Agroland Business System Balance Sheet

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

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	3.06	3.83	5.49	4.43	7.05	4.79
Cash & Short-Term Investments	3.06	3.83	5.49	4.43	7.05	4.79
Cash Growth	-60.78%	-30.23%	23.88%	-37.16%	47.17%	-28.47%
Accounts Receivable	-	-	-	-	-	33.7
Other Receivables	78.24	52.9	52.79	46.35	46.55	4.62
Receivables	78.24	52.9	52.79	46.35	46.55	38.32
Inventory	112.98	84.53	69.83	55.19	52.85	33.27
Prepaid Expenses	0.11	0.48	0.38	0	-	-
Total Current Assets	194.38	141.74	128.49	105.97	106.44	76.38
Property, Plant & Equipment	126.71	127.32	96.4	79.23	77.38	43.2
Long-Term Investments	-	-	-	-	-	0
Other Intangible Assets	1.68	1.73	1.54	1.43	1.38	0.34
Long-Term Deferred Charges	-	-	-	-	-	0.43
Other Long-Term Assets	13.94	12.97	8.16	7	7.2	9.59
Total Assets	336.71	283.76	234.59	193.64	192.4	137.12
Accounts Payable	91.73	47.23	33.69	35.99	37.32	23.31
Accrued Expenses	6.73	7.68	6.86	6.48	3.78	-
Short-Term Debt	-	-	-	-	-	1.61
Current Portion of Long-Term Debt	89.48	86.35	45.02	25.26	21.3	19.42
Current Portion of Leases	2.6	2.84	1.77	1.32	2.59	-
Current Income Taxes Payable	2.08	1.11	2.3	0.83	0.06	1.37
Current Unearned Revenue	-	0.12	-	-	-	1.32
Other Current Liabilities	5.2	3.46	6.46	2.35	6.91	8.77
Total Current Liabilities	197.81	148.77	96.11	72.23	71.95	55.8
Long-Term Debt	50.07	51.9	69.33	61.06	63.77	40.06
Long-Term Leases	6.81	7.22	4.35	3.19	2.67	-
Long-Term Unearned Revenue	-	-	-	0	-	-
Other Long-Term Liabilities	-	-	-	-0	0.06	2.94
Total Liabilities	254.69	207.89	169.79	136.48	138.45	98.79
Common Stock	9.25	9.25	9.25	9.25	8.85	4.76
Additional Paid-In Capital	27.97	27.97	27.97	27.97	27.97	13.82
Retained Earnings	46.24	40.09	29.02	21.37	18.57	19.74
Treasury Stock	-1.44	-1.44	-1.44	-1.44	-1.44	-
Comprehensive Income & Other	-	-	-	-	0	-
Shareholders' Equity	82.02	75.87	64.8	57.15	53.95	38.32
Total Liabilities & Equity	336.71	283.76	234.59	193.64	192.4	137.12
Total Debt	148.96	148.3	120.48	90.83	90.32	61.09
Net Cash (Debt)	-145.9	-144.47	-114.99	-86.4	-83.27	-56.3
Net Cash Per Share	-1.62	-1.61	-1.28	-0.96	-0.93	-1.06
Filing Date Shares Outstanding	89.98	89.98	89.98	89.98	89.98	52.93
Total Common Shares Outstanding	89.98	89.98	89.98	89.98	89.98	52.93
Working Capital	-3.44	-7.03	32.39	33.74	34.49	20.58
Book Value Per Share	0.91	0.84	0.72	0.64	0.60	0.72
Tangible Book Value	80.33	74.14	63.26	55.72	52.58	37.98
Tangible Book Value Per Share	0.89	0.82	0.70	0.62	0.58	0.72
Land	-	-	-	-	-	9.02
Buildings	-	-	-	-	-	19.81
Machinery	-	-	-	-	-	18.92
Construction In Progress	-	-	-	-	-	3.52

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