BVB:AROBS Balance Sheet

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

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	207.06	259.6	88.08	101.37	102.21
Short-Term Investments	-	-	-	0.52	-
Cash & Short-Term Investments	207.06	259.6	88.08	101.9	102.21
Cash Growth	-13.16%	194.75%	-13.56%	-0.31%	-
Accounts Receivable	88.04	73.2	97.91	67.61	39.09
Other Receivables	7.81	8.24	6.83	5.22	22.77
Receivables	102.7	87.29	106.16	83.62	61.86
Inventory	15.73	8.8	6.98	8.92	5.04
Prepaid Expenses	2.6	2.32	2.02	1.95	1.82
Other Current Assets	-	0.09	0.03	2.09	-
Total Current Assets	328.09	358.1	203.25	198.48	170.93
Property, Plant & Equipment	35.99	39.08	52.79	19.63	5.96
Long-Term Investments	-	2.12	2.23	4.56	0.01
Goodwill	163.83	111.23	104.76	57.76	16.87
Other Intangible Assets	112.82	98.21	91.48	93.32	13.91
Long-Term Deferred Tax Assets	2.31	1.97	2.13	3.13	-
Long-Term Deferred Charges	-	2.98	8.12	-	-
Other Long-Term Assets	22.98	22.58	1.47	12.17	0.5
Total Assets	672.38	643.56	481.8	396.79	210.48
Accounts Payable	31.59	22.33	18.39	31.23	5.69
Accrued Expenses	15.7	14.63	15.07	5.47	-
Current Portion of Long-Term Debt	-	24.68	24.18	18.47	2.23
Current Portion of Leases	8.85	8.21	7.92	6.14	-
Current Income Taxes Payable	1.42	0.81	1.44	-	-
Current Unearned Revenue	13.03	13.49	8.96	0.42	6.64
Other Current Liabilities	21.35	15.8	14.63	14.55	13.6
Total Current Liabilities	116.22	99.95	90.59	76.29	28.16
Long-Term Debt	27.88	42.44	62.63	55.38	-
Long-Term Leases	15.21	17.27	11.31	7.69	-
Long-Term Unearned Revenue	5.71	4	3.83	2.1	0.89
Long-Term Deferred Tax Liabilities	12.97	11.7	12.2	13.08	-
Other Long-Term Liabilities	29.04	28.35	27.56	12.53	2.36
Total Liabilities	207.03	203.7	208.11	167.07	31.42
Common Stock	104.56	104.56	87.13	91.14	45.57
Additional Paid-In Capital	146.47	146.47	23.19	23.19	68.75
Retained Earnings	177.18	158.43	139.04	110.26	68.57
Treasury Stock	-9.52	-12.89	-5.69	-7.54	-4.01
Comprehensive Income & Other	44.47	43.83	30.71	12.75	0.23
Total Common Equity	463.16	440.4	274.37	229.8	179.11
Minority Interest	2.19	-0.55	-0.68	-0.08	-0.04
Shareholders' Equity	465.35	439.86	273.69	229.72	179.07
Total Liabilities & Equity	672.38	643.56	481.8	396.79	210.48
Total Debt	76.22	92.59	106.04	87.68	2.23
Net Cash (Debt)	130.84	167.02	-17.97	14.21	99.99
Net Cash Growth	-6.67%	-	-	-85.78%	-
Net Cash Per Share	0.35	0.16	-0.02	0.02	0.22
Filing Date Shares Outstanding	376.32	1,013	836.09	587.22	455.7
Total Common Shares Outstanding	376.32	1,013	836.09	587.22	455.7
Working Capital	211.88	258.15	112.66	122.19	142.77
Book Value Per Share	1.23	0.43	0.33	0.39	0.39
Tangible Book Value	186.51	230.96	78.13	78.72	148.33
Tangible Book Value Per Share	0.50	0.23	0.09	0.13	0.33
Buildings	-	10.84	5.76	5.54	5.07
Machinery	-	36.29	38.18	37.47	16.12
Construction In Progress	-	0.28	22.59	-	-

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