Panelsan Cati Cephe Sistemleri Sanayi Ve Ticaret A.S. (IST:PNLSN)

IST:PNLSN 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	128.91	168.47	451.42	453.81	103.55	32.21
Short-Term Investments	-	406.01	426.68	116.86	4.16	0.41
Cash & Short-Term Investments	357.34	574.48	878.09	570.66	107.71	32.62
Cash Growth	-35.53%	-34.58%	53.87%	429.80%	230.18%	82.03%
Accounts Receivable	899.68	760.8	793.83	506.54	198.01	121.85
Other Receivables	32.72	19.24	14.85	14.11	6.9	12.86
Receivables	932.4	780.04	808.68	520.65	204.91	134.71
Inventory	426.6	345.6	639.74	359.82	123.91	57.55
Prepaid Expenses	80.84	8.84	74.17	45.5	-	-
Other Current Assets	18.18	6.38	30.21	14.63	24.77	6.4
Total Current Assets	1,815	1,715	2,431	1,511	461.3	231.28
Property, Plant & Equipment	1,869	1,385	713.24	409.56	76.1	50.12
Long-Term Investments	120.61	94.1	94	65.1	12.62	12.62
Other Intangible Assets	2	1.42	1.63	1.49	0.26	0.1
Long-Term Accounts Receivable	-	-	121.26	-	-	-
Long-Term Deferred Tax Assets	-	-	-	55.22	-	1.78
Other Long-Term Assets	344.35	189.24	280.34	42.45	4.6	2.16
Total Assets	4,151	3,385	3,641	2,085	554.86	298.06
Accounts Payable	791.41	606.05	698.73	510.55	221.31	87
Accrued Expenses	24.32	25.98	23.73	14.21	13.11	7.66
Short-Term Debt	3.12	0.36	8.36	17.97	18.45	29.73
Current Portion of Long-Term Debt	122.84	62.63	122.76	37.42	19.37	23.82
Current Income Taxes Payable	-	-	-	48.94	22.51	-
Current Unearned Revenue	254.65	360.55	731.36	249.6	86.69	68.98
Other Current Liabilities	24	13.93	2.2	2.61	2.07	2.95
Total Current Liabilities	1,220	1,071	1,667	881.29	383.51	220.13
Long-Term Debt	-	4.08	85.92	34.35	17.36	18.39
Pension & Post-Retirement Benefits	17.09	10.03	18.32	8.21	1.92	1.17
Long-Term Deferred Tax Liabilities	181.97	150.08	37.77	97.98	0.79	0.55
Other Long-Term Liabilities	-	-	5.86	-	-	-
Total Liabilities	1,419	1,235	1,815	1,022	403.57	240.25
Common Stock	75	75	75	75	57.5	40.5
Additional Paid-In Capital	638.42	508.99	508.99	352.54	-	-
Retained Earnings	771.95	559.45	560.34	204.27	67.2	13.88
Comprehensive Income & Other	1,279	1,006	682.3	431.45	26.59	3.42
Shareholders' Equity	2,732	2,150	1,827	1,063	151.29	57.81
Total Liabilities & Equity	4,151	3,385	3,641	2,085	554.86	298.06
Total Debt	125.96	67.08	217.05	89.74	55.17	71.94
Net Cash (Debt)	231.38	507.4	661.05	480.92	52.54	-39.32
Net Cash Growth	-49.82%	-23.24%	37.45%	815.32%	-	-
Net Cash Per Share	-	6.97	9.08	6.61	1.27	-1.23
Filing Date Shares Outstanding	-	75	75	75	57.5	40.5
Total Common Shares Outstanding	-	75	75	75	57.5	40.5
Working Capital	595.01	644.49	764.03	629.97	77.79	11.15
Book Value Per Share	-	28.66	24.36	14.18	2.63	1.43
Tangible Book Value	2,730	2,148	1,825	1,062	151.04	57.71
Tangible Book Value Per Share	-	28.65	24.33	14.16	2.63	1.42
Land	-	146.68	5.78	4.01	0.66	0.81
Buildings	-	908.42	526.43	330.33	56.24	29.51
Machinery	-	438.65	402.63	252.84	32.87	31.09
Construction In Progress	-	296.14	83.71	11.04	6.54	5.53

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