BIOTON S.A. (FRA:7U5)

BIOTON Balance Sheet

Financials in millions PLN. 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	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	1.61	6.96	3.88	9.34	8.86	22.24
Cash & Short-Term Investments	1.61	6.96	3.88	9.34	8.86	22.24
Cash Growth	158.59%	79.32%	-58.42%	5.44%	-60.17%	209.87%
Accounts Receivable	45.04	27.04	36.47	25.19	35.87	34.25
Other Receivables	6.49	8.05	6.83	5.4	3.91	3.23
Receivables	51.53	35.08	43.39	30.81	39.82	37.68
Inventory	84.12	107.29	118.2	111	125.13	90.02
Prepaid Expenses	-	1.13	1.15	0.54	0.5	0.1
Other Current Assets	-0	3.53	0.14	1.38	0.42	1.25
Total Current Assets	137.26	154	166.76	153.07	174.73	151.29
Property, Plant & Equipment	293.47	302.32	291.3	290.19	303.57	315.63
Other Intangible Assets	330.03	223.73	242.73	238.31	333.31	355.41
Long-Term Deferred Tax Assets	-	-	-	0.31	5.51	27.54
Long-Term Deferred Charges	-	114.03	121.43	125.15	29.55	15.71
Other Long-Term Assets	0.1	0.06	-	1.38	1.46	1.54
Total Assets	760.86	794.14	822.22	808.4	848.13	867.11
Accounts Payable	26.13	41.69	43.39	29.09	28.28	34.08
Accrued Expenses	14.14	14.61	12.81	10.79	13.6	19.37
Short-Term Debt	17.79	32.61	44.55	35.17	13.81	-
Current Portion of Long-Term Debt	1.64	4.35	8.3	20.15	64.81	70.99
Current Portion of Leases	4.02	5.91	3.16	2.43	1.99	0.3
Current Income Taxes Payable	0.22	0.03	0	0.07	1.16	0.01
Current Unearned Revenue	24.05	37.53	47.23	39.32	38.77	24.57
Other Current Liabilities	14.48	6.38	6.14	4.03	3.65	8.04
Total Current Liabilities	102.46	143.12	165.59	141.05	166.07	157.35
Long-Term Debt	6.36	-	1.7	6.81	16.05	32
Long-Term Leases	13.53	13.7	10.98	11.85	13.41	6.82
Long-Term Unearned Revenue	31.68	33.88	29.81	32.75	36.26	39.19
Pension & Post-Retirement Benefits	2.53	2.53	2.03	1.47	1.49	1.76
Long-Term Deferred Tax Liabilities	10.74	7.84	4.36	-	-	-
Other Long-Term Liabilities	1.48	2.52	1.39	10.34	10.34	10.34
Total Liabilities	168.78	203.59	215.87	204.27	243.61	247.46
Common Stock	1,717	1,717	1,717	1,717	1,717	1,717
Additional Paid-In Capital	317.91	317.91	317.91	317.91	317.91	317.91
Retained Earnings	-1,096	-1,097	-1,082	-1,084	-1,083	-1,068
Comprehensive Income & Other	-347.56	-347.46	-347.31	-347.25	-347.38	-347.59
Total Common Equity	592.08	590.55	606.36	604.14	604.51	619.65
Shareholders' Equity	592.08	590.55	606.36	604.14	604.51	619.65
Total Liabilities & Equity	760.86	794.14	822.22	808.4	848.13	867.11
Total Debt	43.33	56.57	68.69	76.39	110.08	110.1
Net Cash (Debt)	-41.72	-49.61	-64.81	-67.05	-101.22	-87.86
Net Cash Per Share	-0.49	-0.58	-0.75	-0.78	-1.18	-1.02
Filing Date Shares Outstanding	85.86	85.86	85.86	85.86	85.86	85.86
Total Common Shares Outstanding	85.86	85.86	85.86	85.86	85.86	85.86
Working Capital	34.8	10.88	1.17	12.02	8.66	-6.06
Book Value Per Share	6.90	6.88	7.06	7.04	7.04	7.22
Tangible Book Value	262.05	366.82	363.62	365.82	271.21	264.24
Tangible Book Value Per Share	3.05	4.27	4.23	4.26	3.16	3.08
Buildings	-	193.41	193.33	195.08	194.52	194.24
Machinery	-	291.16	260.44	258.39	256.58	273.11
Construction In Progress	-	7.1	16.37	5.88	9.41	12.55

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