S.C. Upet 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	2016 - 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	2016 - 2020
Cash & Equivalents	13.63	8.28	3.15	3.55	6.64	0.33	Upgrade
Cash & Short-Term Investments	13.63	8.28	3.15	3.55	6.64	0.33	Upgrade
Cash Growth	40.47%	162.61%	-11.13%	-46.61%	1899.91%	157.95%	Upgrade
Accounts Receivable	3.96	6.53	4.78	3.06	3.88	9.87	Upgrade
Other Receivables	-	0.68	0.61	0.53	0.94	0.71	Upgrade
Receivables	3.96	7.21	5.38	3.6	4.82	10.58	Upgrade
Inventory	13.64	15.38	16.42	15.19	13.84	12.34	Upgrade
Prepaid Expenses	-	0.02	0.01	0.04	0	-	Upgrade
Other Current Assets	0.18	-	-	-	-	-	Upgrade
Total Current Assets	31.4	30.89	24.96	22.37	25.31	23.26	Upgrade
Property, Plant & Equipment	46.17	50.26	53.66	53.78	54.14	58.12	Upgrade
Other Intangible Assets	0.08	0.08	0.09	0.09	-	-	Upgrade
Other Long-Term Assets	-	0.02	0	-	-	-	Upgrade
Total Assets	77.66	81.26	78.71	76.24	79.44	81.38	Upgrade
Accounts Payable	-	0.95	0.56	1.13	1.19	1.44	Upgrade
Accrued Expenses	-	-	-	-	2.18	2.23	Upgrade
Short-Term Debt	-	-	-	-	-	6.35	Upgrade
Current Portion of Leases	-	-	-	-	0.02	-	Upgrade
Current Income Taxes Payable	-	-	-	-	-	0.27	Upgrade
Current Unearned Revenue	0.09	5.93	3.03	2.26	2.74	0.48	Upgrade
Other Current Liabilities	4.29	0.99	2.99	2.69	4.62	3.03	Upgrade
Total Current Liabilities	4.38	7.87	6.59	6.08	10.76	13.8	Upgrade
Long-Term Debt	0.32	0.36	0.12	0.06	-	-	Upgrade
Long-Term Leases	-	-	-	-	0.08	-	Upgrade
Total Liabilities	4.7	8.23	6.7	6.15	10.85	13.8	Upgrade
Common Stock	29.87	29.87	29.87	29.87	29.87	29.87	Upgrade
Retained Earnings	-4.21	-2.46	-7.13	-9.52	-11.64	-16.35	Upgrade
Comprehensive Income & Other	47.31	45.62	49.27	49.74	50.37	54.05	Upgrade
Shareholders' Equity	72.96	73.03	72.01	70.09	68.6	67.58	Upgrade
Total Liabilities & Equity	77.66	81.26	78.71	76.24	79.44	81.38	Upgrade
Total Debt	0.32	0.36	0.12	0.06	0.1	6.35	Upgrade
Net Cash (Debt)	13.31	7.91	3.03	3.48	6.54	-6.02	Upgrade
Net Cash Growth	43.36%	160.85%	-12.92%	-46.72%	-	-	Upgrade
Net Cash Per Share	1.11	0.66	0.25	0.29	0.55	-0.50	Upgrade
Filing Date Shares Outstanding	11.95	11.95	11.95	11.95	11.95	11.95	Upgrade
Total Common Shares Outstanding	11.95	11.95	11.95	11.95	11.95	11.95	Upgrade
Working Capital	27.03	23.02	18.38	16.28	14.54	9.45	Upgrade
Book Value Per Share	6.11	6.11	6.03	5.87	5.74	5.66	Upgrade
Tangible Book Value	72.88	72.94	71.92	70	68.6	67.58	Upgrade
Tangible Book Value Per Share	6.10	6.10	6.02	5.86	5.74	5.66	Upgrade
Land	-	41.14	44.26	44.26	44.39	47.63	Upgrade
Buildings	-	24.69	27.29	27.29	27.29	27.29	Upgrade
Machinery	-	9.51	8.46	7.78	7.15	7.11	Upgrade
Construction In Progress	-	-	-	-	-	0	Upgrade

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