Benefit Systems Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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	709.69	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	709.69	622.15	309.53	434.05	218.36	253.17
Cash Growth	-4.97%	101.00%	-28.69%	98.78%	-13.75%	13.08%
Accounts Receivable	524.5	424.07	220.87	208.78	200.32	149.45
Other Receivables	0.48	44.52	30.83	24.09	16.24	20.97
Receivables	563.12	474.46	255.78	235.96	220.79	171.79
Inventory	15.01	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	1,288	1,200	662.97	701.78	466.31	452.84
Property, Plant & Equipment	3,499	3,079	1,736	1,344	1,129	1,114
Long-Term Investments	4.62	64.06	64.67	3.19	2.53	5.46
Goodwill	2,336	2,120	749.31	573.27	460.62	446.4
Other Intangible Assets	394.62	371.73	64.2	49.78	83.14	62.02
Long-Term Accounts Receivable	31.93	-	0.06	-	-	-
Long-Term Deferred Tax Assets	18.91	31.94	26.23	21.84	27.92	30.31
Long-Term Deferred Charges	122.6	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	7,793	7,052	3,420	2,800	2,234	2,181

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Accounts Payable	677.08	245.2	177.66	152.37	112.25	100.75
Accrued Expenses	15.47	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	92.32	94.96	38.99	18.59	24.14	130.49
Current Portion of Leases	419.27	361.5	250.25	200.49	164.88	188.34
Current Income Taxes Payable	41.29	41.28	108.31	90.9	9.52	2.86
Current Unearned Revenue	331.36	276.95	24.15	27.9	26.58	20.71
Other Current Liabilities	516.74	160.47	97.46	62.8	123.14	137.18
Total Current Liabilities	2,094	1,585	1,015	812.25	611.65	684.3
Long-Term Debt	1,258	1,298	117.78	41.87	60.57	91.44
Long-Term Leases	1,642	1,488	1,043	861.99	789.72	748.5
Long-Term Unearned Revenue	-	-	-	-	-	0.11
Pension & Post-Retirement Benefits	4.93	3.94	0.44	0.38	0.26	0.27
Long-Term Deferred Tax Liabilities	112.02	93.2	1.01	1.82	3.21	3.06
Other Long-Term Liabilities	128.58	220.43	82.41	83.79	43.21	51.44
Total Liabilities	5,239	4,689	2,260	1,802	1,509	1,579

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
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	1,602	1,467	847.18	708.65	443.08	316.85
Comprehensive Income & Other	-126.23	-168.63	-5.38	-6.2	-10.36	-7.42
Total Common Equity	2,551	2,359	1,155	996.76	727.03	603.75
Minority Interest	3.34	4.43	5.24	1.57	-1.62	-2.07
Shareholders' Equity	2,555	2,363	1,160	998.33	725.42	601.68
Total Liabilities & Equity	7,793	7,052	3,420	2,800	2,234	2,181

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Total Debt	3,411	3,243	1,450	1,123	1,039	1,159
Net Cash (Debt)	-2,701	-2,621	-1,141	-688.96	-820.94	-905.6
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-817.62	-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	-805.74	-384.95	-352.27	-110.46	-145.34	-231.46
Book Value Per Share	772.92	720.11	390.34	339.78	247.83	205.81
Tangible Book Value	-178.71	-132.78	341.22	373.71	183.27	95.33
Tangible Book Value Per Share	-54.14	-40.53	115.34	127.39	62.47	32.50
Land	0.72	0.72	0.72	0.72	0.72	0.72
Buildings	1,168	1,018	503.75	399.21	356.81	332.32
Machinery	230.07	214.36	129.6	74	64.67	58.27
Construction In Progress	122.55	87.78	62.52	24.52	22.9	36.17