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	12	24.9	11.61	13.45	8.08
Other Receivables	13.44	19.34	2.61	12.11	11.05
Receivables	25.43	44.24	14.21	25.56	19.13
Inventory	317.57	408.32	541.34	617.7	538.92
Prepaid Expenses	3.95	4.79	6.22	6.53	5.14
Other Current Assets	0.28	0.14	0.85	10.7	11.87
Total Current Assets	387.64	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	1,346	1,412	1,468	1,443	1,204
Accounts Payable	20.9	16.91	15.53	30.38	25.06
Accrued Expenses	-	7.16	5.63	2.39	2.35
Short-Term Debt	35.39	135.51	65.88	-	67.22
Current Portion of Long-Term Debt	34.06	-	0.05	119.92	119.7
Current Portion of Leases	0.22	0.45	1.05	-	-
Current Income Taxes Payable	25.88	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	122.51	180.3	131.21	195.35	262.03
Long-Term Debt	106.08	180.87	345.35	271.21	150.12
Long-Term Leases	0.07	0.29	1.3	-	1.4
Long-Term Deferred Tax Liabilities	65.1	80.12	76.86	81.06	68.49
Other Long-Term Liabilities	6.74	5.83	6	6.12	5.51
Total Liabilities	300.5	447.42	560.73	553.74	487.56
Common Stock	591.24	591.24	591.42	591.42	393.75
Additional Paid-In Capital	45.62	41.38	41.46	40.49	-
Retained Earnings	338.3	269.76	216.71	197.39	303.68
Treasury Stock	-0.43	-	-0.27	-0.27	-0.84
Comprehensive Income & Other	63.14	54.68	49.05	50.73	20.27
Total Common Equity	1,038	957.05	898.38	879.77	716.85
Minority Interest	8.02	7.98	8.72	9.85	-
Shareholders' Equity	1,046	965.04	907.1	889.62	716.85
Total Liabilities & Equity	1,346	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	-1.15	-2.07	-3.06	-2.90	-2.64
Filing Date Shares Outstanding	118.15	118.25	118.25	118.25	110.15
Total Common Shares Outstanding	118.15	118.25	118.25	118.25	110.15
Working Capital	265.13	349.17	482.7	520.24	355.06
Book Value Per Share	8.78	8.09	7.60	7.44	6.51
Tangible Book Value	1,034	952.5	894.2	875.69	716.63
Tangible Book Value Per Share	8.75	8.06	7.56	7.41	6.51
Land	82.91	87.59	88.41	83.91	20.6
Machinery	24.87	18.52	8.06	6.89	5.5
Construction In Progress	0.12	2.91	3.3	1.92	8.67

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