S.C. Comcereal Balance Sheet

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

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	0.2	2	2.78	1.23	4.27
Cash & Short-Term Investments	0.2	2	2.78	1.23	4.27
Cash Growth	-89.79%	-27.90%	124.94%	-71.07%	108.10%
Accounts Receivable	8.85	6.13	8.69	10.87	5.73
Other Receivables	1.82	1.89	2.66	1.69	0.63
Receivables	10.67	8.02	11.35	12.56	6.35
Inventory	8.38	4.45	5.47	10.47	15.13
Prepaid Expenses	0.08	0.06	0.03	0.13	0.14
Total Current Assets	19.33	14.52	19.63	24.4	25.89
Property, Plant & Equipment	38.64	39.45	39.78	21.18	22.29
Other Intangible Assets	-	0.02	0.04	0.04	-
Other Long-Term Assets	-	-	0.17	-	0.14
Total Assets	57.99	56.43	62.07	48.09	48.32
Accounts Payable	9.98	7.67	5.81	9.15	12.17
Accrued Expenses	1.28	1.19	1.95	1.29	0.96
Short-Term Debt	10.02	12.61	12	10	-
Current Portion of Long-Term Debt	2.37	0.79	0.98	1.58	11.67
Current Income Taxes Payable	0.12	-	0.26	-	0.12
Current Unearned Revenue	0.42	0.5	0	2.42	0
Other Current Liabilities	1.26	1.15	0.85	0.81	0.25
Total Current Liabilities	25.43	23.91	21.86	25.24	25.17
Long-Term Debt	0.08	0.56	1.35	2.33	3.9
Total Liabilities	25.51	24.47	23.2	27.57	29.07
Common Stock	11.9	11.9	2.53	2.53	2.53
Retained Earnings	-5.11	-5.98	9.8	9.72	9.19
Comprehensive Income & Other	25.68	26.03	26.53	8.27	7.52
Shareholders' Equity	32.47	31.95	38.86	20.53	19.25
Total Liabilities & Equity	57.99	56.43	62.07	48.09	48.32
Total Debt	12.46	13.96	14.33	13.9	15.57
Net Cash (Debt)	-12.26	-11.96	-11.55	-12.67	-11.31
Net Cash Per Share	-11.85	-11.56	-11.41	-12.51	-11.17
Filing Date Shares Outstanding	1.03	1.03	1.01	1.01	1.01
Total Common Shares Outstanding	1.03	1.03	1.01	1.01	1.01
Working Capital	-6.1	-9.39	-2.23	-0.84	0.72
Book Value Per Share	31.38	30.88	38.37	20.27	19.01
Tangible Book Value	32.47	31.94	38.83	20.49	19.25
Tangible Book Value Per Share	31.38	30.86	38.34	20.23	19.01
Land	26.77	26.39	25.79	5.61	5.29
Buildings	12.37	12.5	12.18	12.1	11.8
Machinery	23.43	22.98	22.69	23.02	22.86

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