Action S.A. (WSE:ACT)

Action Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	53.69	21.31	47.84	75.46	55.9	52.58
Short-Term Investments	25.51	-	-	-	-	-
Cash & Short-Term Investments	79.2	21.31	47.84	75.46	55.9	52.58
Cash Growth	12.35%	-55.45%	-36.60%	34.99%	6.32%	-49.74%
Accounts Receivable	142.82	136.8	122	132.6	142.27	153.59
Other Receivables	-	16.63	13.18	24.13	36.8	28.21
Receivables	142.82	153.43	135.18	156.74	179.08	181.81
Inventory	389.78	370.15	315.5	301.61	263.91	250.01
Prepaid Expenses	-	4.03	3.14	-	-	-
Other Current Assets	-	17.57	11.42	12.15	0.08	0.44
Total Current Assets	611.8	566.49	513.09	545.96	498.97	484.84
Property, Plant & Equipment	127.96	130.18	127.33	132.82	138.24	139.09
Long-Term Investments	-	-	-	0.18	0.84	-
Goodwill	4.2	4.2	4.2	2.42	0.7	-
Other Intangible Assets	28.29	20.07	10.32	6.55	5.63	5.81
Long-Term Accounts Receivable	-	-	0	0	-	-
Long-Term Deferred Tax Assets	10.33	0.13	-	-	-	2.38
Other Long-Term Assets	-	-	-	-	3.64	3.59
Total Assets	782.58	721.07	654.94	687.93	648.02	635.71

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	331.26	247.05	162.87	150.5	110.7	140.09
Accrued Expenses	2.07	1.79	6.95	9.13	9.78	1.88
Short-Term Debt	0.44	0.1	0.86	1.05	-	-
Current Portion of Long-Term Debt	0.77	0.77	0.77	0.77	1	1.03
Current Portion of Leases	2	1.76	1.26	0.85	0.84	0.48
Current Income Taxes Payable	15.4	9.8	3.8	3.46	-	1.87
Current Unearned Revenue	-	10.64	10.84	4.93	-	-
Other Current Liabilities	-	4.73	4.58	4.37	3.94	-
Total Current Liabilities	351.94	276.64	191.92	175.07	126.25	145.34
Long-Term Debt	0.03	0.08	0.18	0.29	-	-
Long-Term Leases	2.8	2.76	0.44	1.07	1.79	1.07
Long-Term Deferred Tax Liabilities	0.06	1.14	6.66	5.66	4.09	-
Other Long-Term Liabilities	22.88	29.76	44.47	57.63	73.21	88.25
Total Liabilities	377.69	310.37	243.66	239.72	205.34	234.66

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	1.41	1.41	1.65	1.87	2	2
Additional Paid-In Capital	77.13	77.13	77.13	77.21	77.21	77.21
Retained Earnings	365.94	336.78	371.05	387.21	371.87	323.93
Treasury Stock	-40.4	-5.27	-39.47	-20.37	-7.98	-
Comprehensive Income & Other	-	-	-	1.96	-	-0.99
Total Common Equity	404.08	410.06	410.36	447.88	443.1	402.15
Minority Interest	0.81	0.64	0.92	0.33	-0.42	-1.1
Shareholders' Equity	404.88	410.7	411.28	448.21	442.68	401.05
Total Liabilities & Equity	782.58	721.07	654.94	687.93	648.02	635.71

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	6.03	5.46	3.5	4.03	3.63	2.57
Net Cash (Debt)	73.17	15.85	44.34	71.43	52.28	50
Net Cash Growth	15.00%	-64.25%	-37.92%	36.64%	4.55%	-51.63%
Net Cash Per Share	5.06	1.01	2.52	3.65	2.61	2.50
Filing Date Shares Outstanding	12.19	12.9	14.12	16.54	18.78	20.04
Total Common Shares Outstanding	12.89	12.9	15.3	17.66	18.78	20.04
Working Capital	259.87	289.85	321.18	370.89	372.71	339.5
Book Value Per Share	31.34	31.80	26.82	25.37	23.59	20.07
Tangible Book Value	371.59	385.79	395.84	438.91	436.78	396.33
Tangible Book Value Per Share	28.82	29.91	25.87	24.86	23.26	19.78
Land	-	6.55	6.55	7.29	7.55	7.55
Buildings	-	166.96	163.21	161.57	157.08	156.24
Machinery	-	93.08	83.72	78.11	78.77	75.2
Construction In Progress	-	1.1	3.36	2.93	6.7	4.55

Data Source: S&P Global Market Intelligence Last updated: Sep 25, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 31, 2026

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