Societatea de Constructii Napoca SA (BVB:NAPO)

BVB:NAPO 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	3.61	3.26	8.99	11.97	3.07	1.5
Short-Term Investments	-	0.11	0.11	0.13	0.28	0.34
Cash & Short-Term Investments	3.61	3.37	9.1	12.11	3.36	1.83
Cash Growth	-4.31%	-62.95%	-24.83%	260.62%	83.12%	-38.15%
Accounts Receivable	44.2	34.5	37.15	25.11	56.38	39.35
Other Receivables	-	15.19	14.57	15.32	16.52	15.5
Receivables	44.2	49.69	51.72	40.44	72.9	54.86
Inventory	-	25.14	43.79	44.26	17.58	13.06
Prepaid Expenses	6.52	4.9	4.9	4.9	4.9	4.9
Other Current Assets	34.74	2.64	3.1	3.39	2.74	3.06
Total Current Assets	89.07	85.74	112.61	105.1	101.48	77.71
Property, Plant & Equipment	31.73	30.56	28.47	32.02	68.04	71.72
Long-Term Investments	-	-	-	-	-	0
Other Intangible Assets	-	-	-	-	0.01	0.03
Other Long-Term Assets	18.98	12.3	11.94	15.19	15.23	15.23
Total Assets	139.79	137.59	162.65	162.16	194.25	172.35
Accounts Payable	46.03	4.91	4.04	0.87	0.46	37.33
Current Unearned Revenue	-	-	-	-	-	24.65
Other Current Liabilities	-	2.72	7.23	0.13	0.25	13.37
Total Current Liabilities	46.03	7.64	11.28	1	0.71	75.35
Long-Term Debt	-	-	-	-	6.97	-
Long-Term Unearned Revenue	22.74	23.24	27.69	26.04	40.89	-
Other Long-Term Liabilities	52.13	88.08	107.27	105.98	126.24	52.25
Total Liabilities	120.89	118.96	146.24	133.02	174.81	127.61
Common Stock	6.23	6.23	6.23	6.23	6.23	6.23
Retained Earnings	-1.18	-0.21	-2.43	10.3	-2.17	23.14
Comprehensive Income & Other	13.85	12.6	12.6	12.6	15.37	15.37
Shareholders' Equity	18.9	18.63	16.41	29.14	19.44	44.75
Total Liabilities & Equity	139.79	137.59	162.65	162.16	194.25	172.35
Total Debt	-	-	-	-	6.97	-
Net Cash (Debt)	3.61	3.37	9.1	12.11	-3.61	1.83
Net Cash Growth	-4.31%	-62.95%	-24.83%	-	-	-36.98%
Net Cash Per Share	0.58	0.54	1.46	1.94	-0.58	0.29
Filing Date Shares Outstanding	6.23	6.23	6.23	6.23	6.23	6.23
Total Common Shares Outstanding	6.23	6.23	6.23	6.23	6.23	6.23
Working Capital	43.04	78.11	101.33	104.1	100.77	2.36
Book Value Per Share	3.03	2.99	2.63	4.68	3.12	7.18
Tangible Book Value	18.9	18.63	16.41	29.14	19.42	44.72
Tangible Book Value Per Share	3.03	2.99	2.63	4.68	3.12	7.18
Land	-	25.3	25.33	25.84	28.65	28.65
Buildings	-	1.78	1.78	1.78	1.78	1.78
Machinery	-	0.18	0.18	0.16	0.16	0.14
Construction In Progress	-	-	-	1.18	29.88	29.72

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.