S.C. Sigstrat Balance Sheet

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

Millions RON. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022	Jan '21 Jan 1, 2021
Cash & Equivalents	1.63	6.68	7.25	6.67	6.2	6.02
Cash & Short-Term Investments	1.63	6.68	7.25	6.67	6.2	6.02
Cash Growth	-72.95%	-7.83%	8.80%	7.46%	3.08%	404.20%
Accounts Receivable	4.98	4.24	3.47	4.3	4.83	4.53
Other Receivables	-	0.27	0.31	0.21	0.38	0.34
Receivables	4.98	4.51	3.79	4.51	5.21	4.88
Inventory	8.61	7.33	5.84	6.92	6.83	7.61
Prepaid Expenses	-	0.26	0.26	0.26	0.26	0.1
Total Current Assets	15.47	18.78	17.13	18.35	18.5	18.6
Property, Plant & Equipment	10.99	10.71	11.49	11.13	9.4	10.49
Other Intangible Assets	0.24	0.19	0.23	0.25	0.12	0.14
Other Long-Term Assets	-	0.11	0.11	0.11	0.11	0.11
Total Assets	26.72	29.83	28.99	29.86	28.15	29.35
Accounts Payable	2.01	1.42	1.46	1.9	2	1.97
Accrued Expenses	0.73	-	-	-	-	-
Short-Term Debt	-	-	-	-	1.17	2.17
Current Unearned Revenue	-	0.22	0.25	0.25	0.23	0.43
Other Current Liabilities	0.04	1.03	0.9	1.65	0.99	1.36
Total Current Liabilities	2.93	2.67	2.6	3.79	4.38	5.93
Total Liabilities	2.93	2.67	2.6	3.79	4.38	5.93
Common Stock	2.33	2.33	2.33	2.33	2.33	2.33
Retained Earnings	7.07	7.52	6.75	6.43	4.13	3.78
Treasury Stock	-3.38	-	-	-	-	-
Comprehensive Income & Other	17.78	17.31	17.31	17.31	17.31	17.31
Shareholders' Equity	23.79	27.16	26.39	26.06	23.77	23.42
Total Liabilities & Equity	26.72	29.83	28.99	29.86	28.15	29.35
Total Debt	-	-	-	-	1.17	2.17
Net Cash (Debt)	1.63	6.68	7.25	6.67	5.04	3.85
Net Cash Growth	-72.95%	-7.83%	8.80%	32.36%	30.77%	-
Net Cash Per Share	-	0.29	0.31	0.29	0.22	0.17
Filing Date Shares Outstanding	-	23.25	23.25	23.25	23.25	23.25
Total Common Shares Outstanding	-	23.25	23.25	23.25	23.25	23.25
Working Capital	12.54	16.11	14.53	14.56	14.12	12.66
Book Value Per Share	-	1.17	1.14	1.12	1.02	1.01
Tangible Book Value	23.55	26.96	26.16	25.81	23.65	23.28
Tangible Book Value Per Share	-	1.16	1.12	1.11	1.02	1.00
Land	-	0.41	0.41	0.39	0.39	0.4
Buildings	-	8.7	8.7	8.25	8.25	8.29
Machinery	-	20.14	20.17	16.54	17.49	17.53
Construction In Progress	-	1.19	1.06	3.89	1.14	1.16

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