IST:BESTE 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
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
Cash & Equivalents	46.71	68.8	11.26	22.32	10.05
Accounts Receivable	39.17	51.59	33.81	37.22	24.36
Other Receivables	1.26	0.71	1.04	0.08	5.09
Prepaid Expenses	1.99	0.54	0.24	1.89	1.88
Other Current Assets	0	-	0.39	0.26	0.43
Total Current Assets	622.51	121.64	46.74	61.77	41.8
Property, Plant & Equipment	4,801	4,669	3,931	2,741	1,787
Other Intangible Assets	3.45	3.56	2.9	-	-
Other Long-Term Assets	0.36	2.24	1.93	2.16	51.59
Total Assets	5,427	4,797	3,983	2,805	1,880
Accounts Payable	17.78	17.89	14.37	4.01	1.83
Accrued Expenses	3.32	1.32	0.78	1.25	0.42
Short-Term Debt	18.55	71.96	26.61	2.45	12.02
Current Portion of Long-Term Debt	158.9	146.37	155.8	209.87	144.22
Current Unearned Revenue	-	-	-	-	0.18
Current Portion of Leases	3.82	2.88	0.07	0.85	0.14
Current Income Taxes Payable	-	25	27.83	42.56	1.08
Other Current Liabilities	19.31	0.08	2.21	3.85	29.5
Total Current Liabilities	221.68	265.5	227.67	264.83	189.4
Long-Term Debt	101.61	114.43	192.1	261	296.15
Long-Term Leases	3.61	3.48	7.91	2.41	1.04
Pension & Post-Retirement Benefits	1.74	2.35	0.86	0.42	0.24
Long-Term Deferred Tax Liabilities	760.7	770.58	582.51	351.14	235.04
Total Liabilities	1,089	1,156	1,011	879.78	721.87
Common Stock	188.21	150	150	61.48	50
Retained Earnings	730.5	771.33	581.07	547.6	513.5
Comprehensive Income & Other	2,913	2,719	2,240	1,316	594.88
Shareholders' Equity	4,338	3,640	2,971	1,925	1,158
Total Liabilities & Equity	5,427	4,797	3,983	2,805	1,880
Total Debt	286.5	339.12	382.49	476.56	453.57
Net Cash (Debt)	293.59	-270.33	-371.23	-454.24	-443.52
Net Cash Per Share	1.96	-1.80	-3.37	-8.01	-8.87
Filing Date Shares Outstanding	150	188.21	150	56.71	50
Total Common Shares Outstanding	150	150	150	56.71	50
Working Capital	400.83	-143.86	-180.92	-203.06	-147.59
Book Value Per Share	28.92	24.27	19.81	33.95	23.17
Tangible Book Value	4,334	3,637	2,969	1,925	1,158
Tangible Book Value Per Share	28.89	24.25	19.79	33.95	23.17
Land	-	28.06	23.07	19.25	12.23
Machinery	-	4,806	3,906	3,016	1,913