Aqua S.A. (WSE:AQA)

Aqua S.A. 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	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	36.99	0.12	0.05	0.07	1.24	0.04
Cash & Short-Term Investments	72.99	0.12	0.05	0.07	1.24	0.04
Cash Growth	282474.53%	148.69%	-31.18%	-94.53%	2853.94%	-54.83%
Accounts Receivable	27.72	6.9	6.11	5.24	3.64	3.88
Other Receivables	6.47	3.88	4.24	12.56	12.68	13.32
Receivables	34.18	10.78	10.35	17.8	16.33	17.2
Inventory	6.53	-	-	0.15	0.18	0.04
Total Current Assets	113.71	10.9	10.4	18.02	17.75	17.28
Property, Plant & Equipment	422.3	0.37	0.46	0.53	0.55	0.18
Long-Term Investments	-	0.01	0.01	-	-	-
Other Intangible Assets	2.11	0.03	0.03	0.01	0.03	0.03
Long-Term Deferred Tax Assets	4.13	0.17	0.08	1.14	1.14	2.86
Other Long-Term Assets	0.91	0.06	0.11	0.19	0.2	-
Total Assets	543.15	11.53	11.07	19.89	19.66	20.35
Accounts Payable	-	4.1	4.2	12.68	12.7	12.2
Accrued Expenses	62.4	0.11	0.14	0.1	0.13	0.35
Short-Term Debt	-	0.5	-	-	-	0.42
Current Portion of Long-Term Debt	-	0.31	0.21	0.25	0.14	-
Current Portion of Leases	-	0.11	0.2	0.05	0.04	-
Current Income Taxes Payable	-	0.31	0.35	0.32	0.49	0.24
Current Unearned Revenue	-	0.31	0.53	0.25	-	-
Other Current Liabilities	32.88	0.1	0.16	0.2	0.36	0.88
Total Current Liabilities	95.28	5.84	5.8	13.84	13.86	14.08
Long-Term Debt	-	-	-	0.01	0.11	-
Long-Term Leases	-	0.06	-	0.2	0.25	-
Pension & Post-Retirement Benefits	9.09	0.05	0.04	0.03	0.03	0.02
Long-Term Deferred Tax Liabilities	4.3	0.92	0.81	1.46	1.3	2.95
Other Long-Term Liabilities	35.95	0.09	0.09	0.12	0.12	-
Total Liabilities	144.62	6.96	6.75	15.67	15.68	17.06
Common Stock	207.79	0.86	0.86	0.86	0.86	0.86
Additional Paid-In Capital	99.91	4.22	4.22	4.22	4.22	4.22
Retained Earnings	6.5	-0.51	-0.75	-0.85	-1.09	-1.78
Comprehensive Income & Other	84.33	-	-	-	-	-
Shareholders' Equity	398.53	4.57	4.33	4.22	3.99	3.3
Total Liabilities & Equity	543.15	11.53	11.07	19.89	19.66	20.35
Total Debt	-	0.98	0.41	0.51	0.54	0.42
Net Cash (Debt)	72.99	-0.86	-0.37	-0.44	0.7	-0.38
Net Cash Per Share	85.11	-1.01	-0.43	-0.51	0.82	-0.45
Filing Date Shares Outstanding	0.86	0.86	0.86	0.86	0.86	0.86
Total Common Shares Outstanding	0.86	0.86	0.86	0.86	0.86	0.86
Working Capital	18.43	5.05	4.59	4.18	3.89	3.2
Book Value Per Share	464.73	5.33	5.05	4.93	4.65	3.84
Tangible Book Value	396.42	4.54	4.3	4.21	3.96	3.26
Tangible Book Value Per Share	462.28	5.30	5.01	4.91	4.62	3.81
Land	-	0.17	0.17	0.17	0.17	0.17
Buildings	-	1.2	1.2	1.2	1.2	1.2
Machinery	-	0.81	0.82	0.8	0.71	0.3

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