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 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	10.12	10.89	9.85	14.93	14.77	27.24
Other Receivables	498.09	486.44	358.23	262.96	402.35	385.3
Property, Plant & Equipment	9.84	8.71	5.81	7.09	12.43	13.38
Goodwill	0.28	0.28	-	-	-	-
Other Intangible Assets	1.46	1.42	1.95	0.09	0.05	-
Restricted Cash	1.5	1.4	0.6	0.6	0.62	0.04
Other Current Assets	-	1.72	0.49	0.34	0.34	2.52
Long-Term Deferred Tax Assets	7.6	7.8	7.67	8.37	7.34	7.26
Other Long-Term Assets	92.08	87.63	51.17	77.96	68.03	50.65
Total Assets	620.97	606.3	435.76	372.34	505.93	486.38
Accounts Payable	2.54	1.82	1.29	0.73	0.71	1.01
Accrued Expenses	-	6.34	9.67	4.41	5.85	4.66
Short-Term Debt	277.63	270.99	198.87	152.79	295.85	290.14
Current Portion of Long-Term Debt	15.96	15.93	-	-	-	-
Current Portion of Leases	1.05	1.05	0.91	1.34	1.41	1.22
Long-Term Debt	60.41	56.91	-	-	-	-
Long-Term Leases	4.53	4.82	2.42	2.09	5.87	6.59
Current Income Taxes Payable	3.86	2.83	0.9	0.13	0.36	0.93
Other Current Liabilities	12.29	0.18	0.7	0.26	0.09	0.1
Pension & Post-Retirement Benefits	0.08	0.08	0.14	0.18	0.17	0.16
Other Long-Term Liabilities	0.77	4.09	0.28	-	-	-
Total Liabilities	379.11	365.03	215.18	161.93	310.3	304.79
Additional Paid-In Capital	97.3	97.3	97.3	97.3	97.3	97.3
Retained Earnings	140.81	140.22	119.53	109.37	94.59	80.55
Comprehensive Income & Other	3.75	3.75	3.75	3.75	3.75	3.75
Shareholders' Equity	241.85	241.27	220.58	210.41	195.63	181.59
Total Liabilities & Equity	620.97	606.3	435.76	372.34	505.93	486.38
Total Debt	359.57	349.7	202.2	156.22	303.14	297.94
Net Cash (Debt)	-349.45	-338.81	-192.35	-141.29	-288.37	-270.71
Net Cash Per Share	-3.34	-3.24	-1.84	-1.35	-2.76	-2.59
Filing Date Shares Outstanding	104.26	104.61	104.61	104.61	104.61	104.61
Total Common Shares Outstanding	104.26	104.61	104.61	104.61	104.61	104.61
Working Capital	196.39	201.33	156.83	119.17	113.83	117.05
Book Value Per Share	2.32	2.31	2.11	2.01	1.87	1.74
Tangible Book Value	240.12	239.57	218.63	210.33	195.58	181.59
Tangible Book Value Per Share	2.30	2.29	2.09	2.01	1.87	1.74