S.C. 24 Ianuarie S.A. (BVB:IANY)

S.C. 24 Ianuarie Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Jan 1, 2025	Jan 1, 2024	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.2	0.06	0.5	0.52	0.63
Cash & Short-Term Investments	0.2	0.06	0.5	0.52	0.63
Cash Growth	215.15%	-87.53%	-3.25%	-17.87%	37.28%
Accounts Receivable	4.29	2.89	5.48	4.1	3.15
Other Receivables	0.29	0.18	1.12	-	0.2
Receivables	4.59	3.08	6.6	4.1	3.36
Inventory	19.72	21.93	14	18	21.65
Prepaid Expenses	0.11	0.08	0.09	-	-
Other Current Assets	-	-	-	-	0.04
Total Current Assets	24.61	25.15	21.2	22.61	25.68
Property, Plant & Equipment	39.91	42.29	42.59	38.02	38.12
Other Intangible Assets	0	0.02	0.04	0.02	0.05
Other Long-Term Assets	0.49	0.46	0.47	0.61	0.14
Total Assets	65.02	67.92	64.3	61.26	63.99
Accounts Payable	4.93	5.74	5.15	5.99	9.31
Current Portion of Long-Term Debt	14.88	15.5	14.12	14.26	10.31
Current Unearned Revenue	7.87	6.76	3.65	3.69	5.75
Other Current Liabilities	1	1.76	1.25	1.31	1.72
Total Current Liabilities	28.67	29.75	24.18	25.24	27.1
Long-Term Debt	0.86	2.53	3.6	-	0.72
Long-Term Unearned Revenue	0.36	0.58	0.86	1.14	1.44
Other Long-Term Liabilities	0.02	0.07	0.13	0.48	0.75
Total Liabilities	29.91	32.93	28.77	26.86	30.01
Common Stock	1.22	1.22	1.22	1.22	1.22
Retained Earnings	1.2	1.14	1.92	7.01	1.11
Comprehensive Income & Other	32.69	32.63	32.39	26.18	31.64
Shareholders' Equity	35.11	34.99	35.53	34.4	33.97
Total Liabilities & Equity	65.02	67.92	64.3	61.26	63.99
Total Debt	15.74	18.03	17.73	14.26	11.03
Net Cash (Debt)	-15.54	-17.97	-17.22	-13.74	-10.4
Net Cash Per Share	-31.83	-36.80	-	-28.13	-21.31
Filing Date Shares Outstanding	0.49	0.49	-	0.49	0.49
Total Common Shares Outstanding	0.49	0.49	-	0.49	0.49
Working Capital	-4.05	-4.6	-2.98	-2.63	-1.42
Book Value Per Share	71.92	71.66	-	70.46	69.58
Tangible Book Value	35.11	34.97	35.49	34.39	33.93
Tangible Book Value Per Share	71.91	71.63	-	70.43	69.48
Land	23.49	23.49	23.49	23.49	23.49
Buildings	7.79	7.77	7.68	6.5	6.5
Machinery	37.43	35.73	14.68	29.38	28.15
Construction In Progress	0.19	1.78	0.69	0.7	0.08

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