Kaluga Power Sale Company Balance Sheet

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

Millions RUB. 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	730.95	579.45	482.16	226.21	318.17
Accounts Receivable	1,628	1,560	1,361	1,777	1,787
Other Receivables	-	94.87	340.68	364.78	517.64
Inventory	11.91	11.94	13.99	8.42	15.31
Prepaid Expenses	-	10.2	6.01	19.14	8.27
Other Current Assets	77.5	161.38	106.59	94.61	97.49
Total Current Assets	2,448	2,418	2,310	2,490	2,744
Property, Plant & Equipment	2,769	2,991	3,049	2,804	2,654
Other Intangible Assets	121.58	65.86	28.76	27.05	25.18
Long-Term Investments	196.75	212.99	368.67	429.33	449.55
Long-Term Loans Receivable	192.84	237.75	293.34	361.86	-
Long-Term Deferred Tax Assets	17.78	22.01	68.3	20.74	15.69
Long-Term Accounts Receivable	-	126.74	-	-	-
Other Long-Term Assets	1,046	1,115	456.87	456.87	856.87
Total Assets	6,793	7,189	6,575	6,590	6,745
Accounts Payable	2,318	1,206	1,486	1,367	1,443
Accrued Expenses	159.71	265.72	205.78	258.85	192.81
Short-Term Debt	712.68	-	-	-	-
Current Portion of Long-Term Debt	-	2,644	1,502	1,487	1,250
Current Portion of Leases	-	45.8	34.12	25.77	20.47
Current Income Taxes Payable	27.92	4.61	0.56	0	0.61
Other Current Liabilities	-	254.19	183.09	213.8	226.91
Total Current Liabilities	3,218	4,420	3,412	3,352	3,134
Long-Term Debt	1,893	1,065	1,568	1,754	2,243
Long-Term Leases	-	63.98	64.22	55.43	50.26
Pension & Post-Retirement Benefits	59.47	48.29	55.02	40.41	39.29
Long-Term Deferred Tax Liabilities	145.37	217.14	151.8	122.13	102.72
Other Long-Term Liabilities	46.54	37.88	52.49	46.01	51.83
Total Liabilities	5,363	5,853	5,303	5,370	5,622
Common Stock	18.3	18.3	18.3	18.3	18.3
Additional Paid-In Capital	292.24	292.24	292.24	292.24	292.24
Retained Earnings	1,122	1,029	964.76	912.97	816.37
Treasury Stock	-3.28	-3.38	-3.28	-3.28	-3.28
Total Common Equity	1,430	1,336	1,272	1,220	1,124
Shareholders' Equity	1,430	1,336	1,272	1,220	1,124
Total Liabilities & Equity	6,793	7,189	6,575	6,590	6,745
Total Debt	2,606	3,819	3,168	3,322	3,564
Net Cash (Debt)	-1,875	-3,240	-2,686	-3,095	-3,246
Net Cash Per Share	-24.97	-43.43	-35.77	-41.22	-43.23
Filing Date Shares Outstanding	75.57	74.61	75.09	75.09	75.09
Total Common Shares Outstanding	75.57	74.61	75.09	75.09	75.09
Working Capital	-770.12	-2,003	-1,102	-862.46	-390.24
Book Value Per Share	18.92	17.90	16.94	16.25	14.96
Tangible Book Value	1,308	1,270	1,243	1,193	1,098
Tangible Book Value Per Share	17.31	17.02	16.56	15.89	14.63
Buildings	-	1,212	1,210	1,181	1,113
Machinery	-	2,814	2,591	2,359	2,078
Construction In Progress	-	345.7	217.77	124	198.67

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