5
Working Capital	-2.54	-2.85	-3.11	-3.07	-2.55	-1.19
Book Value Per Share	1.72	1.66	1.64	1.65	1.78	1.05
Tangible Book Value	8.58	8.29	8.21	8.24	8.9	5.24
Tangible Book Value Per Share	1.72	1.66	1.64	1.65	1.78	1.05
Land	1.08	1.08	1.08	1.24	1.24	0.03
Buildings	10.57	10.49	10.49	10.71	10.7	4.75
Machinery	9.65	9.34	9.46	9.22	9.24	8.94

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