IST:BESLR Balance Sheet

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

Millions TRY. 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	2,921	2,761	64.1	453.33	64.96
Cash & Short-Term Investments	2,921	2,761	64.1	453.33	64.96
Cash Growth	5.82%	4206.52%	-85.86%	597.83%	12.96%
Accounts Receivable	5,044	4,637	3,843	3,060	1,020
Other Receivables	7,168	498.5	430.4	100.09	27.5
Receivables	16,696	13,110	6,854	6,754	2,274
Inventory	5,136	5,064	5,404	3,801	875.13
Prepaid Expenses	112.24	142.16	117.79	62.73	8.77
Other Current Assets	558.51	320.51	323.14	344.54	49.3
Total Current Assets	25,423	21,398	12,762	11,415	3,272
Property, Plant & Equipment	11,441	10,614	7,857	4,915	1,115
Long-Term Investments	-	-	-	-	0.02
Other Intangible Assets	102.78	73.05	121.99	30.16	4.07
Long-Term Deferred Tax Assets	104.06	447.43	370.1	69.35	69.29
Long-Term Deferred Charges	340.96	314.19	213.87	123.29	23.45
Other Long-Term Assets	3,421	3,543	1,954	845.35	238.24
Total Assets	40,833	36,389	23,279	17,398	4,722
Accounts Payable	6,285	6,374	5,732	3,822	1,038
Accrued Expenses	689.85	648.66	552.59	1,310	48.03
Short-Term Debt	10,886	6,991	2,956	2,568	1,311
Current Portion of Long-Term Debt	386.69	144.51	248.32	-	-
Current Portion of Leases	34.29	105.86	73.72	52.94	4.64
Current Income Taxes Payable	285.33	894.13	181.83	150.73	0.17
Current Unearned Revenue	269.72	156.43	129.48	109.06	36.61
Other Current Liabilities	142.69	133.02	95.78	46.21	17.52
Total Current Liabilities	18,979	15,448	9,970	8,059	2,456
Long-Term Debt	1,664	1,772	1,293	921.54	551.26
Long-Term Leases	268.3	209.63	216.27	209.23	46.92
Long-Term Unearned Revenue	36.84	14.63	13.81	4.95	-
Pension & Post-Retirement Benefits	491.89	456.55	322.75	260.67	60.82
Long-Term Deferred Tax Liabilities	1,899	2,172	943.64	558.12	25.25
Other Long-Term Liabilities	-	0.18	-	-	-
Total Liabilities	23,339	20,073	12,759	10,013	3,140
Common Stock	6,888	6,888	5,263	3,645	662
Additional Paid-In Capital	844.26	844.26	645.01	446.75	0.7
Retained Earnings	5,975	5,190	2,454	1,112	57.94
Comprehensive Income & Other	3,004	2,536	1,647	1,670	563.33
Total Common Equity	16,711	15,458	10,008	6,874	1,284
Minority Interest	782.61	858.3	512.14	510.18	297.97
Shareholders' Equity	17,494	16,317	10,520	7,384	1,582
Total Liabilities & Equity	40,833	36,389	23,279	17,398	4,722
Total Debt	13,239	9,222	4,787	3,752	1,914
Net Cash (Debt)	-10,318	-6,462	-4,723	-3,299	-1,849
Net Cash Per Share	-15.59	-9.76	-7.13	-4.98	-2.79
Filing Date Shares Outstanding	662	662	662	662	662
Total Common Shares Outstanding	662	662	662	662	662
Working Capital	6,444	5,950	2,792	3,356	816.33
Book Value Per Share	25.24	23.35	15.12	10.38	1.94
Tangible Book Value	16,609	15,385	9,886	6,844	1,280
Tangible Book Value Per Share	25.09	23.24	14.93	10.34	1.93
Land	5,087	4,562	2,640	1,474	367.2
Buildings	6,306	5,294	4,457	2,299	547.61
Machinery	8,816	8,400	6,286	4,298	620.94
Construction In Progress	22.68	5.7	1.92	32.88	0.14
Leasehold Improvements	81.16	79.02	57.87	38.74	2.57

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