S.C. Helios 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	14.38	12	8.76	6.81	3.9
Cash & Short-Term Investments	14.38	12	8.76	6.81	3.9
Cash Growth	19.76%	37.05%	28.67%	74.53%	-38.27%
Accounts Receivable	0.02	0.11	0.06	0.26	0.05
Other Receivables	0.1	0.08	0.11	0.07	0.18
Receivables	0.12	0.19	0.18	0.33	0.24
Inventory	14.45	11.37	9.52	9.73	9.72
Total Current Assets	28.95	23.56	18.45	16.86	13.86
Property, Plant & Equipment	32.66	33.34	33.95	33.61	36.2
Other Intangible Assets	-	-	0	0	0.04
Other Long-Term Assets	-	-	-	1.93	0.19
Total Assets	61.6	56.91	52.4	52.41	50.29
Accounts Payable	0.92	1.04	0.95	1.96	0.91
Accrued Expenses	0.31	0.32	0.35	0.35	0.36
Current Portion of Long-Term Debt	8.91	9.46	9.56	10.42	10.33
Current Portion of Leases	0.01	-	-	-	0.2
Current Income Taxes Payable	0.18	0.36	0.29	0.38	0.3
Current Unearned Revenue	0.05	0.03	0.03	0.06	0.21
Other Current Liabilities	0.16	0.01	0.01	0.01	0.01
Total Current Liabilities	10.53	11.23	11.2	13.19	12.33
Long-Term Debt	-	0.13	0.89	1.74	3.37
Total Liabilities	10.53	11.35	12.09	14.92	15.69
Common Stock	3.62	3.62	3.62	3.62	3.62
Retained Earnings	17.26	11.74	6.49	6.47	3.58
Comprehensive Income & Other	30.2	30.2	30.2	27.4	27.4
Shareholders' Equity	51.07	45.56	40.31	37.48	34.6
Total Liabilities & Equity	61.6	56.91	52.4	52.41	50.29
Total Debt	8.92	9.59	10.45	12.16	13.89
Net Cash (Debt)	5.46	2.42	-1.69	-5.35	-9.99
Net Cash Growth	125.72%	-	-	-	-
Net Cash Per Share	3.77	1.67	-1.17	-3.70	-6.91
Filing Date Shares Outstanding	1.45	1.45	1.45	1.45	1.45
Total Common Shares Outstanding	1.45	1.45	1.45	1.45	1.45
Working Capital	18.42	12.34	7.25	3.68	1.53
Book Value Per Share	35.29	31.48	27.85	25.90	23.91
Tangible Book Value	51.07	45.56	40.31	37.48	34.56
Tangible Book Value Per Share	35.29	31.48	27.85	25.90	23.88
Land	13.18	13.18	12.26	12.26	12.26
Buildings	17.25	16.98	16.53	16.53	15.86
Machinery	35.2	33.36	33.34	32.07	31.1
Construction In Progress	1.32	1.75	1.24	-	1.8

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