PhosAgro Balance Sheet

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

Millions RUB. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	21,004	14,681	10,398	29,163	13,356	21,710
Cash & Short-Term Investments	21,004	14,681	10,398	29,163	13,356	21,710
Cash Growth	-4.01%	41.19%	-64.34%	118.35%	-38.48%	156.62%
Accounts Receivable	99,765	89,600	86,359	50,929	61,515	32,674
Other Receivables	30,392	23,946	12,737	14,702	14,205	16,414
Receivables	130,157	113,546	99,096	65,781	75,872	49,277
Inventory	71,359	65,070	56,105	48,468	39,349	41,177
Other Current Assets	479	24,679	18,409	21,245	12,737	15,018
Total Current Assets	222,999	217,976	184,008	164,657	141,314	127,182
Property, Plant & Equipment	409,504	405,997	363,996	315,903	278,799	244,399
Long-Term Investments	960	951	715	1,672	604	2,359
Other Intangible Assets	3,609	3,382	2,991	2,773	2,099	1,756
Long-Term Deferred Tax Assets	12,483	11,669	14,081	9,751	7,903	9,499
Other Long-Term Assets	26,786	23,913	26,679	28,018	24,787	20,072
Total Assets	676,341	663,888	592,470	522,848	455,613	405,447
Accounts Payable	43,576	14,950	20,229	14,469	11,406	10,967
Accrued Expenses	2,409	11,395	9,498	14,648	10,493	11,700
Short-Term Debt	199,431	-	-	-	-	-
Current Portion of Long-Term Debt	-	209,715	161,661	86,429	80,974	12,710
Current Portion of Leases	1,543	1,631	1,075	1,413	1,276	2,178
Current Income Taxes Payable	514	182	3,128	208	203	3,334
Current Unearned Revenue	-	9,776	10,705	11,055	17,258	16,379
Other Current Liabilities	7,570	20,896	30,374	63,761	5,969	9,107
Total Current Liabilities	255,043	268,545	236,670	191,983	127,579	66,375
Long-Term Debt	141,317	119,062	169,962	161,710	109,784	157,081
Long-Term Leases	4,928	4,741	3,056	2,818	1,660	3,459
Pension & Post-Retirement Benefits	1,523	1,499	1,029	1,129	1,050	952
Long-Term Deferred Tax Liabilities	29,951	30,248	17,031	13,603	17,820	12,937
Total Liabilities	432,762	424,095	427,748	371,243	257,893	240,804
Common Stock	372	372	372	372	372	372
Additional Paid-In Capital	7,494	7,494	7,494	7,494	7,494	7,494
Retained Earnings	236,811	233,025	157,590	144,658	190,664	148,193
Comprehensive Income & Other	-1,273	-1,273	-871	-1,003	-968	8,478
Total Common Equity	243,404	239,618	164,585	151,521	197,562	164,537
Minority Interest	175	175	137	84	158	106
Shareholders' Equity	243,579	239,793	164,722	151,605	197,720	164,643
Total Liabilities & Equity	676,341	663,888	592,470	522,848	455,613	405,447
Total Debt	347,219	335,149	335,754	252,370	193,694	175,428
Net Cash (Debt)	-326,215	-320,468	-325,356	-223,207	-180,338	-153,718
Net Cash Per Share	-2614.81	-2474.66	-2512.40	-1723.61	-1392.57	-1187.01
Filing Date Shares Outstanding	110.5	129.5	129.5	129.5	129.5	129.5
Total Common Shares Outstanding	110.5	129.5	129.5	129.5	129.5	129.5
Working Capital	-32,044	-50,569	-52,662	-27,326	13,735	60,807
Book Value Per Share	2202.75	1850.33	1270.93	1170.05	1525.58	1270.56
Tangible Book Value	239,795	236,236	161,594	148,748	195,463	162,781
Tangible Book Value Per Share	2170.09	1824.22	1247.83	1148.63	1509.37	1257.00
Land	-	193,029	168,443	146,691	137,820	116,400
Machinery	-	371,943	321,802	286,032	258,250	224,537
Construction In Progress	-	79,862	83,899	65,591	44,001	43,494