Fabrica de Scule Rasnov 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	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	1.1	0.18	0.72	1.6	1.42
Cash & Short-Term Investments	1.1	0.18	0.72	1.6	1.42
Cash Growth	517.45%	-75.41%	-54.69%	12.87%	-26.03%
Accounts Receivable	0.98	1.12	1.71	0.63	1.43
Receivables	0.98	1.12	1.71	0.63	1.43
Inventory	1.64	1.29	1.51	1.46	1.42
Prepaid Expenses	0.03	0.01	0.01	0.01	0.04
Total Current Assets	3.75	2.59	3.95	3.7	4.3
Property, Plant & Equipment	21.96	21.81	21.82	21.26	20.44
Long-Term Investments	0	0	0	0	0
Other Intangible Assets	4.32	4.44	4.56	4.69	4.81
Other Long-Term Assets	-	0.01	-	0.01	0.01
Total Assets	30.03	28.85	30.33	29.65	29.55
Accounts Payable	-	0.34	-	-	-
Accrued Expenses	-	0.26	-	-	-
Short-Term Debt	-	0	-	-	-
Current Portion of Leases	-	0.08	-	-	-
Current Unearned Revenue	-	0.02	0.03	0.04	0.1
Other Current Liabilities	1.34	0.4	3.87	1.68	1.8
Total Current Liabilities	1.34	1.11	3.9	1.71	1.9
Long-Term Leases	-	0.02	-	-	-
Long-Term Unearned Revenue	0.05	0.06	0.09	0.11	0.1
Other Long-Term Liabilities	-	-	0.32	3.8	3.55
Total Liabilities	1.39	1.19	4.31	5.62	5.55
Common Stock	14.13	14.13	14.13	14.13	14.13
Retained Earnings	7.15	6.27	4.72	2.82	2.85
Comprehensive Income & Other	7.37	7.27	7.17	7.07	7.02
Shareholders' Equity	28.64	27.67	26.02	24.02	24
Total Liabilities & Equity	30.03	28.85	30.33	29.65	29.55
Total Debt	-	0.09	-	-	-
Net Cash (Debt)	1.1	0.08	0.72	1.6	1.42
Net Cash Growth	1201.55%	-88.33%	-54.69%	12.87%	-
Net Cash Per Share	-	0.01	0.13	0.28	0.25
Filing Date Shares Outstanding	-	5.65	5.65	5.65	5.65
Total Common Shares Outstanding	-	5.65	5.65	5.65	5.65
Working Capital	2.41	1.48	0.05	1.99	2.4
Book Value Per Share	-	4.90	4.61	4.25	4.25
Tangible Book Value	24.32	23.23	21.46	19.34	19.2
Tangible Book Value Per Share	-	4.11	3.80	3.42	3.40
Land	-	7.26	7.26	7.26	7.26
Buildings	-	8.63	7.26	6.9	8.93
Machinery	-	11.11	10.65	10.99	11.96
Construction In Progress	-	0.26	1.63	0.79	0.93

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