IST:EPLAS 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	11.82	17.74	17.19	15.71	169.64	28.6
Cash & Short-Term Investments	11.82	17.74	17.19	15.71	169.64	28.6
Cash Growth	-42.41%	3.21%	9.42%	-90.74%	493.08%	-63.28%
Accounts Receivable	118.33	163.96	152.26	160.83	201.22	28.84
Other Receivables	73.95	49.4	180.97	219.03	78.33	24.81
Receivables	192.27	213.36	333.23	379.86	279.55	53.66
Inventory	319.02	289.62	238.54	317.32	225.83	93.76
Prepaid Expenses	40	12.64	3.3	1.41	0.89	0.27
Other Current Assets	3.78	37.03	61.57	52.43	48.15	20.78
Total Current Assets	566.88	570.39	653.83	766.73	724.06	197.06
Property, Plant & Equipment	3,996	3,652	3,754	2,585	1,443	153.45
Long-Term Investments	292.34	265.66	265.66	202.96	140.57	23.87
Other Intangible Assets	1.66	1.57	1.56	1.02	0.62	0.21
Long-Term Deferred Tax Assets	-	-	-	-	-	19.8
Other Long-Term Assets	549.7	516.51	329.07	262.49	239.37	40.84
Total Assets	5,406	5,006	5,004	3,818	2,547	435.23
Accounts Payable	419.38	397.57	282.98	189.72	56.65	25.49
Accrued Expenses	59.41	51.21	45.43	45.66	24.2	9.47
Short-Term Debt	89.16	98.72	83.99	4.55	14.25	14.43
Current Portion of Long-Term Debt	28.79	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	387.9	436.16	361.53	271.44	321.58	51.32
Other Current Liabilities	132.37	111.73	105.51	40.21	145.93	179.45
Total Current Liabilities	1,117	1,127	901.31	608.73	597.56	300.14
Long-Term Debt	85.54	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	68.1	66.62	56.41	42.64	66.02	15.53
Long-Term Deferred Tax Liabilities	513.99	409.49	424.96	250.47	141.04	-
Other Long-Term Liabilities	0.19	0.47	2.11	7.18	0.85	9.4
Total Liabilities	1,785	1,666	1,386	923.65	814.56	331.21
Common Stock	190.62	190.62	190.62	190.62	27.83	20
Additional Paid-In Capital	51.94	47.2	47.2	36.06	271.62	-
Retained Earnings	-1,443	-1,261	-1,111	-497.35	-293.42	66.95
Comprehensive Income & Other	4,825	4,366	4,496	3,117	1,693	11.05
Total Common Equity	3,624	3,343	3,623	2,846	1,699	98
Minority Interest	-2.96	-3.44	-5.28	48.13	34.35	6.02
Shareholders' Equity	3,621	3,340	3,618	2,894	1,733	104.02
Total Liabilities & Equity	5,406	5,006	5,004	3,818	2,547	435.23
Total Debt	203.49	190.54	106.01	52.77	30.67	24.57
Net Cash (Debt)	-191.67	-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	-550.13	-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	3,623	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

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