SC IAMU 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	0.81	0.87	0.71	0.46	4.08
Cash & Short-Term Investments	0.81	0.87	0.71	0.46	4.08
Cash Growth	-7.21%	22.24%	53.18%	-88.60%	-16.59%
Accounts Receivable	31.01	11.65	19.46	6.46	12.25
Other Receivables	0.77	1.22	1.03	0.15	0.6
Receivables	31.78	12.88	20.48	6.61	12.84
Inventory	33.04	41.83	45.17	47.54	30.44
Prepaid Expenses	0.01	0.01	0	0	0
Other Current Assets	-	0.01	0.02	0.16	0.17
Total Current Assets	65.64	55.59	66.39	54.78	47.53
Property, Plant & Equipment	33.48	39.99	46.6	44.35	50.08
Long-Term Investments	-	-	-	0	0
Other Intangible Assets	-	0.18	0.01	0.02	0
Other Long-Term Assets	0	0	0	2.55	2.2
Total Assets	99.12	95.76	113.01	101.7	99.82
Accounts Payable	5.69	3.55	4.93	6.51	8.8
Accrued Expenses	-	3.62	-	-	3.19
Short-Term Debt	21.96	-	-	-	-
Current Portion of Long-Term Debt	-	16.75	29.91	14.39	11.06
Current Income Taxes Payable	-	-	-	-	0.38
Current Unearned Revenue	-	0	0	0	0.05
Other Current Liabilities	3.45	0.6	3.14	3.42	0.39
Total Current Liabilities	31.1	24.52	37.98	24.33	23.87
Long-Term Debt	2.2	5.39	10.5	12.04	12.54
Long-Term Unearned Revenue	0	0	0	0	-
Other Long-Term Liabilities	0.04	-	-	-	-
Total Liabilities	33.34	29.91	48.49	36.37	36.42
Common Stock	23.75	23.75	23.75	23.75	23.75
Retained Earnings	6.24	6.33	6.26	8.6	10.62
Comprehensive Income & Other	35.79	35.77	34.51	32.99	29.02
Shareholders' Equity	65.78	65.86	64.52	65.34	63.4
Total Liabilities & Equity	99.12	95.76	113.01	101.7	99.82
Total Debt	24.16	22.14	40.42	26.43	23.61
Net Cash (Debt)	-23.35	-21.27	-39.71	-25.96	-19.53
Net Cash Per Share	-	-2.24	-4.18	-2.73	-2.06
Filing Date Shares Outstanding	-	9.5	9.5	9.5	9.5
Total Common Shares Outstanding	-	9.5	9.5	9.5	9.5
Working Capital	34.54	31.08	28.41	30.45	23.66
Book Value Per Share	-	6.93	6.79	6.88	6.67
Tangible Book Value	65.78	65.68	64.51	65.32	63.39
Tangible Book Value Per Share	-	6.91	6.79	6.88	6.67
Land	-	1.62	1.62	1.49	1.49
Buildings	-	10.05	10.05	11.87	11.59
Machinery	-	113.98	106.99	105.94	104.67
Construction In Progress	-	0.09	7.43	0.29	0.23