Aqua Spólka Akcyjna (WSE:AQU)

Aqua Spólka Akcyjna 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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	-	21.22	29.05	35.3	44.61	35.09
Short-Term Investments	60.46	35	35	20	2.57	3.13
Accounts Receivable	27.89	22.05	21.4	22.18	20.45	18.86
Other Receivables	3.72	9.03	2.11	2.29	3.37	1.83
Inventory	5.6	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	97.67	94.64	95.25	86.07	77.93	64.61
Property, Plant & Equipment	455.78	435.65	408.19	406.5	405.56	406.5
Other Intangible Assets	2.75	3.27	2.95	1.35	0.52	0.82
Long-Term Deferred Tax Assets	5.52	5.79	4.84	4.62	3.41	3.27
Other Long-Term Assets	13.12	13.12	0.91	0.86	0.9	1.8
Total Assets	574.84	552.48	512.13	499.41	488.32	477

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	12.9	10.64	9.44	11.53	7.71
Accrued Expenses	63.2	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	31.76	21.23	12.03	10.72	8.98	13.4
Total Current Liabilities	94.95	49.17	36.28	32.85	34.65	33.04
Long-Term Debt	39.21	25.93	8.51	9.9	5.57	4.74
Long-Term Unearned Revenue	-	57.8	-	-	-	-
Pension & Post-Retirement Benefits	9.06	7.82	7.97	6.86	4.39	5.05
Long-Term Deferred Tax Liabilities	5.49	5.85	3.41	2.2	2.45	1.52
Other Long-Term Liabilities	16.27	3.83	63.94	66.23	68.8	70.19
Total Liabilities	164.99	150.4	120.1	118.03	115.86	114.53

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	207.79	207.79	207.79	207.79	207.79	207.79
Additional Paid-In Capital	100.04	99.97	99.89	99.7	89.58	82.41
Retained Earnings	7.77	10.05	10.65	8.93	9.99	7.05
Comprehensive Income & Other	94.25	84.27	73.7	64.97	65.1	65.22
Shareholders' Equity	409.86	402.08	392.03	381.38	372.46	362.47
Total Liabilities & Equity	574.84	552.48	512.13	499.41	488.32	477

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	39.21	30.31	11.69	12.49	6.87	7.8
Net Cash (Debt)	21.26	25.91	52.36	42.81	40.32	30.42
Net Cash Growth	-52.38%	-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	2.72	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	407.11	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

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 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:

Nov 2, 2026

Data Sources Report a data error