BBI Development 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	18.13	1.92	6.7	11.23	7.61	18.52
Short-Term Investments	-	0.27	0.25	23.68	50.86	9.32
Trading Asset Securities	-	-	-	1	-	-
Cash & Short-Term Investments	18.13	2.19	6.94	35.91	58.47	27.84
Cash Growth	-30.19%	-68.46%	-80.66%	-38.59%	110.01%	9.79%
Accounts Receivable	3.04	1.52	4.39	3.92	2.65	2.65
Other Receivables	1.33	1	1.8	1.11	1.19	1.42
Receivables	4.37	2.52	6.19	5.03	3.84	4.08
Inventory	3.12	3.73	3.09	2.42	3.56	9.76
Other Current Assets	2.15	0.49	0.88	0.37	0.65	2.91
Total Current Assets	27.76	8.93	17.1	43.74	66.52	44.6
Property, Plant & Equipment	4.31	0.47	1.27	2.14	3	3.84
Long-Term Investments	214.21	225.75	234.67	133.13	111.2	159.06
Goodwill	8.34	8.34	8.57	23.98	23.98	23.98
Other Intangible Assets	0.21	0.12	0.21	0.33	0.46	0.28
Long-Term Deferred Tax Assets	1.6	1.91	1.98	2.09	1.93	2.06
Other Long-Term Assets	0.18	0.18	0.18	0.18	0.18	0.18
Total Assets	256.6	245.72	263.98	205.59	207.27	234
Accounts Payable	1.97	2.22	2.09	1.54	1.24	0.93
Accrued Expenses	0.06	0.6	0.4	0.24	0.99	3.42
Short-Term Debt	-	-	-	-	-	11.88
Current Portion of Long-Term Debt	39.62	72.02	26.03	65.85	42.47	41.84
Current Portion of Leases	0.69	0.49	0.66	0.85	0.8	0.58
Current Income Taxes Payable	0	-	-	0.07	-	0.26
Current Unearned Revenue	-	-	-	-	-	2.87
Other Current Liabilities	4.37	4.15	8.18	15.57	3.95	7.33
Total Current Liabilities	46.71	79.47	37.36	84.13	49.45	69.11
Long-Term Debt	46.19	1.56	37.79	0.38	26.88	27
Long-Term Leases	3.72	0.12	0.61	1.38	2.19	2.98
Long-Term Deferred Tax Liabilities	0.81	1.08	2.9	3.52	3.04	2.77
Other Long-Term Liabilities	0.01	0.01	18.46	0.02	0.03	0.03
Total Liabilities	97.45	82.24	97.12	89.43	81.58	101.89
Common Stock	50.67	50.67	50.67	50.67	50.95	50.95
Additional Paid-In Capital	-	173.94	123.02	132.42	138.56	134.88
Retained Earnings	108.48	-66.6	-12.31	-72.63	-69.65	-59.55
Treasury Stock	-	-0.36	-0.34	-0.13	-0.29	-0.29
Comprehensive Income & Other	-	5.82	5.82	5.83	6.12	6.12
Total Common Equity	159.15	163.47	166.86	116.15	125.69	132.11
Minority Interest	0	0	0	0	0	0
Shareholders' Equity	159.15	163.47	166.86	116.16	125.69	132.11
Total Liabilities & Equity	256.6	245.72	263.98	205.59	207.27	234
Total Debt	90.23	74.19	65.1	68.46	72.34	84.28
Net Cash (Debt)	-72.09	-72	-58.15	-32.55	-13.87	-56.44
Net Cash Per Share	-7.18	-7.16	-5.78	-3.22	-1.37	-5.57
Filing Date Shares Outstanding	10.08	10.06	10.06	10.07	10.14	10.18
Total Common Shares Outstanding	10.08	10.06	10.06	10.07	10.14	10.18
Working Capital	-18.95	-70.54	-20.25	-40.4	17.07	-24.52
Book Value Per Share	15.79	16.25	16.59	11.53	12.40	12.97
Tangible Book Value	150.6	155	158.08	91.85	101.25	107.86
Tangible Book Value Per Share	14.94	15.41	15.71	9.12	9.99	10.59
Buildings	10	5.65	5.65	5.65	5.65	5.69
Machinery	1.05	0.98	0.92	0.94	0.93	0.91

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