IAR S.A. (BVB:IARV)

IAR S.A. Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	0.51	2.39	5.03	18.13	258.29	45.3
Short-Term Investments	55.77	58.36	14.83	67.51	-	-
Cash & Short-Term Investments	56.27	60.75	19.86	85.64	258.29	45.3
Cash Growth	62.06%	205.88%	-76.81%	-66.84%	470.13%	363.58%
Accounts Receivable	67.35	75.96	170.35	115.91	39.4	46.55
Other Receivables	-	5.96	13.09	9.68	0.67	2.06
Receivables	67.35	81.93	183.45	125.58	40.06	48.61
Inventory	512.52	430.37	489.23	294.42	256.83	222.84
Other Current Assets	-	-0	-	-	-	-
Total Current Assets	636.14	573.04	692.54	505.65	555.19	316.75
Property, Plant & Equipment	115.13	116.22	106.17	102.05	95.35	85.37
Long-Term Investments	5.43	5.43	5.43	5.43	5.43	5.43
Other Intangible Assets	0.12	0.13	0.02	0.02	0.03	0.43
Other Long-Term Assets	0.04	0.09	3.81	2.15	1.29	1.37
Total Assets	756.86	694.9	807.97	615.3	657.29	409.35

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	50.84	18.71	25.28	22.56	14.41	31.37
Short-Term Debt	-	-	-	-	42.73	73.02
Current Unearned Revenue	0	3.72	0	213.73	250.78	14.86
Other Current Liabilities	33.67	7.83	8.41	17.5	48.34	11.59
Total Current Liabilities	84.52	30.26	33.69	253.79	356.26	130.84
Long-Term Unearned Revenue	-	262.64	399.9	0.75	0	0.03
Pension & Post-Retirement Benefits	-	10.15	9.45	6.45	5.06	5.94
Other Long-Term Liabilities	355.45	82.65	97.81	107.02	67.45	52.72
Total Liabilities	439.97	385.71	540.85	368.02	428.76	189.53

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	47.2	47.2	47.2	47.2	47.2	47.2
Retained Earnings	50.25	62.12	47.74	40.16	27.15	37.42
Treasury Stock	-	-6.71	-6.71	-6.71	-6.71	-6.71
Comprehensive Income & Other	219.44	206.59	178.89	166.63	160.88	141.9
Shareholders' Equity	316.89	309.19	267.12	247.28	228.53	219.81
Total Liabilities & Equity	756.86	694.9	807.97	615.3	657.29	409.35

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	-	-	-	-	42.73	73.02
Net Cash (Debt)	56.27	60.75	19.86	85.64	215.56	-27.72
Net Cash Growth	62.06%	205.88%	-76.81%	-60.27%	-	-
Net Cash Per Share	-	3.32	1.09	4.69	11.79	-1.52
Filing Date Shares Outstanding	-	18.28	18.28	18.28	18.28	18.28
Total Common Shares Outstanding	-	18.28	18.28	18.28	18.28	18.28
Working Capital	551.62	542.78	658.86	251.86	198.93	185.91
Book Value Per Share	-	16.92	14.61	13.53	12.50	12.03
Tangible Book Value	316.77	309.07	267.11	247.26	228.49	219.39
Tangible Book Value Per Share	-	16.91	14.61	13.53	12.50	12.00
Land	-	27.66	27.66	27.66	27.66	27.66
Buildings	-	44.09	44.07	44.07	44.04	42.83
Machinery	-	31.7	25.9	24.53	23.55	19.08
Construction In Progress	-	54.85	46.65	40.2	31.97	23.98

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

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