IST:EPLAS 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	17.74	17.19	15.71	169.64	28.6
Cash & Short-Term Investments	17.74	17.19	15.71	169.64	28.6
Cash Growth	3.21%	9.42%	-90.74%	493.08%	-63.28%
Accounts Receivable	163.96	152.26	160.83	201.22	28.84
Other Receivables	49.4	180.97	219.03	78.33	24.81
Receivables	213.36	333.23	379.86	279.55	53.66
Inventory	289.62	238.54	317.32	225.83	93.76
Prepaid Expenses	12.64	3.3	1.41	0.89	0.27
Other Current Assets	37.03	61.57	52.43	48.15	20.78
Total Current Assets	570.39	653.83	766.73	724.06	197.06
Property, Plant & Equipment	3,652	3,754	2,585	1,443	153.45
Long-Term Investments	265.66	265.66	202.96	140.57	23.87
Other Intangible Assets	1.57	1.56	1.02	0.62	0.21
Long-Term Deferred Tax Assets	-	-	-	-	19.8
Other Long-Term Assets	516.51	329.07	262.49	239.37	40.84
Total Assets	5,006	5,004	3,818	2,547	435.23
Accounts Payable	397.57	282.98	189.72	56.65	25.49
Accrued Expenses	51.21	45.43	45.66	24.2	9.47
Short-Term Debt	98.72	83.99	4.55	14.25	14.43
Current Portion of Long-Term Debt	17.93	-	29.8	9.55	4.33
Current Portion of Leases	11.39	20.54	8.15	0.79	0.5
Current Income Taxes Payable	2.36	1.33	19.2	24.59	15.15
Current Unearned Revenue	436.16	361.53	271.44	321.58	51.32
Other Current Liabilities	111.73	105.51	40.21	145.93	179.45
Total Current Liabilities	1,127	901.31	608.73	597.56	300.14
Long-Term Debt	55.72	-	1.89	6.05	4.9
Long-Term Leases	6.78	1.48	8.38	0.02	0.41
Long-Term Unearned Revenue	-	-	4.36	3.02	0.83
Pension & Post-Retirement Benefits	66.62	56.41	42.64	66.02	15.53
Long-Term Deferred Tax Liabilities	409.49	424.96	250.47	141.04	-
Other Long-Term Liabilities	0.47	2.11	7.18	0.85	9.4
Total Liabilities	1,666	1,386	923.65	814.56	331.21
Common Stock	190.62	190.62	190.62	27.83	20
Additional Paid-In Capital	47.2	47.2	36.06	271.62	-
Retained Earnings	-1,261	-1,111	-497.35	-293.42	66.95
Comprehensive Income & Other	4,366	4,496	3,117	1,693	11.05
Total Common Equity	3,343	3,623	2,846	1,699	98
Minority Interest	-3.44	-5.28	48.13	34.35	6.02
Shareholders' Equity	3,340	3,618	2,894	1,733	104.02
Total Liabilities & Equity	5,006	5,004	3,818	2,547	435.23
Total Debt	190.54	106.01	52.77	30.67	24.57
Net Cash (Debt)	-172.79	-88.82	-37.06	138.97	4.03
Net Cash Growth	-	-	-	3344.32%	-94.54%
Net Cash Per Share	-0.91	-0.47	-0.19	0.79	0.03
Filing Date Shares Outstanding	190.62	190.62	190.62	190.56	136.94
Total Common Shares Outstanding	190.62	190.62	190.62	190.56	136.94
Working Capital	-556.7	-247.48	158	126.5	-103.08
Book Value Per Share	17.54	19.01	14.93	8.91	0.72
Tangible Book Value	3,342	3,622	2,845	1,698	97.79
Tangible Book Value Per Share	17.53	19.00	14.93	8.91	0.71
Land	1,505	1,809	1,301	802.81	-
Buildings	1,485	1,321	854.63	520.58	128.81
Machinery	2,775	2,660	2,087	1,196	91.94
Construction In Progress	74.1	62.35	40.18	71.81	17.97
Leasehold Improvements	12.39	12.39	9.47	6.56	0.58

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.