BVB:NAPO 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	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	4.09	3.26	8.99	11.97	3.07
Short-Term Investments	-	0.11	0.11	0.13	0.28
Cash & Short-Term Investments	4.09	3.37	9.1	12.11	3.36
Cash Growth	21.20%	-62.95%	-24.83%	260.62%	83.12%
Accounts Receivable	44.89	34.5	37.15	25.11	56.38
Other Receivables	-	15.19	14.57	15.32	16.52
Receivables	44.89	49.69	51.72	40.44	72.9
Inventory	30.21	25.14	43.79	44.26	17.58
Prepaid Expenses	6.46	4.9	4.9	4.9	4.9
Other Current Assets	-	2.64	3.1	3.39	2.74
Total Current Assets	85.65	85.74	112.61	105.1	101.48
Property, Plant & Equipment	29.08	30.56	28.47	32.02	68.04
Other Intangible Assets	-	-	-	-	0.01
Other Long-Term Assets	12.22	12.3	11.94	15.19	15.23
Total Assets	135.74	137.59	162.65	162.16	194.25
Accounts Payable	45.57	4.91	4.04	0.87	0.46
Other Current Liabilities	-	2.72	7.23	0.13	0.25
Total Current Liabilities	45.57	7.64	11.28	1	0.71
Long-Term Debt	-	-	-	-	6.97
Long-Term Unearned Revenue	22.09	23.24	27.69	26.04	40.89
Other Long-Term Liabilities	48.99	88.08	107.27	105.98	126.24
Total Liabilities	116.64	118.96	146.24	133.02	174.81
Common Stock	6.23	6.23	6.23	6.23	6.23
Retained Earnings	0.26	-0.21	-2.43	10.3	-2.17
Comprehensive Income & Other	12.6	12.6	12.6	12.6	15.37
Shareholders' Equity	19.1	18.63	16.41	29.14	19.44
Total Liabilities & Equity	135.74	137.59	162.65	162.16	194.25
Total Debt	-	-	-	-	6.97
Net Cash (Debt)	4.09	3.37	9.1	12.11	-3.61
Net Cash Growth	21.20%	-62.95%	-24.83%	-	-
Net Cash Per Share	0.66	0.54	1.46	1.94	-0.58
Filing Date Shares Outstanding	6.23	6.23	6.23	6.23	6.23
Total Common Shares Outstanding	6.23	6.23	6.23	6.23	6.23
Working Capital	40.08	78.11	101.33	104.1	100.77
Book Value Per Share	3.06	2.99	2.63	4.68	3.12
Tangible Book Value	19.1	18.63	16.41	29.14	19.42
Tangible Book Value Per Share	3.06	2.99	2.63	4.68	3.12
Land	25.08	25.3	25.33	25.84	28.65
Buildings	1.78	1.78	1.78	1.78	1.78
Machinery	18.54	0.18	0.18	0.16	0.16
Construction In Progress	-	-	-	1.18	29.88

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.