Action S.A. (WSE:ACT)

Action Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	70.5	47.84	75.46	55.9	52.58	104.61
Cash & Short-Term Investments	70.5	47.84	75.46	55.9	52.58	104.61
Cash Growth	-40.05%	-36.60%	34.99%	6.32%	-49.74%	38.25%
Accounts Receivable	130.32	122	132.6	142.27	153.59	156.03
Other Receivables	-	16.33	24.13	36.8	28.21	15.26
Receivables	130.32	138.33	156.74	179.08	181.81	171.29
Inventory	343.17	315.5	301.61	263.91	250.01	190.92
Prepaid Expenses	-	-	-	-	-	4.16
Other Current Assets	-	11.42	12.15	0.08	0.44	0.37
Total Current Assets	543.98	513.09	545.96	498.97	484.84	471.35
Property, Plant & Equipment	129.44	127.33	132.82	138.24	139.09	139.51
Long-Term Investments	-	-	0.18	0.84	-	-
Goodwill	4.2	4.2	2.42	0.7	-	-
Other Intangible Assets	15.34	10.32	6.55	5.63	5.81	6.17
Long-Term Accounts Receivable	0	0	0	-	-	-
Long-Term Deferred Tax Assets	0.04	-	-	-	2.38	10.05
Long-Term Deferred Charges	-	-	-	-	-	0
Other Long-Term Assets	-	-	-	3.64	3.59	3.55
Total Assets	693.01	654.94	687.93	648.02	635.71	630.62
Accounts Payable	250.6	162.87	150.5	110.7	140.09	174
Accrued Expenses	1.7	6.95	9.13	9.78	1.88	47.41
Short-Term Debt	0.81	0.86	1.05	-	-	-
Current Portion of Long-Term Debt	0.77	0.77	0.77	1	1.03	1.02
Current Portion of Leases	1.77	1.26	0.85	0.84	0.48	0.15
Current Income Taxes Payable	6.58	3.8	3.46	-	1.87	4.6
Current Unearned Revenue	-	10.84	4.93	-	-	-
Other Current Liabilities	-	4.58	4.37	3.94	-	2.8
Total Current Liabilities	262.23	191.92	175.07	126.25	145.34	229.99
Long-Term Debt	0.13	0.18	0.29	-	-	-
Long-Term Leases	3.38	0.44	1.07	1.79	1.07	0.07
Long-Term Deferred Tax Liabilities	1.54	6.66	5.66	4.09	-	-
Other Long-Term Liabilities	36.65	44.47	57.63	73.21	88.25	100.26
Total Liabilities	303.93	243.66	239.72	205.34	234.66	330.32
Common Stock	1.65	1.65	1.87	2	2	2
Additional Paid-In Capital	77.13	77.13	77.21	77.21	77.21	77.27
Retained Earnings	389.66	371.05	387.21	371.87	323.93	223.24
Treasury Stock	-80.22	-39.47	-20.37	-7.98	-	-
Comprehensive Income & Other	-	-	1.96	-	-0.99	-0.9
Total Common Equity	388.23	410.36	447.88	443.1	402.15	301.62
Minority Interest	0.85	0.92	0.33	-0.42	-1.1	-1.31
Shareholders' Equity	389.08	411.28	448.21	442.68	401.05	300.3
Total Liabilities & Equity	693.01	654.94	687.93	648.02	635.71	630.62
Total Debt	6.87	3.5	4.03	3.63	2.57	1.24
Net Cash (Debt)	63.63	44.34	71.43	52.28	50	103.37
Net Cash Growth	-44.39%	-37.92%	36.64%	4.55%	-51.63%	-
Net Cash Per Share	3.85	2.52	3.65	2.61	2.50	6.05
Filing Date Shares Outstanding	14.1	14.12	16.54	18.78	20.04	20.04
Total Common Shares Outstanding	14.1	15.3	17.66	18.78	20.04	20.04
Working Capital	281.75	321.18	370.89	372.71	339.5	241.36
Book Value Per Share	27.53	26.82	25.37	23.59	20.07	15.05
Tangible Book Value	368.69	395.84	438.91	436.78	396.33	295.45
Tangible Book Value Per Share	26.15	25.87	24.86	23.26	19.78	14.75
Land	-	6.55	7.29	7.55	7.55	8.01
Buildings	-	163.21	161.57	157.08	156.24	156.15
Machinery	-	78.77	78.11	78.77	75.2	75.75
Construction In Progress	-	3.36	2.93	6.7	4.55	0.2

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