Benefit Systems Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	599.1	597.95	309.5	434	218.33	253.02
Short-Term Investments	-	24.21	0.04	0.05	0.03	0.16
Cash & Short-Term Investments	599.1	622.15	309.53	434.05	218.36	253.17
Cash Growth	-52.23%	101.00%	-28.69%	98.78%	-13.75%	13.08%
Accounts Receivable	510.87	424.07	220.87	208.78	200.32	149.45
Other Receivables	0.05	44.52	30.83	24.09	16.24	20.97
Receivables	549.27	474.46	255.78	235.96	220.79	171.79
Inventory	14.05	12.77	10	8.23	6.47	4.38
Prepaid Expenses	-	30.49	17.54	8.59	7.05	10.68
Other Current Assets	-	59.93	70.11	14.96	13.63	12.82
Total Current Assets	1,162	1,200	662.97	701.78	466.31	452.84
Property, Plant & Equipment	3,359	3,079	1,736	1,344	1,129	1,114
Long-Term Investments	4.74	64.06	64.67	3.19	2.53	5.46
Goodwill	2,299	2,120	749.31	573.27	460.62	446.4
Other Intangible Assets	384.48	371.73	64.2	49.78	83.14	62.02
Long-Term Accounts Receivable	31.56	-	0.06	-	-	-
Long-Term Deferred Tax Assets	41.18	31.94	26.23	21.84	27.92	30.31
Long-Term Deferred Charges	131.84	115.47	90.67	88.91	45.84	39.3
Other Long-Term Assets	-	35.08	14.81	11.3	9.51	10.21
Total Assets	7,512	7,052	3,420	2,800	2,234	2,181
Accounts Payable	663.86	245.2	177.66	152.37	112.25	100.75
Accrued Expenses	18.37	404.35	318.42	259.12	151.14	103.98
Short-Term Debt	0.04	0.04	0	0.08	0	0
Current Portion of Long-Term Debt	78.26	94.96	38.99	18.59	24.14	130.49
Current Portion of Leases	392.09	361.5	250.25	200.49	164.88	188.34
Current Income Taxes Payable	37.85	41.28	108.31	90.9	9.52	2.86
Current Unearned Revenue	336.24	276.95	24.15	27.9	26.58	20.71
Other Current Liabilities	89.37	160.47	97.46	62.8	123.14	137.18
Total Current Liabilities	1,616	1,585	1,015	812.25	611.65	684.3
Long-Term Debt	1,277	1,298	117.78	41.87	60.57	91.44
Long-Term Leases	1,616	1,488	1,043	861.99	789.72	748.5
Long-Term Unearned Revenue	0.59	-	-	-	-	0.11
Pension & Post-Retirement Benefits	4.75	3.94	0.44	0.38	0.26	0.27
Long-Term Deferred Tax Liabilities	106.91	93.2	1.01	1.82	3.21	3.06
Other Long-Term Liabilities	223.4	220.43	82.41	83.79	43.21	51.44
Total Liabilities	4,845	4,689	2,260	1,802	1,509	1,579
Common Stock	3.3	3.28	2.96	2.93	2.93	2.93
Additional Paid-In Capital	1,073	1,057	309.97	291.38	291.38	291.38
Retained Earnings	1,692	1,467	847.18	708.65	443.08	316.85
Comprehensive Income & Other	-105.69	-168.63	-5.38	-6.2	-10.36	-7.42
Total Common Equity	2,663	2,359	1,155	996.76	727.03	603.75
Minority Interest	4.73	4.43	5.24	1.57	-1.62	-2.07
Shareholders' Equity	2,667	2,363	1,160	998.33	725.42	601.68
Total Liabilities & Equity	7,512	7,052	3,420	2,800	2,234	2,181
Total Debt	3,364	3,243	1,450	1,123	1,039	1,159
Net Cash (Debt)	-2,765	-2,621	-1,141	-688.96	-820.94	-905.6
Net Cash Per Share	-845.09	-820.13	-382.82	-234.02	-279.85	-319.23
Filing Date Shares Outstanding	3.3	3.3	3	2.96	2.93	2.93
Total Common Shares Outstanding	3.3	3.28	2.96	2.93	2.93	2.93
Working Capital	-453.64	-384.95	-352.27	-110.46	-145.34	-231.46
Book Value Per Share	806.63	720.11	390.34	339.78	247.83	205.81
Tangible Book Value	-20.34	-132.78	341.22	373.71	183.27	95.33
Tangible Book Value Per Share	-6.16	-40.53	115.34	127.39	62.47	32.50
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	1,101	1,018	503.75	399.21	356.81	332.32
Machinery	224.94	214.36	129.6	74	64.67	58.27
Construction In Progress	108.66	87.78	62.52	24.52	22.9	36.17