Comelf 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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	9.18	20.72	7.62	14.32	7.56
Cash & Short-Term Investments	9.18	20.72	7.62	14.32	7.56
Cash Growth	-55.71%	171.82%	-46.76%	89.33%	-30.23%
Accounts Receivable	51.14	34.28	49.16	36.7	55.56
Other Receivables	-	5.12	12.55	3.74	3.86
Receivables	51.14	39.4	61.71	40.43	59.42
Inventory	24.82	20.58	21.47	35.02	11.68
Other Current Assets	0.93	0.95	1.13	1.6	0.72
Total Current Assets	86.07	81.65	91.94	91.37	79.39
Property, Plant & Equipment	74.68	75.54	75.03	76.03	76.42
Other Intangible Assets	0.74	0.34	0.26	0.46	0.46
Long-Term Deferred Charges	0.17	0.06	0.06	0.06	0.03
Other Long-Term Assets	0.02	0.22	-	-	-
Total Assets	161.69	157.81	167.28	167.92	156.31
Accounts Payable	37.57	22.27	24.36	26.88	23.79
Accrued Expenses	-	6.42	8.75	6.82	4.86
Short-Term Debt	34.67	34.35	37.03	36.75	34.32
Current Portion of Leases	-	0.07	0.2	0.23	0.24
Current Unearned Revenue	-	1.54	1.3	1.23	1.71
Other Current Liabilities	0.55	1.76	2.34	1.41	1.58
Total Current Liabilities	74.28	66.57	74.25	73.6	66.84
Long-Term Debt	-	-	-	3.96	-
Long-Term Leases	-	-	0.07	0.27	0.49
Long-Term Unearned Revenue	5.85	4.67	5.71	6.2	4.66
Pension & Post-Retirement Benefits	0.17	0.21	0.25	0.16	0.11
Long-Term Deferred Tax Liabilities	5.12	5.23	5.21	5.49	8.76
Other Long-Term Liabilities	-0.84	-	-	-	-
Total Liabilities	84.58	76.67	85.49	89.67	80.86
Common Stock	13.04	13.04	13.04	13.04	13.04
Retained Earnings	5.69	9.6	13.13	8.11	6.89
Comprehensive Income & Other	58.38	58.5	55.63	57.1	55.52
Shareholders' Equity	77.11	81.14	81.79	78.24	75.44
Total Liabilities & Equity	161.69	157.81	167.28	167.92	156.31
Total Debt	34.67	34.42	37.3	41.21	35.05
Net Cash (Debt)	-25.49	-13.69	-29.67	-26.89	-27.49
Net Cash Per Share	-1.12	-0.61	-1.32	-1.20	-1.22
Filing Date Shares Outstanding	23.81	22.48	22.48	22.48	22.48
Total Common Shares Outstanding	23.81	22.48	22.48	22.48	22.48
Working Capital	11.79	15.08	17.68	17.77	12.54
Book Value Per Share	3.24	3.61	3.64	3.48	3.36
Tangible Book Value	76.36	80.8	81.53	77.79	74.98
Tangible Book Value Per Share	3.21	3.59	3.63	3.46	3.34
Land	-	21.25	21.25	21.25	21.25
Buildings	-	42.66	42.36	40.79	40.59
Machinery	-	100.3	94.04	95.91	95.02
Construction In Progress	-	10.15	8.24	6.41	0.42

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