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	39.53	34.28	49.16	36.7	55.56
Other Receivables	11.27	5.12	12.55	3.74	3.86
Receivables	50.8	39.4	61.71	40.43	59.42
Inventory	24.83	20.58	21.47	35.02	11.68
Other Current Assets	1.25	0.95	1.13	1.6	0.72
Total Current Assets	86.06	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	0.22	0.22	-	-	-
Total Assets	161.88	157.81	167.28	167.92	156.31
Accounts Payable	27.73	30.11	24.36	26.88	23.79
Accrued Expenses	6.46	-	8.75	6.82	4.86
Short-Term Debt	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	2.5	1.54	1.3	1.23	1.71
Other Current Liabilities	3.45	0.86	2.34	1.41	1.58
Total Current Liabilities	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	4.73	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	-	-	-	-
Total Liabilities	85.42	76.67	85.49	89.67	80.86
Common Stock	13.04	13.04	13.04	13.04	13.04
Retained Earnings	7.65	9.6	13.13	8.11	6.89
Comprehensive Income & Other	55.77	58.5	55.63	57.1	55.52
Shareholders' Equity	76.46	81.14	81.79	78.24	75.44
Total Liabilities & Equity	161.88	157.81	167.28	167.92	156.31
Total Debt	35.14	33.89	37.3	41.21	35.05
Net Cash (Debt)	-25.96	-13.17	-29.67	-26.89	-27.49
Net Cash Per Share	-1.16	-0.59	-1.32	-1.20	-1.22
Filing Date Shares Outstanding	22.48	22.48	22.48	22.48	22.48
Total Common Shares Outstanding	22.48	22.48	22.48	22.48	22.48
Working Capital	10.66	15.08	17.68	17.77	12.54
Book Value Per Share	3.40	3.61	3.64	3.48	3.36
Tangible Book Value	75.72	80.8	81.53	77.79	74.98
Tangible Book Value Per Share	3.37	3.59	3.63	3.46	3.34
Land	21.25	21.25	21.25	21.25	21.25
Buildings	44.06	42.66	42.36	40.79	40.59
Machinery	101.89	100.3	94.04	95.91	95.02
Construction In Progress	13.4	10.15	8.24	6.41	0.42

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