S.C. Iproeb 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	10.97	16.8	13.17	7.68	1.23
Cash & Short-Term Investments	10.97	16.8	13.17	7.68	1.23
Cash Growth	-34.71%	27.56%	71.56%	526.38%	326.68%
Accounts Receivable	43.13	45.49	47.51	37.51	33.23
Other Receivables	1.61	4.16	0.58	2.56	4.7
Receivables	44.74	49.65	48.1	40.07	37.93
Inventory	37.55	31.56	43.41	62.81	28.15
Prepaid Expenses	0.27	0.39	0.18	0.16	0.08
Other Current Assets	-	0	-0	-	-
Total Current Assets	93.53	98.4	104.87	110.73	67.39
Property, Plant & Equipment	156.77	59.92	55.53	53.01	51.59
Long-Term Investments	0.96	0.96	0.85	0.52	0.63
Other Intangible Assets	0.1	0.3	0.39	0.31	0.07
Other Long-Term Assets	10.17	33.55	2.52	1.21	0.07
Total Assets	261.52	193.12	164.16	165.77	119.73
Accounts Payable	24.4	8.8	8.42	17.68	19.94
Accrued Expenses	1.97	1.69	2.73	2.69	-
Short-Term Debt	23.11	7	-	9.53	1.79
Current Portion of Leases	0.06	0.19	0.15	0.1	-
Current Unearned Revenue	3.07	0.67	0.96	0.88	4.81
Other Current Liabilities	0.23	0.84	0.74	0.9	3.73
Total Current Liabilities	52.84	19.18	13.01	31.78	30.26
Long-Term Debt	11.52	-	-	-	-
Long-Term Leases	-	0.06	0.17	0.27	-
Long-Term Unearned Revenue	1.81	0.85	-	-	0.34
Pension & Post-Retirement Benefits	0.61	0.62	1.09	0.9	0.86
Other Long-Term Liabilities	2.84	3.7	1.15	1.06	1.02
Total Liabilities	69.63	24.41	15.42	34.01	32.49
Common Stock	37.57	37.57	37.57	37.57	14.27
Retained Earnings	76.85	63.43	44.51	28.15	8.74
Comprehensive Income & Other	77.47	67.7	66.66	66.04	64.23
Shareholders' Equity	191.9	168.71	148.74	131.77	87.25
Total Liabilities & Equity	261.52	193.12	164.16	165.77	119.73
Total Debt	34.7	7.25	0.32	9.9	1.79
Net Cash (Debt)	-23.73	9.54	12.85	-2.22	-0.56
Net Cash Growth	-	-25.70%	-	-	-
Net Cash Per Share	-0.19	0.08	0.10	-0.02	-0.01
Filing Date Shares Outstanding	125.24	125.24	125.24	125.24	47.57
Total Common Shares Outstanding	125.24	125.24	125.24	125.24	47.57
Working Capital	40.69	79.21	91.85	78.95	37.13
Book Value Per Share	1.53	1.35	1.19	1.05	1.83
Tangible Book Value	191.8	168.41	148.35	131.46	87.18
Tangible Book Value Per Share	1.53	1.34	1.18	1.05	1.83
Land	27.01	24.24	24.24	24.24	24.24
Buildings	15.88	12.2	11.9	9.55	9.5
Machinery	51.99	47.37	48.15	35.63	32.97
Construction In Progress	93.07	10.3	3.3	3.64	2.85

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