Opal Balance Investments Balance Sheet

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

Millions ILS. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	8.96	9.85	14.93	14.77	27.24	28.2
Loans & Lease Receivables	-	-	-	-	-	57.14
Other Receivables	418.61	358.23	262.96	402.35	385.3	218.84
Property, Plant & Equipment	4.98	5.81	7.09	12.43	13.38	13.54
Other Intangible Assets	1.27	1.95	0.09	0.05	-	-
Restricted Cash	1.4	0.6	0.6	0.62	0.04	-
Other Current Assets	-	0.49	0.34	0.34	2.52	2.32
Long-Term Deferred Tax Assets	7.33	7.67	8.37	7.34	7.26	6.49
Other Long-Term Assets	62.08	51.17	77.96	68.03	50.65	12.55
Total Assets	504.64	435.76	372.34	505.93	486.38	339.09
Accounts Payable	2.2	1.29	0.73	0.71	1.01	0.65
Accrued Expenses	-	9.67	4.41	5.85	4.66	2.37
Short-Term Debt	174.16	198.87	152.79	295.85	290.14	159.44
Current Portion of Long-Term Debt	15.89	-	-	-	-	-
Current Portion of Leases	0.9	0.91	1.34	1.41	1.22	1.1
Long-Term Debt	65.03	-	-	-	-	-
Long-Term Leases	1.9	2.42	2.09	5.87	6.59	7.25
Current Income Taxes Payable	1.1	0.9	0.13	0.36	0.93	0.44
Other Current Liabilities	7.19	0.7	0.26	0.09	0.1	0.04
Pension & Post-Retirement Benefits	0.14	0.14	0.18	0.17	0.16	0.15
Other Long-Term Liabilities	-	0.28	-	-	-	-
Total Liabilities	268.51	215.18	161.93	310.3	304.79	171.44
Additional Paid-In Capital	97.3	97.3	97.3	97.3	97.3	97.3
Retained Earnings	135.09	119.53	109.37	94.59	80.55	66.6
Comprehensive Income & Other	3.75	3.75	3.75	3.75	3.75	3.75
Shareholders' Equity	236.13	220.58	210.41	195.63	181.59	167.65
Total Liabilities & Equity	504.64	435.76	372.34	505.93	486.38	339.09
Total Debt	257.88	202.2	156.22	303.14	297.94	167.8
Net Cash (Debt)	-248.92	-192.35	-141.29	-288.37	-270.71	-139.59
Net Cash Per Share	-2.38	-1.84	-1.35	-2.76	-2.59	-1.37
Filing Date Shares Outstanding	105.04	104.61	104.61	104.61	104.61	104.61
Total Common Shares Outstanding	105.04	104.61	104.61	104.61	104.61	104.61
Working Capital	227.54	156.83	119.17	113.83	117.05	142.46
Book Value Per Share	2.25	2.11	2.01	1.87	1.74	1.60
Tangible Book Value	234.86	218.63	210.33	195.58	181.59	167.65
Tangible Book Value Per Share	2.24	2.09	2.01	1.87	1.74	1.60

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