IST:BESLR Balance Sheet

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

Millions TRY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	4,494	2,921	2,761	64.1	453.33	64.96
Cash & Short-Term Investments	4,494	2,921	2,761	64.1	453.33	64.96
Cash Growth	111.99%	5.82%	4206.52%	-85.86%	597.83%	12.96%
Accounts Receivable	5,678	5,044	4,637	3,843	3,060	1,020
Other Receivables	7,703	7,168	498.5	430.4	100.09	27.5
Receivables	15,200	16,696	13,110	6,854	6,754	2,274
Inventory	5,695	5,136	5,064	5,404	3,801	875.13
Prepaid Expenses	92.86	112.24	142.16	117.79	62.73	8.77
Other Current Assets	517.12	558.51	320.51	323.14	344.54	49.3
Total Current Assets	25,999	25,423	21,398	12,762	11,415	3,272
Property, Plant & Equipment	12,351	11,441	10,614	7,857	4,915	1,115
Long-Term Investments	-	-	-	-	-	0.02
Other Intangible Assets	130.71	102.78	73.05	121.99	30.16	4.07
Long-Term Deferred Tax Assets	59.14	104.06	447.43	370.1	69.35	69.29
Long-Term Deferred Charges	384.75	340.96	314.19	213.87	123.29	23.45
Other Long-Term Assets	3,818	3,421	3,543	1,954	845.35	238.24
Total Assets	42,743	40,833	36,389	23,279	17,398	4,722
Accounts Payable	8,209	6,285	6,374	5,732	3,822	1,038
Accrued Expenses	932.87	689.85	648.66	552.59	1,310	48.03
Short-Term Debt	8,312	10,886	6,991	2,956	2,568	1,311
Current Portion of Long-Term Debt	509.99	386.69	144.51	248.32	-	-
Current Portion of Leases	114.24	34.29	105.86	73.72	52.94	4.64
Current Income Taxes Payable	311.86	285.33	894.13	181.83	150.73	0.17
Current Unearned Revenue	266.9	269.72	156.43	129.48	109.06	36.61
Other Current Liabilities	164.16	142.69	133.02	95.78	46.21	17.52
Total Current Liabilities	18,821	18,979	15,448	9,970	8,059	2,456
Long-Term Debt	1,652	1,664	1,772	1,293	921.54	551.26
Long-Term Leases	189.71	268.3	209.63	216.27	209.23	46.92
Long-Term Unearned Revenue	37.09	36.84	14.63	13.81	4.95	-
Pension & Post-Retirement Benefits	562.24	491.89	456.55	322.75	260.67	60.82
Long-Term Deferred Tax Liabilities	2,193	1,899	2,172	943.64	558.12	25.25
Other Long-Term Liabilities	-	-	0.18	-	-	-
Total Liabilities	23,455	23,339	20,073	12,759	10,013	3,140
Common Stock	7,580	6,888	6,888	5,263	3,645	662
Additional Paid-In Capital	929.05	844.26	844.26	645.01	446.75	0.7
Retained Earnings	6,723	5,975	5,190	2,454	1,112	57.94
Comprehensive Income & Other	3,306	3,004	2,536	1,647	1,670	563.33
Total Common Equity	18,538	16,711	15,458	10,008	6,874	1,284
Minority Interest	749.42	782.61	858.3	512.14	510.18	297.97
Shareholders' Equity	19,288	17,494	16,317	10,520	7,384	1,582
Total Liabilities & Equity	42,743	40,833	36,389	23,279	17,398	4,722
Total Debt	10,778	13,239	9,222	4,787	3,752	1,914
Net Cash (Debt)	-6,284	-10,318	-6,462	-4,723	-3,299	-1,849
Net Cash Per Share	-9.49	-15.59	-9.76	-7.13	-4.98	-2.79
Filing Date Shares Outstanding	662	662	662	662	662	662
Total Common Shares Outstanding	662	662	662	662	662	662
Working Capital	7,178	6,444	5,950	2,792	3,356	816.33
Book Value Per Share	28.00	25.24	23.35	15.12	10.38	1.94
Tangible Book Value	18,408	16,609	15,385	9,886	6,844	1,280
Tangible Book Value Per Share	27.81	25.09	23.24	14.93	10.34	1.93
Land	5,597	5,087	4,562	2,640	1,474	367.2
Buildings	6,859	6,306	5,294	4,457	2,299	547.61
Machinery	9,694	8,816	8,400	6,286	4,298	620.94
Construction In Progress	40.79	22.68	5.7	1.92	32.88	0.14
Leasehold Improvements	89.31	81.16	79.02	57.87	38.74	2.57