S.C. Neptun-Olimp S.A. (BVB:NEOL)

S.C. Neptun-Olimp Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	0.41	0.86	4.73	0.41	0.01
Cash & Short-Term Investments	0.41	0.86	4.73	0.41	0.01
Cash Growth	-52.63%	-81.89%	1042.83%	3065.66%	-90.73%
Accounts Receivable	0.88	0.43	0.19	0.05	0.03
Other Receivables	-	0.73	0.96	0.06	0.1
Receivables	0.88	1.16	1.15	0.11	0.13
Total Current Assets	1.28	2.01	5.88	0.52	0.14
Property, Plant & Equipment	105.41	23.23	23.28	23.89	10.9
Long-Term Investments	-	0.42	1.12	1.12	1.43
Other Long-Term Assets	0	0	0.02	-	-
Total Assets	106.7	25.67	30.31	25.53	12.47
Accounts Payable	-	0.12	0.28	0.38	0.4
Accrued Expenses	-	0.09	0.15	0.48	1.16
Current Income Taxes Payable	-	-	-	-	0.36
Current Unearned Revenue	2.41	2.83	3.23	2.24	1.33
Other Current Liabilities	0.28	0.03	2.76	2.62	-
Total Current Liabilities	2.69	3.07	6.42	5.71	3.25
Long-Term Leases	-	0.04	0.03	0	0.01
Other Long-Term Liabilities	0.01	-	-	0.06	0.89
Total Liabilities	2.7	3.11	6.45	5.77	4.14
Common Stock	7.33	7.33	7.33	7.33	7.33
Retained Earnings	-	-6.09	-4.79	-8.9	-9.33
Comprehensive Income & Other	96.66	21.32	21.32	21.32	10.33
Shareholders' Equity	103.99	22.57	23.86	19.76	8.33
Total Liabilities & Equity	106.7	25.67	30.31	25.53	12.47
Total Debt	-	0.04	0.03	0	0.01
Net Cash (Debt)	0.41	0.82	4.7	0.41	0
Net Cash Growth	-50.50%	-82.55%	1038.49%	9283.91%	-96.50%
Net Cash Per Share	-	0.01	0.06	0.01	0.00
Filing Date Shares Outstanding	-	73.32	73.32	73.32	73.32
Total Common Shares Outstanding	-	73.32	73.32	73.32	73.32
Working Capital	-1.41	-1.06	-0.53	-5.19	-3.11
Book Value Per Share	-	0.31	0.33	0.27	0.11
Tangible Book Value	103.99	22.57	23.86	19.76	8.33
Tangible Book Value Per Share	-	0.31	0.33	0.27	0.11
Land	-	16.88	16.88	17.31	7.96
Buildings	-	7.75	7.63	7.63	3.86
Machinery	-	0.52	0.57	0.6	1.4

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