Aqua Spólka Akcyjna 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	-	29.05	35.3	44.61	35.09
Short-Term Investments	56.22	35	20	2.57	3.13
Accounts Receivable	31.58	21.4	22.18	20.45	18.86
Other Receivables	1.42	2.11	2.29	3.37	1.83
Inventory	5.93	6.17	4.77	6.13	5.13
Prepaid Expenses	-	0.95	0.74	0.63	0.46
Other Current Assets	-	0.57	0.79	0.16	0.12
Total Current Assets	95.15	95.25	86.07	77.93	64.61
Property, Plant & Equipment	435.65	408.19	406.5	405.56	406.5
Other Intangible Assets	3.27	2.95	1.35	0.52	0.82
Long-Term Deferred Tax Assets	5.56	4.84	4.62	3.41	3.27
Other Long-Term Assets	13.12	0.91	0.86	0.9	1.8
Total Assets	552.75	512.13	499.41	488.32	477
Accounts Payable	-	10.64	9.44	11.53	7.71
Accrued Expenses	62.94	4.28	7.2	7.28	6.51
Current Portion of Long-Term Debt	-	3.28	2.6	1.3	3.06
Current Unearned Revenue	-	2.37	-	2.89	-
Current Income Taxes Payable	-	3.24	2.9	2.68	2.38
Other Current Liabilities	38.96	12.47	10.72	8.98	13.4
Total Current Liabilities	101.9	36.28	32.85	34.65	33.04
Long-Term Debt	27.14	9.59	9.9	5.57	4.74
Long-Term Unearned Revenue	-	59.72	-	-	-
Pension & Post-Retirement Benefits	10.13	7.97	6.86	4.39	5.05
Long-Term Deferred Tax Liabilities	5.68	3.41	2.2	2.45	1.52
Other Long-Term Liabilities	4.17	3.13	66.23	68.8	70.19
Total Liabilities	149.02	120.1	118.03	115.86	114.53
Common Stock	207.79	207.79	207.79	207.79	207.79
Additional Paid-In Capital	99.97	99.89	99.7	89.58	82.41
Retained Earnings	11.7	10.65	8.93	9.99	7.05
Comprehensive Income & Other	84.27	73.7	64.97	65.1	65.22
Shareholders' Equity	403.73	392.03	381.38	372.46	362.47
Total Liabilities & Equity	552.75	512.13	499.41	488.32	477
Total Debt	27.14	12.87	12.49	6.87	7.8
Net Cash (Debt)	29.08	51.18	42.81	40.32	30.42
Net Cash Growth	-43.19%	19.56%	6.18%	32.53%	33.50%
Net Cash Per Share	2.24	3.94	3.30	3.10	2.34
Filing Date Shares Outstanding	12.99	12.99	12.99	12.99	12.99
Total Common Shares Outstanding	12.99	12.99	12.99	12.99	12.99
Working Capital	-6.75	58.97	53.23	43.27	31.57
Book Value Per Share	31.09	30.19	29.37	28.68	27.91
Tangible Book Value	400.46	389.09	380.03	371.93	361.65
Tangible Book Value Per Share	30.84	29.96	29.26	28.64	27.85
Land	-	16.03	16.03	15.97	16.02
Buildings	-	1,019	1,007	981.77	957.57
Machinery	-	150.56	143.16	136.21	133.58
Construction In Progress	-	21.49	12.43	13.47	10.69

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