Sopharma Trading 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	8.29	13.68	13.11	6.83	11.69	7.28
Cash & Short-Term Investments	8.29	13.68	13.11	6.83	11.69	7.28
Cash Growth	-37.43%	4.32%	91.89%	-41.57%	60.74%	-3.26%
Accounts Receivable	368.92	282.62	239	210.35	206.19	232.83
Other Receivables	8.83	6.83	5.25	4.73	6.26	5.05
Receivables	377.74	289.45	245.79	215.08	212.45	237.88
Inventory	328.71	293.82	228.74	193.31	189.45	191.98
Prepaid Expenses	-	-	-	0.93	0.77	0.81
Other Current Assets	-	-	-	0.06	0.1	0.07
Total Current Assets	714.74	596.95	487.64	416.21	414.47	438.02
Property, Plant & Equipment	159.27	139.06	113.76	110.81	105.81	113.71
Long-Term Investments	1.03	1.14	0.07	0.07	0.07	0.07
Goodwill	4.56	4.54	2.13	2.13	15.43	15.43
Other Intangible Assets	53.67	59.27	36.41	40.3	45.6	47.77
Long-Term Accounts Receivable	-	-	-	1.5	0	0
Long-Term Deferred Tax Assets	0.98	0.79	0.89	0.89	0.85	0.8
Other Long-Term Assets	1.03	0.98	0.72	0.65	0.64	0.73
Total Assets	935.28	802.73	643.15	572.55	582.86	616.53
Accounts Payable	252.59	240.01	170.34	135.11	129.02	130.44
Accrued Expenses	20.34	21.58	17.38	17.45	14.67	11.43
Short-Term Debt	241.4	145.35	155.64	147.28	170.99	181.92
Current Portion of Long-Term Debt	0.89	1.96	5.28	9.35	8.84	23.56
Current Portion of Leases	21.67	19.1	14.98	14.41	13.08	13.69
Current Income Taxes Payable	2.14	1.48	0.61	0.34	0	0.78
Current Unearned Revenue	1.99	3.4	3.27	2.62	0.98	0.15
Other Current Liabilities	60.17	80.06	67.54	52.46	62.98	81.47
Total Current Liabilities	601.17	512.93	435.05	379.03	400.56	443.45
Long-Term Debt	24.1	42.78	20.76	25.84	33.83	24.89
Long-Term Leases	81.85	68.26	55.16	56.63	44.21	48.94
Long-Term Unearned Revenue	0.12	0.06	0.02	0.03	0.06	-
Pension & Post-Retirement Benefits	3.05	3.16	2.64	1.75	1.96	1.79
Long-Term Deferred Tax Liabilities	4.04	4.91	0.87	1.55	2.09	3.23
Other Long-Term Liabilities	4.47	6.13	5.54	13.18	15.25	17.29
Total Liabilities	718.81	638.22	520.05	478.01	497.96	539.59
Common Stock	34.28	34.28	34.28	34.28	34.28	34.28
Additional Paid-In Capital	10.38	10.38	10.38	10.38	10.38	10.38
Retained Earnings	171.55	117.38	77.42	48.8	39.23	31.11
Treasury Stock	-2.63	-0.26	-	-	-	-
Comprehensive Income & Other	0.49	0.38	1.04	1.09	1.02	1.18
Total Common Equity	214.07	162.15	123.11	94.55	84.9	76.94
Minority Interest	2.4	2.36	-	-	-	-
Shareholders' Equity	216.47	164.51	123.11	94.55	84.9	76.94
Total Liabilities & Equity	935.28	802.73	643.15	572.55	582.86	616.53
Total Debt	369.91	277.45	251.82	253.51	270.95	293.01
Net Cash (Debt)	-361.62	-263.77	-238.71	-246.68	-259.26	-285.74
Net Cash Per Share	-10.59	-7.71	-6.96	-7.20	-7.56	-8.34
Filing Date Shares Outstanding	33.83	34.23	34.28	34.28	34.28	34.28
Total Common Shares Outstanding	33.83	34.23	34.28	34.28	34.28	34.28
Working Capital	113.56	84.02	52.6	37.18	13.91	-5.43
Book Value Per Share	6.33	4.74	3.59	2.76	2.48	2.24
Tangible Book Value	155.84	98.34	84.57	52.12	23.88	13.74
Tangible Book Value Per Share	4.61	2.87	2.47	1.52	0.70	0.40
Land	43.72	39.07	33.36	30.29	36.38	107.12
Machinery	38.33	32.16	27.57	23.22	21.16	30.44

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