BIOTON 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	8.28	6.96	3.88	9.34	8.86
Cash & Short-Term Investments	8.28	6.96	3.88	9.34	8.86
Cash Growth	18.96%	79.32%	-58.42%	5.44%	-60.17%
Accounts Receivable	29.18	27.04	36.47	25.19	35.87
Other Receivables	12.63	8.05	6.83	5.4	3.91
Receivables	41.82	35.08	43.39	30.81	39.82
Inventory	95.01	107.29	118.2	111	125.13
Prepaid Expenses	-	1.13	1.15	0.54	0.5
Other Current Assets	-	3.53	0.14	1.38	0.42
Total Current Assets	145.11	154	166.76	153.07	174.73
Property, Plant & Equipment	292.31	302.32	291.3	290.19	303.57
Other Intangible Assets	215.68	223.73	242.73	238.31	333.31
Long-Term Deferred Tax Assets	-	-	-	0.31	5.51
Long-Term Deferred Charges	111.38	114.03	121.43	125.15	29.55
Other Long-Term Assets	0.09	0.06	-	1.38	1.46
Total Assets	764.56	794.14	822.22	808.4	848.13
Accounts Payable	17.9	41.69	43.39	29.09	28.28
Accrued Expenses	14	14.61	12.81	10.79	13.6
Short-Term Debt	-	32.61	44.55	35.17	13.81
Current Portion of Long-Term Debt	32.15	4.35	8.3	20.15	64.81
Current Portion of Leases	4.09	5.91	3.16	2.43	1.99
Current Income Taxes Payable	0.32	0.03	0	0.07	1.16
Current Unearned Revenue	22.29	37.53	47.23	39.32	38.77
Other Current Liabilities	12.16	6.38	6.14	4.03	3.65
Total Current Liabilities	102.91	143.12	165.59	141.05	166.07
Long-Term Debt	7.27	-	1.7	6.81	16.05
Long-Term Leases	13.64	13.7	10.98	11.85	13.41
Long-Term Unearned Revenue	30.94	33.88	29.81	32.75	36.26
Pension & Post-Retirement Benefits	2.66	2.53	2.03	1.47	1.49
Long-Term Deferred Tax Liabilities	11.79	7.84	4.36	-	-
Other Long-Term Liabilities	1.37	2.52	1.39	10.34	10.34
Total Liabilities	170.59	203.59	215.87	204.27	243.61
Common Stock	1,717	1,717	1,717	1,717	1,717
Additional Paid-In Capital	317.91	317.91	317.91	317.91	317.91
Retained Earnings	-1,094	-1,097	-1,082	-1,084	-1,083
Comprehensive Income & Other	-347.43	-347.46	-347.31	-347.25	-347.38
Total Common Equity	593.97	590.55	606.36	604.14	604.51
Shareholders' Equity	593.97	590.55	606.36	604.14	604.51
Total Liabilities & Equity	764.56	794.14	822.22	808.4	848.13
Total Debt	57.16	56.57	68.69	76.39	110.08
Net Cash (Debt)	-48.88	-49.61	-64.81	-67.05	-101.22
Net Cash Per Share	-0.57	-0.58	-0.75	-0.78	-1.18
Filing Date Shares Outstanding	85.86	85.86	85.86	85.86	85.86
Total Common Shares Outstanding	85.86	85.86	85.86	85.86	85.86
Working Capital	42.19	10.88	1.17	12.02	8.66
Book Value Per Share	6.92	6.88	7.06	7.04	7.04
Tangible Book Value	378.29	366.82	363.62	365.82	271.21
Tangible Book Value Per Share	4.41	4.27	4.23	4.26	3.16
Buildings	-	193.41	193.33	195.08	194.52
Machinery	-	291.16	260.44	258.39	256.58
Construction In Progress	-	7.1	16.37	5.88	9.41

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.