Aqua Spólka Akcyjna Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	36.99	29.05	35.3	44.61	35.09	28.54
Short-Term Investments	36	35	20	2.57	3.13	3.33
Accounts Receivable	27.72	21.4	22.18	20.45	18.86	18.72
Other Receivables	6.47	2.11	2.29	3.37	1.83	2.85
Inventory	6.53	6.17	4.77	6.13	5.13	7
Prepaid Expenses	-	0.95	0.74	0.63	0.46	0.43
Other Current Assets	-	0.57	0.79	0.16	0.12	0.3
Total Current Assets	113.71	95.25	86.07	77.93	64.61	61.17
Property, Plant & Equipment	422.3	408.19	406.5	405.56	406.5	409.81
Other Intangible Assets	2.11	2.95	1.35	0.52	0.82	0.6
Long-Term Deferred Tax Assets	4.13	4.84	4.62	3.41	3.27	3.88
Other Long-Term Assets	0.91	0.91	0.86	0.9	1.8	2.83
Total Assets	543.15	512.13	499.41	488.32	477	478.28
Accounts Payable	-	10.64	9.44	11.53	7.71	10.49
Accrued Expenses	62.4	4.28	7.2	7.28	6.51	3.42
Current Portion of Long-Term Debt	-	3.28	2.6	1.3	3.06	2.39
Current Unearned Revenue	-	2.37	-	2.89	-	3.66
Current Income Taxes Payable	-	3.24	2.9	2.68	2.38	2.37
Other Current Liabilities	32.88	12.47	10.72	8.98	13.4	12.75
Total Current Liabilities	95.28	36.28	32.85	34.65	33.04	35.09
Long-Term Debt	28.36	9.59	9.9	5.57	4.74	6.7
Long-Term Unearned Revenue	-	59.72	-	-	-	71.99
Pension & Post-Retirement Benefits	9.09	7.97	6.86	4.39	5.05	6.2
Long-Term Deferred Tax Liabilities	4.3	3.41	2.2	2.45	1.52	2.4
Other Long-Term Liabilities	7.59	3.13	66.23	68.8	70.19	0.49
Total Liabilities	144.62	120.1	118.03	115.86	114.53	122.86
Common Stock	207.79	207.79	207.79	207.79	207.79	207.79
Additional Paid-In Capital	99.91	99.89	99.7	89.58	82.41	71.38
Retained Earnings	6.5	10.65	8.93	9.99	7.05	10.87
Comprehensive Income & Other	84.33	73.7	64.97	65.1	65.22	65.39
Shareholders' Equity	398.53	392.03	381.38	372.46	362.47	355.42
Total Liabilities & Equity	543.15	512.13	499.41	488.32	477	478.28
Total Debt	28.36	12.87	12.49	6.87	7.8	9.09
Net Cash (Debt)	44.63	51.18	42.81	40.32	30.42	22.79
Net Cash Growth	-10.93%	19.56%	6.18%	32.53%	33.50%	17.70%
Net Cash Per Share	3.44	3.94	3.30	3.10	2.34	1.75
Filing Date Shares Outstanding	12.99	12.99	12.99	12.99	12.99	12.99
Total Common Shares Outstanding	12.99	12.99	12.99	12.99	12.99	12.99
Working Capital	18.43	58.97	53.23	43.27	31.57	26.08
Book Value Per Share	30.69	30.19	29.37	28.68	27.91	27.37
Tangible Book Value	396.42	389.09	380.03	371.93	361.65	354.82
Tangible Book Value Per Share	30.52	29.96	29.26	28.64	27.85	27.32
Land	-	16.03	16.03	15.97	16.02	14.22
Buildings	-	1,019	1,007	981.77	957.57	917.78
Machinery	-	150.56	143.16	136.21	133.58	127.68
Construction In Progress	-	21.49	12.43	13.47	10.69	26.67

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