IST:ESCAR 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	274.66	10.71	338.28	227.43	276.45
Short-Term Investments	662.02	69.93	-	-	-
Trading Asset Securities	1,909	3,681	1,547	710.27	79.86
Cash & Short-Term Investments	2,846	3,762	1,885	937.7	356.32
Cash Growth	-24.35%	99.52%	101.06%	163.16%	335.21%
Accounts Receivable	187.85	237.3	108.63	63.37	16.95
Other Receivables	23.1	16.86	7.37	5.06	1.89
Receivables	210.95	254.15	116	68.44	18.84
Inventory	564.2	717.27	532.58	271.11	49.72
Prepaid Expenses	60.45	69.02	55.51	22.82	4.32
Other Current Assets	25.55	101.88	957.47	576.65	12.32
Total Current Assets	3,707	4,904	3,547	1,877	441.51
Property, Plant & Equipment	5,330	8,046	6,674	175.94	35.36
Long-Term Investments	-	-	23.26	17.25	-
Other Intangible Assets	21.49	22.81	8.95	5.49	0.48
Other Long-Term Assets	-	-	-	3,774	674.7
Total Assets	9,059	12,972	10,253	5,849	1,152
Accounts Payable	237.01	87.26	79.24	41.74	44.14
Accrued Expenses	40.4	21.08	9.31	12.83	1.87
Short-Term Debt	38.97	748.63	465.35	170.45	35.4
Current Portion of Long-Term Debt	1,022	832.93	1,115	533.36	142.61
Current Portion of Leases	26.49	173.33	105.21	63.74	-
Current Income Taxes Payable	1.37	5.81	20.93	2.4	0.35
Current Unearned Revenue	44.56	63.93	145.84	12.89	5.77
Other Current Liabilities	3.9	111.35	13.85	12.93	3.04
Total Current Liabilities	1,415	2,044	1,954	850.34	233.18
Long-Term Debt	980.39	1,546	1,134	1,182	323.58
Long-Term Leases	0.13	41.8	239.39	264.96	-
Long-Term Unearned Revenue	5.2	8.44	3.58	0.75	0.66
Pension & Post-Retirement Benefits	4.42	4.89	3	1.54	1.43
Long-Term Deferred Tax Liabilities	929.99	1,387	1,019	428.66	67.57
Total Liabilities	3,335	5,032	4,354	2,729	626.42
Common Stock	500	500	54.3	54.3	54.3
Additional Paid-In Capital	248.89	248.89	635.85	440.4	117.07
Retained Earnings	4,605	6,670	4,930	2,386	388.53
Treasury Stock	-153.62	-	-	-	-51.39
Comprehensive Income & Other	523.77	521.29	279.69	240.02	17.13
Shareholders' Equity	5,724	7,940	5,900	3,120	525.64
Total Liabilities & Equity	9,059	12,972	10,253	5,849	1,152
Total Debt	2,068	3,343	3,059	2,215	501.6
Net Cash (Debt)	777.58	418.53	-1,174	-1,277	-145.28
Net Cash Growth	85.79%	-	-	-	-
Net Cash Per Share	1.56	0.84	-2.35	-2.55	-0.32
Filing Date Shares Outstanding	493.94	500	500	500	500
Total Common Shares Outstanding	493.94	500	500	500	500
Working Capital	2,292	2,860	1,592	1,026	208.33
Book Value Per Share	11.59	15.88	11.80	6.24	1.05
Tangible Book Value	5,702	7,917	5,891	3,115	525.16
Tangible Book Value Per Share	11.54	15.83	11.78	6.23	1.05
Buildings	227.59	240.69	183.88	140.47	28.44
Machinery	300.93	333.45	199.75	76.59	14.33
Construction In Progress	0.01	0.02	0.02	0.01	-
Leasehold Improvements	0.74	0.74	34.65	24	2.38

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