Aqua Spólka Akcyjna 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	21.22	29.05	35.3	44.61	35.09
Short-Term Investments	35	35	20	2.57	3.13
Accounts Receivable	22.05	21.4	22.18	20.45	18.86
Other Receivables	9.03	2.11	2.29	3.37	1.83
Inventory	6.03	6.17	4.77	6.13	5.13
Prepaid Expenses	0.84	0.95	0.74	0.63	0.46
Other Current Assets	0.49	0.57	0.79	0.16	0.12
Total Current Assets	94.64	95.25	86.07	77.93	64.61
Property, Plant & Equipment	435.65	408.19	406.5	405.56	406.5
Other Intangible Assets	3.27	2.95	1.35	0.52	0.82
Long-Term Deferred Tax Assets	5.79	4.84	4.62	3.41	3.27
Other Long-Term Assets	13.12	0.91	0.86	0.9	1.8
Total Assets	552.48	512.13	499.41	488.32	477
Accounts Payable	12.9	10.64	9.44	11.53	7.71
Accrued Expenses	4.53	7.18	7.2	7.28	6.51
Current Portion of Long-Term Debt	4.38	3.18	2.6	1.3	3.06
Current Unearned Revenue	2.48	-	-	2.89	-
Current Income Taxes Payable	3.65	3.24	2.9	2.68	2.38
Other Current Liabilities	21.23	12.03	10.72	8.98	13.4
Total Current Liabilities	49.17	36.28	32.85	34.65	33.04
Long-Term Debt	25.93	8.51	9.9	5.57	4.74
Long-Term Unearned Revenue	57.8	-	-	-	-
Pension & Post-Retirement Benefits	7.82	7.97	6.86	4.39	5.05
Long-Term Deferred Tax Liabilities	5.85	3.41	2.2	2.45	1.52
Other Long-Term Liabilities	3.83	63.94	66.23	68.8	70.19
Total Liabilities	150.4	120.1	118.03	115.86	114.53
Common Stock	207.79	207.79	207.79	207.79	207.79
Additional Paid-In Capital	99.97	99.89	99.7	89.58	82.41
Retained Earnings	10.05	10.65	8.93	9.99	7.05
Comprehensive Income & Other	84.27	73.7	64.97	65.1	65.22
Shareholders' Equity	402.08	392.03	381.38	372.46	362.47
Total Liabilities & Equity	552.48	512.13	499.41	488.32	477
Total Debt	30.31	11.69	12.49	6.87	7.8
Net Cash (Debt)	25.91	52.36	42.81	40.32	30.42
Net Cash Growth	-50.51%	22.31%	6.18%	32.53%	33.50%
Net Cash Per Share	2.00	4.03	3.30	3.10	2.34
Filing Date Shares Outstanding	12.99	12.99	12.99	12.99	12.99
Total Common Shares Outstanding	12.99	12.99	12.99	12.99	12.99
Working Capital	45.48	58.97	53.23	43.27	31.57
Book Value Per Share	30.96	30.19	29.37	28.68	27.91
Tangible Book Value	398.81	389.09	380.03	371.93	361.65
Tangible Book Value Per Share	30.71	29.96	29.26	28.64	27.85
Land	16.23	16.03	16.03	15.97	16.02
Buildings	1,040	1,019	1,007	981.77	957.57
Machinery	157.14	150.56	143.16	136.21	133.58
Construction In Progress	47.62	21.49	12.43	13.47	10.69

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