SC IAMU Balance Sheet

Financials in millions RON. Fiscal year is January - December.

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Jan '21 Jan 1, 2021
Cash & Equivalents	0.65	0.87	0.71	0.46	4.08	4.89
Cash & Short-Term Investments	0.65	0.87	0.71	0.46	4.08	4.89
Cash Growth	-44.74%	22.24%	53.18%	-88.60%	-16.59%	-11.16%
Accounts Receivable	36.92	11.65	19.46	6.46	12.25	6.69
Other Receivables	-	1.22	1.03	0.15	0.6	0.59
Receivables	36.92	12.88	20.48	6.61	12.84	7.28
Inventory	35.62	41.83	45.17	47.54	30.44	24.99
Prepaid Expenses	0	0.01	0	0	0	0.01
Other Current Assets	-	0.01	0.02	0.16	0.17	0.01
Total Current Assets	73.19	55.59	66.39	54.78	47.53	37.17
Property, Plant & Equipment	36.62	39.99	46.6	44.35	50.08	56.55
Long-Term Investments	-	-	-	0	0	0
Other Intangible Assets	-	0.18	0.01	0.02	0	0.01
Other Long-Term Assets	0	0	0	2.55	2.2	0.08
Total Assets	109.82	95.76	113.01	101.7	99.82	93.82
Accounts Payable	-	3.55	4.93	6.51	8.8	5.96
Accrued Expenses	-	3.62	-	-	3.19	2.55
Current Portion of Long-Term Debt	37.94	16.75	29.91	14.39	11.06	8.72
Current Income Taxes Payable	-	-	-	-	0.38	0.04
Current Unearned Revenue	0	0	0	0	0.05	1.22
Other Current Liabilities	-	0.6	3.14	3.42	0.39	0.31
Total Current Liabilities	37.94	24.52	37.98	24.33	23.87	18.8
Long-Term Debt	5.99	5.39	10.5	12.04	12.54	17.08
Long-Term Unearned Revenue	0	0	0	0	-	-
Total Liabilities	43.94	29.91	48.49	36.37	36.42	35.89
Common Stock	23.75	23.75	23.75	23.75	23.75	23.75
Retained Earnings	1.75	6.33	6.26	8.6	10.62	7.6
Comprehensive Income & Other	40.38	35.77	34.51	32.99	29.02	26.58
Shareholders' Equity	65.88	65.86	64.52	65.34	63.4	57.93
Total Liabilities & Equity	109.82	95.76	113.01	101.7	99.82	93.82
Total Debt	43.93	22.14	40.42	26.43	23.61	25.8
Net Cash (Debt)	-43.28	-21.27	-39.71	-25.96	-19.53	-20.91
Net Cash Per Share	-4.56	-2.24	-4.18	-2.73	-2.06	-2.20
Filing Date Shares Outstanding	9.5	9.5	9.5	9.5	9.5	9.5
Total Common Shares Outstanding	9.5	9.5	9.5	9.5	9.5	9.5
Working Capital	35.25	31.08	28.41	30.45	23.66	18.37
Book Value Per Share	6.93	6.93	6.79	6.88	6.67	6.10
Tangible Book Value	65.88	65.68	64.51	65.32	63.39	57.92
Tangible Book Value Per Share	6.93	6.91	6.79	6.88	6.67	6.10
Land	-	1.62	1.62	1.49	1.49	1.49
Buildings	-	10.05	10.05	11.87	11.59	11.59
Machinery	-	113.98	106.99	105.94	104.67	103.01
Construction In Progress	-	0.09	7.43	0.29	0.23	0.08

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