Comelf 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	Dec '21 Dec 31, 2021
Cash & Equivalents	7.46	9.18	20.72	7.62	14.32	7.56
Cash & Short-Term Investments	7.46	9.18	20.72	7.62	14.32	7.56
Cash Growth	-47.04%	-55.71%	171.82%	-46.76%	89.33%	-30.23%
Accounts Receivable	42.63	39.53	34.28	49.16	36.7	55.56
Other Receivables	11.85	11.27	5.12	12.55	3.74	3.86
Receivables	54.49	50.8	39.4	61.71	40.43	59.42
Inventory	28.23	24.83	20.58	21.47	35.02	11.68
Other Current Assets	1.33	1.25	0.95	1.13	1.6	0.72
Total Current Assets	91.51	86.06	81.65	91.94	91.37	79.39
Property, Plant & Equipment	73.65	74.68	75.54	75.03	76.03	76.42
Other Intangible Assets	0.69	0.74	0.34	0.26	0.46	0.46
Long-Term Deferred Charges	0.19	0.17	0.06	0.06	0.06	0.03
Other Long-Term Assets	0.22	0.22	0.22	-	-	-
Total Assets	166.26	161.88	157.81	167.28	167.92	156.31
Accounts Payable	29.69	27.73	30.11	24.36	26.88	23.79
Accrued Expenses	7.31	6.46	-	8.75	6.82	4.86
Short-Term Debt	36	35.14	33.82	37.03	36.75	34.32
Current Portion of Leases	-	-	0.07	0.2	0.23	0.24
Current Unearned Revenue	1	2.5	1.54	1.3	1.23	1.71
Other Current Liabilities	3.44	3.45	0.86	2.34	1.41	1.58
Total Current Liabilities	77.54	75.4	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	5.71	4.73	4.67	5.71	6.2	4.66
Pension & Post-Retirement Benefits	0.17	0.17	0.21	0.25	0.16	0.11
Long-Term Deferred Tax Liabilities	5.09	5.12	5.23	5.21	5.49	8.76
Other Long-Term Liabilities	-	-0	-	-	-	-
Total Liabilities	88.51	85.42	76.67	85.49	89.67	80.86
Common Stock	13.04	13.04	13.04	13.04	13.04	13.04
Retained Earnings	9.09	7.65	9.6	13.13	8.11	6.89
Comprehensive Income & Other	55.62	55.77	58.5	55.63	57.1	55.52
Shareholders' Equity	77.74	76.46	81.14	81.79	78.24	75.44
Total Liabilities & Equity	166.26	161.88	157.81	167.28	167.92	156.31
Total Debt	36	35.14	33.89	37.3	41.21	35.05
Net Cash (Debt)	-28.54	-25.96	-13.17	-29.67	-26.89	-27.49
Net Cash Per Share	-1.27	-1.16	-0.59	-1.32	-1.20	-1.22
Filing Date Shares Outstanding	22.48	22.48	22.48	22.48	22.48	22.48
Total Common Shares Outstanding	22.48	22.48	22.48	22.48	22.48	22.48
Working Capital	13.97	10.66	15.08	17.68	17.77	12.54
Book Value Per Share	3.46	3.40	3.61	3.64	3.48	3.36
Tangible Book Value	77.06	75.72	80.8	81.53	77.79	74.98
Tangible Book Value Per Share	3.43	3.37	3.59	3.63	3.46	3.34
Land	21.25	21.25	21.25	21.25	21.25	21.25
Buildings	44.06	44.06	42.66	42.36	40.79	40.59
Machinery	102.36	101.89	100.3	94.04	95.91	95.02
Construction In Progress	13.6	13.4	10.15	8.24	6.41	0.42