ELQ S.A. Balance Sheet

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

Millions PLN. 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	-	0.41	0.2	1.69	0.24
Short-Term Investments	0.94	0.27	0.3	-	0.62
Cash & Short-Term Investments	0.94	0.68	0.5	1.69	0.85
Cash Growth	38.23%	36.12%	-70.25%	97.82%	-8.21%
Accounts Receivable	16.39	6.38	4.29	3.54	3.59
Other Receivables	7.57	0.99	2.27	1.88	0.22
Receivables	23.96	7.37	6.56	6.2	3.8
Inventory	23.12	28.41	39.82	25.33	1.32
Prepaid Expenses	-	0.39	0.06	0.05	0.09
Other Current Assets	-	1.58	0.95	0.04	-
Total Current Assets	48.02	38.42	47.89	33.32	6.06
Property, Plant & Equipment	3.88	2.48	2.62	1.91	11.09
Long-Term Investments	-	17	16.65	16	0.69
Other Intangible Assets	-	0.09	0.18	0.02	-
Long-Term Deferred Tax Assets	3.02	2.43	0.59	0.13	0.08
Other Long-Term Assets	21.71	2.45	0.08	0.04	-
Total Assets	76.63	62.87	68.02	51.43	17.91
Accounts Payable	-	14.84	20.97	8.55	8.52
Accrued Expenses	1.43	0.55	0.32	0.25	0.24
Current Portion of Long-Term Debt	-	3.66	0.2	0.1	0.53
Current Income Taxes Payable	-	0.61	0.62	0.7	1.78
Current Unearned Revenue	-	7.28	18.1	24.43	1.77
Other Current Liabilities	35.08	4.94	0.23	0.13	0.27
Total Current Liabilities	36.51	31.87	40.44	34.16	13.1
Long-Term Debt	8.26	0.22	0.21	0.12	2.7
Pension & Post-Retirement Benefits	0.18	-	-	-	-
Long-Term Deferred Tax Liabilities	6.08	1.14	0.16	0.07	0.04
Other Long-Term Liabilities	5.79	0.92	0.65	0.23	0.1
Total Liabilities	56.83	34.14	41.46	34.58	15.94
Common Stock	10	10	10	10	10
Additional Paid-In Capital	31.58	27.04	17.33	15.43	15.44
Retained Earnings	-21.77	-8.3	-0.77	-8.59	-23.47
Shareholders' Equity	19.8	28.74	26.56	16.84	1.97
Total Liabilities & Equity	76.63	62.87	68.02	51.43	17.91
Total Debt	8.26	3.88	0.41	0.22	3.23
Net Cash (Debt)	-7.32	-3.19	0.09	1.46	-2.37
Net Cash Growth	-	-	-93.63%	-	-
Net Cash Per Share	-0.07	-0.03	0.00	0.01	-0.02
Filing Date Shares Outstanding	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100
Working Capital	11.51	6.55	7.45	-0.84	-7.04
Book Value Per Share	0.20	0.29	0.27	0.17	0.02
Tangible Book Value	19.8	28.65	26.38	16.82	1.97
Tangible Book Value Per Share	0.20	0.29	0.26	0.17	0.02
Land	-	-	-	-	0.16
Buildings	-	1.11	1.11	0.96	13.56
Machinery	-	2.11	1.83	1.08	1.82
Construction In Progress	-	-	-	0.07	0.89

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