Wiser Technology AD (BUL:WISR)

Wiser Technology AD Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.5	11.81	5.27	1.65	3.89
Cash & Short-Term Investments	2.5	11.81	5.27	1.65	3.89
Cash Growth	-78.84%	123.95%	220.35%	-57.71%	342.27%
Accounts Receivable	21.83	14.7	1.99	1.51	0.65
Other Receivables	1.39	1.7	0.21	0.03	-
Receivables	23.22	16.4	2.2	1.53	0.65
Inventory	0.16	0.07	-	-	0.01
Prepaid Expenses	-	0.34	0.02	0.01	0
Other Current Assets	0.06	0.12	0.14	0.13	0.01
Total Current Assets	25.93	28.72	7.63	3.31	4.57
Property, Plant & Equipment	5.09	4.3	0.29	0.2	0.27
Long-Term Investments	0.02	1.8	6.32	6.22	5.55
Goodwill	42.33	42.88	10.88	-	-
Other Intangible Assets	0.72	0.38	0.01	0.07	0.07
Long-Term Deferred Tax Assets	0.84	0.84	0.1	0.02	0.02
Other Long-Term Assets	0.01	0.01	0.02	0.01	1.25
Total Assets	74.95	78.95	25.26	9.83	11.73
Accounts Payable	9.12	4.29	0.76	0.23	0.22
Accrued Expenses	6.09	6.9	1.42	0.38	0.25
Short-Term Debt	9.06	0.54	2.2	0.03	0.06
Current Portion of Leases	0.9	0.69	0.09	0.06	0.06
Current Income Taxes Payable	1.13	0.19	0.01	0.06	0.14
Other Current Liabilities	1.38	4.08	3.4	0.59	0.18
Total Current Liabilities	27.67	16.68	7.89	1.35	0.91
Long-Term Debt	0.66	6.2	1.37	-	-
Long-Term Leases	2.57	2.3	0.09	0.09	0.15
Long-Term Deferred Tax Liabilities	0.01	0.01	0.04	0.06	0.03
Other Long-Term Liabilities	0.52	0.38	0.14	0.03	0.07
Total Liabilities	31.43	25.56	9.53	1.52	1.16
Common Stock	19.25	16.33	6.88	0.68	0.68
Additional Paid-In Capital	57.38	43.2	8.65	1.19	1.19
Retained Earnings	-10.04	-1.41	-0.3	5.71	8.33
Comprehensive Income & Other	-23.07	-3.69	0.35	0.56	0.24
Total Common Equity	43.53	54.44	15.57	8.14	10.44
Minority Interest	-	-1.04	0.16	0.18	0.13
Shareholders' Equity	43.53	53.39	15.73	8.31	10.57
Total Liabilities & Equity	74.95	78.95	25.26	9.83	11.73
Total Debt	13.18	9.72	3.75	0.18	0.28
Net Cash (Debt)	-10.68	2.09	1.52	1.47	3.61
Net Cash Growth	-	37.28%	3.68%	-59.41%	584.47%
Net Cash Per Share	-0.55	0.18	0.23	0.23	0.89
Filing Date Shares Outstanding	19.25	16.33	6.88	4.05	4.05
Total Common Shares Outstanding	19.25	16.33	6.88	4.05	4.05
Working Capital	-1.74	12.05	-0.25	1.96	3.66
Book Value Per Share	2.26	3.33	2.26	2.01	2.58
Tangible Book Value	0.47	11.17	4.68	8.06	10.37
Tangible Book Value Per Share	0.02	0.68	0.68	1.99	2.56
Buildings	-	5.53	0.16	0.16	0.33
Machinery	-	3.38	0.75	0.28	0.39

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.