Stara Planina Hold Plc (BUL:SPH)

Stara Planina Hold Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	16.98	7.71	14.23	17.4	22.96	20.97
Cash & Short-Term Investments	16.98	7.71	14.23	17.4	22.96	20.97
Cash Growth	27.18%	-45.82%	-18.20%	-24.22%	9.45%	7.37%
Accounts Receivable	29	23.62	21.48	25.7	22.76	21.92
Other Receivables	1.46	2.26	2.5	1.1	1.66	1.44
Receivables	30.46	25.89	23.98	26.8	24.41	23.36
Inventory	25.29	24.85	25.79	29.6	32.91	23.77
Prepaid Expenses	0.31	0.32	0.28	0.26	0.18	0.2
Restricted Cash	-	-	-	0.98	-	0.76
Other Current Assets	0.53	0.36	0.34	0.9	1.25	0.36
Total Current Assets	73.57	59.12	64.63	75.94	81.72	69.44
Property, Plant & Equipment	44.01	46.28	54.1	53.67	44.12	40.96
Long-Term Investments	11.11	11.93	24.51	21.17	18.9	17.44
Goodwill	8.43	8.43	8.45	8.43	-	-
Other Intangible Assets	1.1	0.97	1.19	1.28	0.6	0.29
Long-Term Accounts Receivable	4.47	5.97	4.74	4.73	4.81	4.3
Long-Term Deferred Tax Assets	0.23	0.2	0.1	0.13	0.06	0.05
Long-Term Deferred Charges	-	-	-	-	-	0.35
Other Long-Term Assets	21.96	19.89	5.83	2.82	5.04	4.55
Total Assets	164.87	152.8	163.57	168.16	155.25	137.38

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	13.04	10.36	9.42	9.15	13.58	12.15
Accrued Expenses	5.47	5.65	5.29	5.73	5.71	4.75
Current Portion of Long-Term Debt	2.42	2.36	2.24	2.3	0.98	0.91
Current Income Taxes Payable	1.88	1.18	0.65	0.75	0.79	0.81
Current Unearned Revenue	0.07	0.05	0.01	0.02	0.01	0.07
Other Current Liabilities	14.09	6.37	5.16	5.28	5.93	5.25
Total Current Liabilities	36.96	25.97	22.79	23.24	27	23.94
Long-Term Debt	4.46	0.56	0.9	0.95	1.04	1.1
Long-Term Leases	0.04	0.06	0.05	0.03	0.05	-
Long-Term Unearned Revenue	-	0.03	0.03	0.03	0.03	0.03
Long-Term Deferred Tax Liabilities	0.56	0.56	1.6	1.23	0.95	0.9
Other Long-Term Liabilities	1.68	1.7	2.92	6.04	1.56	1.47
Total Liabilities	43.7	28.87	28.29	31.51	30.63	27.44

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	10.71	10.74	10.76	10.74	10.73	10.74
Additional Paid-In Capital	0.52	0.52	0.6	0.6	0.6	0.6
Retained Earnings	38.74	40.1	39.47	40.86	31.24	32.76
Treasury Stock	-0.14	-0.14	-0.14	-0.14	-0.14	-0.14
Comprehensive Income & Other	12.49	12.63	19.37	17.62	22.83	15.13
Total Common Equity	62.32	63.86	70.07	69.67	65.26	59.1
Minority Interest	58.85	60.07	65.21	66.98	59.35	50.84
Shareholders' Equity	121.17	123.93	135.28	136.65	124.61	109.94
Total Liabilities & Equity	164.87	152.8	163.57	168.16	155.25	137.38

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6.92	2.97	3.19	3.29	2.07	2.01
Net Cash (Debt)	10.06	4.74	11.04	14.11	20.89	18.96
Net Cash Growth	-4.41%	-57.07%	-21.79%	-32.45%	10.14%	8.68%
Net Cash Per Share	0.49	0.23	0.54	0.68	1.01	0.92
Filing Date Shares Outstanding	20.72	20.77	20.77	20.77	20.77	20.77
Total Common Shares Outstanding	20.72	20.77	20.77	20.77	20.77	20.77
Working Capital	36.61	33.15	41.84	52.7	54.71	45.5
Book Value Per Share	3.01	3.07	3.37	3.35	3.14	2.84
Tangible Book Value	52.79	54.45	60.42	59.96	64.67	58.8
Tangible Book Value Per Share	2.55	2.62	2.91	2.89	3.11	2.83
Land	-	-	-	-	4.16	2.89
Buildings	-	-	-	-	29.06	28.9
Machinery	-	-	-	-	110.68	101.07

Data Source: S&P Global Market Intelligence Last updated: Aug 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 14, 2026

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