IST:ESCAR 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	205.34	8.18	338.28	227.43	276.45	81.87
Short-Term Investments	-	53.42	-	-	-	-
Trading Asset Securities	2,265	2,812	1,547	710.27	79.86	-
Cash & Short-Term Investments	2,470	2,874	1,885	937.7	356.32	81.87
Cash Growth	-1.49%	52.43%	101.06%	163.16%	335.21%	5.47%
Accounts Receivable	154.85	181.29	108.63	63.37	16.95	20.97
Other Receivables	18.31	12.9	7.37	5.06	1.89	0.79
Receivables	173.16	194.19	116	68.44	18.84	21.76
Inventory	692.47	546.29	532.58	271.11	49.72	102.22
Prepaid Expenses	66.48	52.73	55.51	22.82	4.32	3.83
Other Current Assets	43.27	73.37	957.47	576.65	12.32	4.4
Total Current Assets	3,446	3,740	3,547	1,877	441.51	214.08
Property, Plant & Equipment	350.33	6,158	6,674	175.94	35.36	24.77
Long-Term Investments	-	-	23.26	17.25	-	-
Other Intangible Assets	20.19	7.76	8.95	5.49	0.48	0.44
Other Long-Term Assets	5,476	-	-	3,774	674.7	428.67
Total Assets	9,293	9,906	10,253	5,849	1,152	667.95
Accounts Payable	225.66	66.67	79.24	41.74	44.14	45.13
Accrued Expenses	14.11	10.99	9.31	12.83	1.87	0.84
Short-Term Debt	354.12	571.94	465.35	170.45	35.4	59.17
Current Portion of Long-Term Debt	506.67	636.35	1,115	533.36	142.61	130.13
Current Portion of Leases	50.78	132.42	105.21	63.74	-	-
Current Income Taxes Payable	14.83	5.02	20.93	2.4	0.35	6.56
Current Unearned Revenue	67.56	48.84	145.84	12.89	5.77	6.65
Other Current Liabilities	6.04	85.17	13.85	12.93	3.04	1.17
Total Current Liabilities	1,240	1,557	1,954	850.34	233.18	249.65
Long-Term Debt	820.69	1,181	1,134	1,182	323.58	196.34
Long-Term Leases	28.75	31.93	239.39	264.96	-	-
Long-Term Unearned Revenue	21.03	6.45	3.58	0.75	0.66	0.84
Pension & Post-Retirement Benefits	10.4	-	-	1.54	1.43	0.73
Long-Term Deferred Tax Liabilities	1,029	1,060	1,019	428.66	67.57	37.57
Other Long-Term Liabilities	-	3.74	3	-	-	-
Total Liabilities	3,150	3,840	4,354	2,729	626.42	485.12
Common Stock	500	500	54.3	54.3	54.3	4.91
Additional Paid-In Capital	238.5	190.15	635.85	440.4	117.07	-
Retained Earnings	4,931	5,096	4,930	2,386	388.53	168.91
Treasury Stock	-	-	-	-	-51.39	-
Comprehensive Income & Other	474.05	280.25	279.69	240.02	17.13	9
Shareholders' Equity	6,143	6,066	5,900	3,120	525.64	182.82
Total Liabilities & Equity	9,293	9,906	10,253	5,849	1,152	667.95
Total Debt	1,761	2,554	3,059	2,215	501.6	385.64
Net Cash (Debt)	709.43	319.75	-1,174	-1,277	-145.28	-303.76
Net Cash Per Share	1.42	0.64	-2.35	-2.55	-0.32	-0.73
Filing Date Shares Outstanding	500	500	500	500	500	418.78
Total Common Shares Outstanding	500	500	500	500	500	418.78
Working Capital	2,206	2,183	1,592	1,026	208.33	-35.57
Book Value Per Share	12.29	12.13	11.80	6.24	1.05	0.44
Tangible Book Value	6,123	6,058	5,891	3,115	525.16	182.39
Tangible Book Value Per Share	12.25	12.12	11.78	6.23	1.05	0.44
Buildings	230.64	183.88	183.88	140.47	28.44	18.24
Machinery	163.67	232.36	199.75	76.59	14.33	11.1
Construction In Progress	0.02	0.02	0.02	0.01	-	-
Leasehold Improvements	43.75	34.88	34.65	24	2.38	2.38

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