S.C. IOR S.A. (BVB:IORB)

S.C. IOR Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	60.31	62.09	29.2	17.13	13.78	12.07
Cash & Short-Term Investments	60.31	62.09	29.2	17.13	13.78	12.07
Cash Growth	49.20%	112.68%	70.42%	24.34%	14.12%	-5.72%
Accounts Receivable	8.38	3.35	3.55	5.22	5.24	5.41
Other Receivables	-	3.6	4	4.69	5.02	4.4
Receivables	8.38	6.95	7.55	9.9	10.26	9.81
Inventory	70.63	62.5	33.67	24.13	21.87	22.49
Prepaid Expenses	0.01	0	0	0.01	0.02	0.01
Total Current Assets	139.32	131.55	70.42	51.18	45.93	44.38
Property, Plant & Equipment	115.37	115.05	120.73	123.76	126.18	126.02
Other Intangible Assets	0.1	0.08	0.06	0.07	0.03	0.04
Other Long-Term Assets	-	0.27	0.01	-	0.1	0.01
Total Assets	254.91	247.1	191.3	175.07	172.36	171.09
Accounts Payable	-	8.42	1.08	1.81	1.35	1.14
Accrued Expenses	-	-	-	29.38	29.55	33.26
Short-Term Debt	-	-	-	-	0	0
Current Income Taxes Payable	-	-	-	6.42	5.72	7.03
Current Unearned Revenue	-	31.17	0.81	0.29	0.37	0.36
Other Current Liabilities	97.35	34.37	34.2	0.21	0.24	0.58
Total Current Liabilities	97.35	73.96	36.09	38.12	37.24	42.37
Long-Term Debt	-	15.7	15.7	15.62	19.8	13.63
Total Liabilities	97.35	89.66	51.79	53.74	57.05	56
Common Stock	72.25	72.25	55.23	37.71	31.66	30.46
Retained Earnings	6.43	6.86	-0.31	-4.25	-12.84	-19.32
Comprehensive Income & Other	78.88	78.33	84.58	87.87	96.5	103.95
Shareholders' Equity	157.56	157.44	139.5	121.33	115.32	115.09
Total Liabilities & Equity	254.91	247.1	191.3	175.07	172.36	171.09
Total Debt	-	15.7	15.7	15.62	19.81	13.64
Net Cash (Debt)	60.31	46.39	13.5	1.51	-6.03	-1.56
Net Cash Growth	49.20%	243.79%	792.48%	-	-	-
Net Cash Per Share	0.08	0.06	0.02	0.00	-0.02	-0.01
Filing Date Shares Outstanding	722.5	722.5	552.29	377.14	316.63	304.63
Total Common Shares Outstanding	722.5	722.5	552.29	377.14	316.63	304.63
Working Capital	41.97	57.59	34.32	13.06	8.69	2.01
Book Value Per Share	0.22	0.22	0.25	0.32	0.36	0.38
Tangible Book Value	157.46	157.36	139.45	121.26	115.29	115.05
Tangible Book Value Per Share	0.22	0.22	0.25	0.32	0.36	0.38
Land	-	89.78	95.38	96.67	98.58	99.91
Buildings	-	87.84	99.99	108.88	115.41	125.42
Machinery	-	28.49	27.07	26.5	24.78	20.96
Construction In Progress	-	2.33	0.59	0.22	0.44	0.24

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