Link Bilgisayar Sistemleri Yazilimi ve Donanimi Sanayi ve Ticaret A.S. (IST:LINK)

IST:LINK Balance Sheet

Financials in millions TRY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	3.57	40.97	101.87	125.66	59.27	33.82
Short-Term Investments	289.8	263.45	51.97	11.5	-	-
Cash & Short-Term Investments	293.37	304.42	153.83	137.16	59.27	33.82
Cash Growth	109.71%	97.89%	12.16%	131.43%	75.25%	42.18%
Accounts Receivable	867.88	495.77	30.36	19.87	6.76	6.07
Other Receivables	0.45	0.3	0.13	0.18	0.02	0.02
Receivables	868.33	496.07	30.49	20.05	6.78	6.08
Inventory	18.94	75.17	0.86	0.37	0.21	0.01
Prepaid Expenses	22.79	1.43	1.58	0.4	0.03	0.03
Other Current Assets	0.38	2.26	0.05	0.04	0.02	0.02
Total Current Assets	1,204	879.34	186.81	158.03	66.31	39.95
Property, Plant & Equipment	6.43	3.78	2.3	2.48	0.56	0.5
Other Intangible Assets	683.05	539.66	59.04	34.92	8.88	6.94
Other Long-Term Assets	0	0	0	0.45	5.37	4
Total Assets	1,893	1,423	248.16	195.88	81.12	51.39
Accounts Payable	251.41	361.52	3.28	2.22	1.05	0.45
Accrued Expenses	13.84	11.46	8.24	6.9	2.41	1.96
Short-Term Debt	0.08	0.33	-	-	-	-
Current Income Taxes Payable	1.14	13.04	10.64	5.51	5.01	0.59
Current Unearned Revenue	8.68	21.76	2.54	0.92	0.2	0.16
Other Current Liabilities	160.55	0	0	0	0	0
Total Current Liabilities	435.7	408.11	24.71	15.55	8.68	3.16
Pension & Post-Retirement Benefits	8.79	5.32	5.54	8.53	2.94	2.56
Long-Term Deferred Tax Liabilities	53.31	15.18	9.45	1.84	0.99	0.16
Total Liabilities	497.79	428.6	39.7	25.92	12.61	5.89
Common Stock	21.75	21.75	11	11	11	11
Retained Earnings	1,185	825.42	50.42	60.64	56.94	33.78
Comprehensive Income & Other	188.23	147.02	147.04	98.32	0.56	0.72
Shareholders' Equity	1,395	994.19	208.46	169.96	68.51	45.51
Total Liabilities & Equity	1,893	1,423	248.16	195.88	81.12	51.39
Total Debt	0.08	0.33	-	-	-	-
Net Cash (Debt)	293.29	304.09	153.83	137.16	59.27	33.82
Net Cash Growth	109.65%	97.67%	12.16%	131.43%	75.25%	42.18%
Net Cash Per Share	0.24	0.25	13.98	12.47	5.39	3.07
Filing Date Shares Outstanding	21.75	11	11	11	11	11
Total Common Shares Outstanding	21.75	11	11	11	11	11
Working Capital	768.1	471.23	162.1	142.48	57.63	36.79
Book Value Per Share	64.16	90.38	18.95	15.45	6.23	4.14
Tangible Book Value	712.44	454.53	149.41	135.04	59.63	38.56
Tangible Book Value Per Share	32.76	41.32	13.58	12.28	5.42	3.51
Machinery	-	16.72	18.07	12.47	1.43	1.23
Leasehold Improvements	-	-	-	-	0.13	0.13

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