IST:CELHA 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	21.56	61.7	71.35	80.86	75.91
Short-Term Investments	0.22	0.22	0.17	0.11	-
Cash & Short-Term Investments	21.78	61.91	71.52	80.98	75.91
Cash Growth	-64.82%	-13.43%	-11.68%	6.67%	546.66%
Accounts Receivable	312.57	404.65	298.53	357.46	175.74
Other Receivables	73.56	12.72	49.34	1.67	3.27
Receivables	386.13	417.37	347.87	359.13	179.01
Inventory	413.67	291.78	359.26	403.85	214.72
Prepaid Expenses	17.82	6.69	22.13	4.13	1.35
Other Current Assets	216.32	218.87	159.07	63.02	9.92
Total Current Assets	1,056	996.62	959.85	911.11	480.92
Property, Plant & Equipment	4,311	4,923	1,098	515.45	74.33
Long-Term Investments	0.62	0.62	0.47	0.33	0.02
Other Intangible Assets	198.84	116.73	38.6	29.37	11.37
Long-Term Deferred Tax Assets	-	-	20.45	-	5.23
Other Long-Term Assets	0.76	11.45	33.71	7.12	5.85
Total Assets	5,567	6,049	2,151	1,463	577.71
Accounts Payable	357	448.14	135.24	376.49	268.24
Accrued Expenses	63.63	60.99	16.31	9.35	7.66
Short-Term Debt	312.53	538.5	1,448	579.42	196.12
Current Portion of Long-Term Debt	5.41	15.16	0.4	13.55	4.68
Current Portion of Leases	-	-	0.46	0.99	0.77
Current Unearned Revenue	10.88	30.18	13.35	34.01	17.32
Other Current Liabilities	16.09	15.17	5.13	1.56	0.15
Total Current Liabilities	765.55	1,108	1,619	1,015	494.94
Long-Term Debt	-	7.24	-	6.23	8.95
Long-Term Leases	-	-	-	0.34	0.63
Long-Term Unearned Revenue	-	-	-	-	0.19
Pension & Post-Retirement Benefits	36.45	60.48	49.41	101.77	21.54
Long-Term Deferred Tax Liabilities	492.66	694.95	-	43.08	-
Other Long-Term Liabilities	-	185.14	-	-	-
Total Liabilities	1,295	2,056	1,668	1,167	526.25
Common Stock	300	101.03	41.5	41.5	41.5
Additional Paid-In Capital	1,862	905.34	1.92	1.28	0.36
Retained Earnings	-987.15	-325.63	-120.48	-120.09	13.32
Comprehensive Income & Other	3,097	3,312	560.15	373.89	-3.72
Shareholders' Equity	4,273	3,993	483.09	296.57	51.46
Total Liabilities & Equity	5,567	6,049	2,151	1,463	577.71
Total Debt	317.94	560.91	1,449	600.53	211.16
Net Cash (Debt)	-296.16	-498.99	-1,377	-519.55	-135.24
Net Cash Per Share	-0.99	-4.94	-33.19	-12.52	-3.67
Filing Date Shares Outstanding	300	101.03	41.5	41.5	41.5
Total Common Shares Outstanding	300	101.03	41.5	41.5	41.5
Working Capital	290.17	-111.52	-658.88	-104.27	-14.02
Book Value Per Share	14.24	39.52	11.64	7.15	1.24
Tangible Book Value	4,074	3,876	444.49	267.2	40.09
Tangible Book Value Per Share	13.58	38.36	10.71	6.44	0.97
Land	1,173	1,256	29.41	20.37	0.99
Buildings	612.42	507.86	333.99	231.33	21.46
Machinery	2,414	2,330	1,170	801.73	160.09
Construction In Progress	19.29	764.34	469.67	24.65	12.83

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