IST:CELHA Balance Sheet

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

Millions TRY. 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	23.15	47.14	71.35	80.86	75.91	11.74
Short-Term Investments	0.21	0.17	0.17	0.11	-	-
Cash & Short-Term Investments	23.36	47.3	71.52	80.98	75.91	11.74
Cash Growth	-68.17%	-33.86%	-11.68%	6.67%	546.66%	-31.87%
Accounts Receivable	338.36	309.15	298.53	357.46	175.74	83.69
Other Receivables	129.72	9.72	49.34	1.67	3.27	0.62
Receivables	468.08	318.87	347.87	359.13	179.01	84.31
Inventory	325.17	222.92	359.26	403.85	214.72	77.19
Prepaid Expenses	46.25	5.11	22.13	4.13	1.35	2.59
Other Current Assets	149.12	167.21	159.07	63.02	9.92	3.52
Total Current Assets	1,012	761.41	959.85	911.11	480.92	179.34
Property, Plant & Equipment	4,750	3,761	1,098	515.45	74.33	59.96
Long-Term Investments	0.59	0.47	0.47	0.33	0.02	0.02
Other Intangible Assets	110.71	89.18	38.6	29.37	11.37	9.07
Long-Term Deferred Tax Assets	-	-	20.45	-	5.23	6.6
Other Long-Term Assets	8.76	8.75	33.71	7.12	5.85	0.63
Total Assets	5,882	4,621	2,151	1,463	577.71	255.62
Accounts Payable	297.63	342.38	135.24	376.49	268.24	128.49
Accrued Expenses	54.35	46.6	16.31	9.35	7.66	2.94
Short-Term Debt	306.05	411.41	1,448	579.42	196.12	82.03
Current Portion of Long-Term Debt	-	11.58	0.4	13.55	4.68	-
Current Portion of Leases	-	-	0.46	0.99	0.77	0.29
Current Unearned Revenue	45.77	23.06	13.35	34.01	17.32	3.01
Other Current Liabilities	16.02	11.59	5.13	1.56	0.15	0.47
Total Current Liabilities	719.82	846.61	1,619	1,015	494.94	217.23
Long-Term Debt	-	5.53	-	6.23	8.95	-
Long-Term Leases	-	-	-	0.34	0.63	0.39
Long-Term Unearned Revenue	-	-	-	-	0.19	0.56
Pension & Post-Retirement Benefits	51.4	46.21	49.41	101.77	21.54	13.42
Long-Term Deferred Tax Liabilities	856.08	530.93	-	43.08	-	-
Other Long-Term Liabilities	-	141.45	-	-	-	-
Total Liabilities	1,627	1,571	1,668	1,167	526.25	231.6
Common Stock	300	101.03	41.5	41.5	41.5	16.5
Additional Paid-In Capital	1,783	691.67	1.92	1.28	0.36	-
Retained Earnings	-989.23	-248.78	-120.48	-120.09	13.32	5.75
Comprehensive Income & Other	3,161	2,506	560.15	373.89	-3.72	1.77
Shareholders' Equity	4,255	3,050	483.09	296.57	51.46	24.02
Total Liabilities & Equity	5,882	4,621	2,151	1,463	577.71	255.62
Total Debt	306.05	428.52	1,449	600.53	211.16	82.71
Net Cash (Debt)	-282.69	-381.22	-1,377	-519.55	-135.24	-70.97
Net Cash Per Share	-1.21	-4.57	-33.19	-12.52	-3.67	-4.30
Filing Date Shares Outstanding	300	101.03	41.5	41.5	41.5	16.5
Total Common Shares Outstanding	300	101.03	41.5	41.5	41.5	16.5
Working Capital	292.16	-85.2	-658.88	-104.27	-14.02	-37.89
Book Value Per Share	14.18	30.19	11.64	7.15	1.24	1.46
Tangible Book Value	4,144	2,961	444.49	267.2	40.09	14.95
Tangible Book Value Per Share	13.81	29.31	10.71	6.44	0.97	0.91
Land	1,203	959.37	29.41	20.37	0.99	0.99
Buildings	486.67	388	333.99	231.33	21.46	19.94
Machinery	2,293	1,780	1,170	801.73	160.09	149.34
Construction In Progress	770.69	583.94	469.67	24.65	12.83	3.33

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