WSE:APS Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	-	8.53	7.52	7.68	7.03
Short-Term Investments	14.83	-	-	-	-
Cash & Short-Term Investments	14.83	8.53	7.52	7.68	7.03
Cash Growth	73.81%	13.50%	-2.19%	9.23%	-29.21%
Accounts Receivable	-	8.96	7.24	6.22	5.19
Other Receivables	4.5	2.62	0.31	0.03	0.16
Receivables	4.5	11.57	7.55	6.25	5.35
Inventory	1.76	2.63	2.21	2.93	1.43
Prepaid Expenses	-	0.14	0.1	0.08	0.07
Restricted Cash	-	0.17	0.15	0.15	0.04
Other Current Assets	-	0.07	0.22	0.11	0.05
Total Current Assets	21.08	23.11	17.75	17.21	13.98
Property, Plant & Equipment	5.86	6.03	5.6	5.93	5.62
Other Intangible Assets	-	-	-	-	0.01
Long-Term Deferred Tax Assets	0.68	1.31	1.29	1.13	0.95
Long-Term Deferred Charges	-	0.02	0.01	0.01	0.01
Other Long-Term Assets	0.04	0.16	0.11	0.01	-
Total Assets	27.66	30.62	24.76	24.29	20.56
Accounts Payable	-	3.64	3.76	4.09	3.49
Accrued Expenses	-	0.83	0.66	0.66	0.69
Current Portion of Long-Term Debt	-	-	-	0.16	0.32
Current Portion of Leases	-	0.35	0.09	0.08	0.03
Current Income Taxes Payable	-	2.21	2.05	1.35	0.86
Current Unearned Revenue	-	1.88	3.05	4.02	1.36
Other Current Liabilities	3.42	0.82	0.67	0.56	0.6
Total Current Liabilities	3.42	9.73	10.28	10.91	7.35
Long-Term Debt	-	-	-	-	0.16
Long-Term Leases	-	0.26	0.31	0.4	-
Long-Term Unearned Revenue	0.52	0.3	0.32	0.33	0.34
Pension & Post-Retirement Benefits	0.91	0.56	0.46	0.44	0.52
Long-Term Deferred Tax Liabilities	0.42	0.56	0.46	0.67	0.74
Other Long-Term Liabilities	2.41	1.13	1.07	1.05	1.09
Total Liabilities	7.67	12.55	12.91	13.81	10.2
Common Stock	0.53	0.53	0.53	0.53	0.53
Additional Paid-In Capital	15.74	9.98	7.58	7.72	8.12
Retained Earnings	3.72	7.56	3.74	2.24	1.71
Shareholders' Equity	19.99	18.07	11.85	10.48	10.36
Total Liabilities & Equity	27.66	30.62	24.76	24.29	20.56
Total Debt	-	0.61	0.4	0.63	0.51
Net Cash (Debt)	14.83	7.92	7.12	7.05	6.53
Net Cash Growth	87.15%	11.26%	0.99%	8.03%	-23.94%
Net Cash Per Share	2.80	1.50	1.34	1.33	1.23
Filing Date Shares Outstanding	5.3	5.3	5.3	5.3	5.3
Total Common Shares Outstanding	5.3	5.3	5.3	5.3	5.3
Working Capital	17.67	13.37	7.47	6.3	6.63
Book Value Per Share	3.77	3.41	2.24	1.98	1.96
Tangible Book Value	19.99	18.07	11.85	10.48	10.35
Tangible Book Value Per Share	3.77	3.41	2.24	1.98	1.95
Land	-	1.78	1.78	1.78	1.78
Buildings	-	6.68	6.68	6.68	6.68
Machinery	-	4.25	3.62	3.67	3.52
Construction In Progress	-	0.04	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.