Black Pearl S.A. (FRA:7ZX)

Black Pearl Balance Sheet

Financials in millions PLN. 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	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	-	0.05	0.05	0.1	0.05
Short-Term Investments	0.23	0.21	0.22	0.52	0.93
Cash & Short-Term Investments	0.23	0.26	0.27	0.62	0.97
Cash Growth	-11.74%	-3.06%	-55.80%	-36.66%	483.82%
Accounts Receivable	2.53	1.86	0.09	0.74	1.05
Other Receivables	-	0.47	0.53	0.22	0.1
Receivables	2.53	2.33	0.62	0.96	1.16
Prepaid Expenses	0	-	-	-	-
Total Current Assets	2.77	2.59	0.9	1.57	2.13
Long-Term Investments	1.92	1.92	1.96	10.34	11.58
Other Intangible Assets	8.1	8.1	8.1	8.1	14.02
Total Assets	12.79	12.61	10.95	20.01	27.73
Accounts Payable	-	1.63	0.19	0.03	0.03
Accrued Expenses	-	-	-	0	0
Current Income Taxes Payable	-	0.01	0	0	0
Other Current Liabilities	3.41	1.24	1.21	0.76	0.13
Total Current Liabilities	3.41	2.88	1.4	0.8	0.16
Other Long-Term Liabilities	1.35	1.76	1.71	4.95	5
Total Liabilities	4.76	4.64	3.11	5.75	5.16
Common Stock	24.53	24.53	24.53	24.53	27.53
Additional Paid-In Capital	5.62	5.62	5.62	5.62	3.02
Retained Earnings	-26.63	-26.68	-26.82	-20.39	-12.49
Comprehensive Income & Other	4.5	4.5	4.5	4.5	4.5
Shareholders' Equity	8.03	7.97	7.84	14.26	22.57
Total Liabilities & Equity	12.79	12.61	10.95	20.01	27.73
Net Cash (Debt)	0.23	0.26	0.27	0.62	0.97
Net Cash Growth	-11.74%	-3.06%	-55.80%	-36.66%	513.07%
Net Cash Per Share	0.00	0.00	0.00	0.00	0.00
Filing Date Shares Outstanding	245.34	245.34	245.34	245.34	245.34
Total Common Shares Outstanding	245.34	245.34	245.34	245.34	245.34
Working Capital	-0.64	-0.28	-0.51	0.77	1.97
Book Value Per Share	0.03	0.03	0.03	0.06	0.09
Tangible Book Value	-0.07	-0.13	-0.26	6.17	8.55
Tangible Book Value Per Share	-0.00	-0.00	-0.00	0.03	0.03

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