BVB:IMP 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	40.4	71.97	51.29	55.11	42.04
Cash & Short-Term Investments	40.4	71.97	51.29	55.11	42.04
Cash Growth	-43.87%	40.32%	-6.92%	31.09%	-28.78%
Accounts Receivable	22.27	24.9	11.61	13.45	8.08
Other Receivables	-	19.34	2.61	12.11	11.05
Receivables	22.27	44.24	14.21	25.56	19.13
Inventory	317.57	408.32	541.34	617.7	538.92
Prepaid Expenses	4.23	4.79	6.22	6.53	5.14
Other Current Assets	-	0.14	0.85	10.7	11.87
Total Current Assets	384.47	529.47	613.91	715.6	617.09
Property, Plant & Equipment	90.77	95.75	89.42	69.97	15.22
Goodwill	3.54	3.54	3.54	3.54	-
Other Intangible Assets	0.76	1.01	0.63	0.53	0.22
Other Long-Term Assets	863.67	782.68	760.32	653.73	571.88
Total Assets	1,343	1,412	1,468	1,443	1,204
Accounts Payable	17.76	16.91	15.53	30.38	25.06
Accrued Expenses	-	7.16	5.63	2.39	2.35
Short-Term Debt	-	135.51	65.88	-	67.22
Current Portion of Long-Term Debt	69.67	-	0.05	119.92	119.7
Current Portion of Leases	-	0.45	1.05	-	-
Current Income Taxes Payable	-0.43	4.38	2.23	1.89	0.98
Current Unearned Revenue	5.93	15.32	38.89	39.47	37.31
Other Current Liabilities	0.13	0.58	1.95	1.3	9.42
Total Current Liabilities	93.06	180.3	131.21	195.35	262.03
Long-Term Debt	106.15	180.87	345.35	271.21	150.12
Long-Term Leases	-	0.28	1.3	-	1.4
Long-Term Deferred Tax Liabilities	86.42	80.12	76.86	81.06	68.49
Other Long-Term Liabilities	6.74	5.83	6	6.12	5.51
Total Liabilities	292.37	447.42	560.73	553.74	487.56
Common Stock	598.7	591.24	591.42	591.42	393.75
Additional Paid-In Capital	45.62	41.38	41.46	40.49	-
Retained Earnings	342.74	269.76	216.71	197.39	303.68
Treasury Stock	-0.43	-	-0.27	-0.27	-0.84
Comprehensive Income & Other	56.2	54.68	49.05	50.73	20.27
Total Common Equity	1,043	957.05	898.38	879.77	716.85
Minority Interest	8.02	7.98	8.72	9.85	-
Shareholders' Equity	1,051	965.04	907.1	889.62	716.85
Total Liabilities & Equity	1,343	1,412	1,468	1,443	1,204
Total Debt	175.82	317.12	413.63	391.13	338.43
Net Cash (Debt)	-135.42	-245.15	-362.34	-336.02	-296.4
Net Cash Per Share	-	-2.07	-3.06	-2.90	-2.64
Filing Date Shares Outstanding	-	118.25	118.25	118.25	110.15
Total Common Shares Outstanding	-	118.25	118.25	118.25	110.15
Working Capital	291.42	349.17	482.7	520.24	355.06
Book Value Per Share	-	8.09	7.60	7.44	6.51
Tangible Book Value	1,039	952.5	894.2	875.69	716.63
Tangible Book Value Per Share	-	8.06	7.56	7.41	6.51
Land	-	87.59	88.41	83.91	20.6
Machinery	-	18.52	8.06	6.89	5.5
Construction In Progress	-	2.91	3.3	1.92	8.67

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