Dn Agrar Group 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	3.47	7.61	1.76	1.59	4.25
Cash & Short-Term Investments	3.47	7.61	1.76	1.59	4.25
Cash Growth	-54.42%	333.38%	10.74%	-62.64%	249.85%
Accounts Receivable	40.52	9.34	11.03	13.35	10.82
Other Receivables	-	25.78	23.42	11.11	4.12
Receivables	40.52	35.12	34.45	24.46	14.95
Inventory	100.73	72.82	57.7	45.84	30.1
Prepaid Expenses	1.74	0.95	0.71	0.75	0.52
Other Current Assets	-	0.23	0.46	0.59	0.13
Total Current Assets	146.47	116.73	95.07	73.22	49.95
Property, Plant & Equipment	290.94	238.71	205.3	153.9	94.68
Long-Term Investments	-	-	-	-	0.05
Other Intangible Assets	1.74	4.75	6.79	6.7	1.68
Other Long-Term Assets	1.91	1.47	0.78	0.73	0.61
Total Assets	441.06	361.67	307.94	234.56	146.98
Accounts Payable	34.05	39.9	37.44	22.02	21.19
Accrued Expenses	4.04	3.97	2.98	2.62	1.91
Short-Term Debt	44.4	32.95	31.15	31.08	13.47
Current Portion of Leases	4.29	4.29	3.58	2.61	3.8
Current Income Taxes Payable	0.55	1.6	0.08	0.56	0.25
Current Unearned Revenue	0.14	0.14	0.28	0.14	0.2
Other Current Liabilities	2.5	1.81	1.54	1.09	1.17
Total Current Liabilities	89.95	84.66	77.07	60.12	41.99
Long-Term Debt	113.54	93.21	78.21	80	32.21
Long-Term Leases	10.66	8.65	8.74	12.72	6.77
Long-Term Unearned Revenue	1.45	1.59	1.58	1.87	-
Long-Term Deferred Tax Liabilities	6.74	7.2	7.6	0.12	0.35
Other Long-Term Liabilities	0.92	1.38	1.41	0.07	0.2
Total Liabilities	223.27	196.69	174.61	154.89	81.52
Common Stock	31.82	31.82	31.82	31.82	10.61
Additional Paid-In Capital	0.73	0.73	0.73	0.73	21.95
Retained Earnings	151.34	98.98	68.34	46.08	32.38
Treasury Stock	-0.07	-0.07	-0.27	-0.07	-0.02
Comprehensive Income & Other	33.96	33.52	32.71	0.41	0.14
Total Common Equity	217.79	164.98	133.34	78.98	65.06
Minority Interest	-	-	-	0.69	0.4
Shareholders' Equity	217.79	164.98	133.34	79.66	65.46
Total Liabilities & Equity	441.06	361.67	307.94	234.56	146.98
Total Debt	172.89	139.1	121.68	126.4	56.25
Net Cash (Debt)	-169.42	-131.49	-119.93	-124.81	-52
Net Cash Per Share	-1.06	-0.83	-	-0.78	-0.33
Filing Date Shares Outstanding	159.09	159.09	-	159.09	53.03
Total Common Shares Outstanding	159.09	159.09	-	159.09	53.03
Working Capital	56.52	32.07	18.01	13.1	7.95
Book Value Per Share	1.37	1.04	-	0.50	1.23
Tangible Book Value	216.05	160.23	126.55	72.27	63.37
Tangible Book Value Per Share	1.36	1.01	-	0.45	1.19
Land	-	22.98	20.55	-	3.04
Buildings	-	110.3	103.68	-	48.75
Machinery	-	77.56	69.73	-	40.71
Construction In Progress	-	44.96	17.44	-	5.43

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