Wiser Technology 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	18.14	11.81	5.27	1.65	3.89	0.88
Cash & Short-Term Investments	18.14	11.81	5.27	1.65	3.89	0.88
Cash Growth	-13.43%	123.95%	220.35%	-57.71%	342.27%	113.59%
Accounts Receivable	-	14.7	1.99	1.51	0.65	0.74
Other Receivables	7.29	1.7	0.21	0.03	-	0.05
Receivables	7.29	16.4	2.2	1.53	0.65	0.78
Inventory	-	0.07	-	-	0.01	0.01
Prepaid Expenses	-	0.34	0.02	0.01	0	-
Other Current Assets	-	0.12	0.14	0.13	0.01	-
Total Current Assets	25.43	28.72	7.63	3.31	4.57	1.67
Property, Plant & Equipment	0	4.3	0.29	0.2	0.27	0.16
Long-Term Investments	49.4	1.8	6.32	6.22	5.55	2.83
Goodwill	-	42.88	10.88	-	-	-
Other Intangible Assets	0.02	0.38	0.01	0.07	0.07	0.06
Long-Term Deferred Tax Assets	0.45	0.84	0.1	0.02	0.02	0.01
Other Long-Term Assets	0	0.01	0.02	0.01	1.25	0.01
Total Assets	75.3	78.95	25.26	9.83	11.73	4.74
Accounts Payable	0.06	4.29	0.76	0.23	0.22	0.16
Accrued Expenses	0.05	6.9	1.42	0.38	0.25	0.27
Short-Term Debt	16.81	0.54	2.2	0.03	0.06	0.14
Current Portion of Leases	-	0.69	0.09	0.06	0.06	-
Current Income Taxes Payable	0.01	0.19	0.01	0.06	0.14	0.03
Other Current Liabilities	1.69	4.08	3.4	0.59	0.18	0.53
Total Current Liabilities	18.63	16.68	7.89	1.35	0.91	1.13
Long-Term Debt	0.75	6.2	1.37	-	-	0.1
Long-Term Leases	-	2.3	0.09	0.09	0.15	0.11
Long-Term Deferred Tax Liabilities	-	0.01	0.04	0.06	0.03	0.24
Other Long-Term Liabilities	-	0.38	0.14	0.03	0.07	0.01
Total Liabilities	19.38	25.56	9.53	1.52	1.16	1.6
Common Stock	16.43	16.33	6.88	0.68	0.68	0.68
Additional Paid-In Capital	43.12	43.2	8.65	1.19	1.19	1.19
Retained Earnings	1.36	-1.41	-0.3	5.71	8.33	-0.71
Comprehensive Income & Other	-4.98	-3.69	0.35	0.56	0.24	1.85
Total Common Equity	55.93	54.44	15.57	8.14	10.44	3.01
Minority Interest	-	-1.04	0.16	0.18	0.13	0.12
Shareholders' Equity	55.93	53.39	15.73	8.31	10.57	3.13
Total Liabilities & Equity	75.3	78.95	25.26	9.83	11.73	4.74
Total Debt	17.56	9.72	3.75	0.18	0.28	0.35
Net Cash (Debt)	0.58	2.09	1.52	1.47	3.61	0.53
Net Cash Growth	-	37.28%	3.68%	-59.41%	584.47%	398.11%
Net Cash Per Share	0.04	0.18	0.23	0.23	0.89	0.13
Filing Date Shares Outstanding	16.43	16.33	6.88	4.05	4.05	4.05
Total Common Shares Outstanding	16.43	16.33	6.88	4.05	4.05	4.05
Working Capital	6.8	12.05	-0.25	1.96	3.66	0.54
Book Value Per Share	3.40	3.33	2.26	2.01	2.58	0.74
Tangible Book Value	55.91	11.17	4.68	8.06	10.37	2.96
Tangible Book Value Per Share	3.40	0.68	0.68	1.99	2.56	0.73
Buildings	-	5.53	0.16	0.16	0.33	-
Machinery	-	3.38	0.75	0.28	0.39	-

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