APS Energia Balance Sheet

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

Millions PLN. 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	1.29	2.55	1.87	9.67	4.46	2.69
Cash & Short-Term Investments	1.29	2.55	1.87	9.67	4.46	2.69
Cash Growth	-72.77%	36.34%	-80.65%	116.67%	65.79%	-67.94%
Accounts Receivable	22.76	14.76	14.92	28.41	40.94	26.51
Other Receivables	1.78	0.5	0.67	0.88	0.68	0.47
Receivables	24.54	15.26	15.59	29.29	41.62	26.97
Inventory	27.13	21.81	24.06	16.5	21.97	16.07
Prepaid Expenses	0.02	-	-	-	-	-
Other Current Assets	0.4	3.06	27.75	7.89	2.19	1.4
Total Current Assets	53.37	42.68	69.27	63.36	70.24	47.13
Property, Plant & Equipment	28.22	28.85	30.57	36.75	36.08	37.48
Other Intangible Assets	9.52	1.65	1.74	2.53	1.59	1.12
Long-Term Deferred Tax Assets	4.15	4.01	3.42	3.11	2.03	1.78
Long-Term Deferred Charges	-	4.58	2.42	2.36	3.13	3.53
Other Long-Term Assets	0.15	0.15	0.37	1.14	1.05	0.51
Total Assets	95.4	81.92	107.77	109.25	114.11	91.55
Accounts Payable	16.2	15.72	18.83	19.68	21.63	10.18
Accrued Expenses	5.88	5.84	4.58	6.4	7.46	4.54
Short-Term Debt	1.13	8.06	7.84	0.19	1.73	0.09
Current Portion of Long-Term Debt	11.56	1.56	0.01	1.46	2.86	2.41
Current Portion of Leases	12.34	12.61	13.23	1.46	1.19	1.3
Current Income Taxes Payable	-	-	-	0.42	0.33	0.27
Current Unearned Revenue	1.71	1.29	0.2	0.6	1.32	0.85
Other Current Liabilities	16.92	11.72	10.17	2.78	1.66	1.12
Total Current Liabilities	65.74	56.8	54.85	32.98	38.18	20.77
Long-Term Debt	4.83	-	0.04	0.94	2.15	5.29
Long-Term Leases	0.77	1.01	1.55	14.18	13.84	14.56
Long-Term Unearned Revenue	3.99	4.06	1.4	1.54	1.73	2.16
Pension & Post-Retirement Benefits	0.3	0.3	0.36	0.27	0.36	0.43
Long-Term Deferred Tax Liabilities	2.49	2.15	3.16	3.06	1.9	2.08
Other Long-Term Liabilities	1.41	0.72	0.2	0.16	0.11	0.07
Total Liabilities	79.53	65.05	61.57	53.13	58.27	45.35
Common Stock	5.64	5.64	5.64	5.64	5.64	5.64
Additional Paid-In Capital	9.83	9.83	9.83	9.83	9.83	9.83
Retained Earnings	-7.23	-6.09	30.12	36.91	37.25	27.94
Comprehensive Income & Other	7.63	7.49	0.61	3.75	3.13	2.81
Shareholders' Equity	15.87	16.87	46.2	56.12	55.84	46.21
Total Liabilities & Equity	95.4	81.92	107.77	109.25	114.11	91.55
Total Debt	30.63	23.24	22.67	18.23	21.78	23.64
Net Cash (Debt)	-29.34	-20.69	-20.8	-8.56	-17.31	-20.95
Net Cash Per Share	-1.04	-0.73	-0.74	-0.30	-0.61	-0.74
Filing Date Shares Outstanding	28.19	28.19	28.19	28.19	28.19	28.19
Total Common Shares Outstanding	28.19	28.19	28.19	28.19	28.19	28.19
Working Capital	-12.37	-14.12	14.41	30.37	32.06	26.36
Book Value Per Share	0.56	0.60	1.64	1.99	1.98	1.64
Tangible Book Value	6.35	15.22	44.46	53.59	54.25	45.09
Tangible Book Value Per Share	0.23	0.54	1.58	1.90	1.92	1.60
Land	-	5.97	5.97	5.97	5.97	5.97
Buildings	-	24.59	24.59	29.4	28.81	28.5
Machinery	-	12.78	13.25	12.98	11.02	12.68

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