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	Sep 30, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	75.2	62.09	29.2	17.13	13.78	12.07
Cash & Short-Term Investments	75.2	62.09	29.2	17.13	13.78	12.07
Cash Growth	32.65%	112.68%	70.42%	24.34%	14.12%	-5.72%
Accounts Receivable	3.73	3.35	3.55	5.22	5.24	5.41
Other Receivables	3.34	3.6	4	4.69	5.02	4.4
Receivables	7.07	6.95	7.55	9.9	10.26	9.81
Inventory	75.02	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	157.29	131.55	70.42	51.18	45.93	44.38
Property, Plant & Equipment	114.85	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	272.36	247.1	191.3	175.07	172.36	171.09
Accounts Payable	42.42	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	-	34.37	34.2	0.21	0.24	0.58
Total Current Liabilities	42.42	73.96	36.09	38.12	37.24	42.37
Long-Term Debt	-	15.7	15.7	15.62	19.8	13.63
Other Long-Term Liabilities	50.32	-	-	-	-	-
Total Liabilities	92.74	89.66	51.79	53.74	57.05	56
Common Stock	72.28	72.25	55.23	37.71	31.66	30.46
Retained Earnings	6.47	6.86	-0.31	-4.25	-12.84	-19.32
Comprehensive Income & Other	100.88	78.33	84.58	87.87	96.5	103.95
Shareholders' Equity	179.63	157.44	139.5	121.33	115.32	115.09
Total Liabilities & Equity	272.36	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)	75.2	46.39	13.5	1.51	-6.03	-1.56
Net Cash Growth	32.65%	243.79%	792.48%	-	-	-
Net Cash Per Share	0.10	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	114.87	57.59	34.32	13.06	8.69	2.01
Book Value Per Share	0.25	0.22	0.25	0.32	0.36	0.38
Tangible Book Value	179.53	157.36	139.45	121.26	115.29	115.05
Tangible Book Value Per Share	0.25	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.