mPay S.A. Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	Dec '19 Dec 31, 2019
Cash & Equivalents	0.01	0.08	2.8	0.41	0.01
Cash & Short-Term Investments	0.01	0.08	2.8	0.41	0.01
Cash Growth	-83.67%	-96.97%	576.23%	6549.39%	-79.94%
Accounts Receivable	0.87	0.41	1.27	1.85	0.85
Other Receivables	0.55	0.75	0.5	0.18	0.12
Receivables	1.42	1.16	1.77	2.03	0.98
Inventory	1.65	0.08	0.1	0.04	0.04
Prepaid Expenses	0.06	0.1	0.77	0.08	0.07
Restricted Cash	3.59	3.88	2.57	1.43	0.91
Other Current Assets	20.45	13.36	6.58	5.98	5.57
Total Current Assets	27.18	18.65	14.59	9.98	7.58
Property, Plant & Equipment	0.35	0.13	0.06	0.02	0.03
Long-Term Investments	0.01	0.01	-	-	-
Other Intangible Assets	5.02	7.39	7.2	5.24	3.69
Long-Term Deferred Tax Assets	0.28	0.23	0.22	0.18	0.18
Long-Term Deferred Charges	0.9	0.97	0.45	-	-
Other Long-Term Assets	0.42	0.4	0.08	0.07	0.1
Total Assets	34.16	27.79	22.61	15.47	11.56
Accounts Payable	6.59	6.07	2.6	3.57	4.05
Accrued Expenses	0.13	0.13	0.1	0.08	0.07
Short-Term Debt	0.28	-	-	1.22	1.5
Current Portion of Long-Term Debt	3.31	2.09	1.96	-	-
Current Income Taxes Payable	0.28	0.11	0.11	0.1	0.08
Other Current Liabilities	5.94	4.01	2.62	1.46	0.95
Total Current Liabilities	16.53	12.41	7.38	6.43	6.66
Long-Term Debt	1.86	0.18	0.18	0.54	-
Long-Term Leases	0.31	-	-	-	-
Long-Term Deferred Tax Liabilities	0.33	0.31	0.27	0.26	0.26
Total Liabilities	19.03	12.91	7.84	7.24	6.92
Common Stock	10.11	10.11	10.11	7.32	7.32
Additional Paid-In Capital	7.34	7.44	7.48	0.35	0.35
Retained Earnings	-2.4	-2.67	-2.82	-2.97	-3.03
Comprehensive Income & Other	0.08	-	-	3.54	-
Shareholders' Equity	15.13	14.88	14.77	8.24	4.64
Total Liabilities & Equity	34.16	27.79	22.61	15.47	11.56
Total Debt	5.76	2.27	2.14	1.77	1.5
Net Cash (Debt)	-5.75	-2.19	0.66	-1.35	-1.5
Net Cash Per Share	-0.09	-0.03	0.01	-0.03	-0.03
Filing Date Shares Outstanding	67.4	67.4	67.4	58.76	48.8
Total Common Shares Outstanding	67.4	67.4	67.4	48.8	48.8
Working Capital	10.64	6.23	7.21	3.55	0.91
Book Value Per Share	0.22	0.22	0.22	0.17	0.10
Tangible Book Value	10.11	7.49	7.57	3	0.95
Tangible Book Value Per Share	0.15	0.11	0.11	0.06	0.02
Machinery	0.6	0.3	0.19	0.15	0.15

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