Bowim 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	14.23	9.41	14.3	33.76	19.34	9.31
Short-Term Investments	0.25	-	-	-	-	-
Cash & Short-Term Investments	14.47	9.41	14.3	33.76	19.34	9.31
Cash Growth	7.73%	-34.19%	-57.65%	74.51%	107.84%	46.03%
Accounts Receivable	142.53	112.62	115.54	135.71	179.98	225.3
Other Receivables	2.62	2.92	4.78	5.19	19.57	6.55
Receivables	145.2	115.59	124.88	141.5	199.69	232.21
Inventory	221.1	200.82	206.31	205.67	239.21	258.04
Prepaid Expenses	2	1.08	1.34	1.23	1.35	1.53
Other Current Assets	14.53	10.43	11.27	11.35	3.03	1.74
Total Current Assets	397.31	337.33	358.09	393.52	462.63	502.82
Property, Plant & Equipment	124.3	126.22	121.27	121.52	122.91	125.23
Long-Term Investments	1.13	1.13	1.13	1.13	1.13	1.13
Goodwill	1.38	1.38	2.68	2.68	1.3	1.3
Other Intangible Assets	7.2	5.82	4.59	3.39	2.6	9.69
Long-Term Deferred Tax Assets	7.5	8.82	7.17	3.01	2.5	0.56
Long-Term Deferred Charges	4.39	5	6.27	7.57	8.87	0.02
Other Long-Term Assets	57.61	58.18	37.88	31.01	26.9	33.02
Total Assets	603.99	546	541.81	568.74	631.06	676.4

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	190.07	157.31	167.94	153.48	154.84	255.81
Accrued Expenses	23.55	15.1	14.2	17.44	15.97	11.76
Short-Term Debt	-	0.09	0.02	0	15.54	14.7
Current Portion of Long-Term Debt	1.06	0.06	0.08	-	1.18	5.8
Current Portion of Leases	4.21	4.27	1.25	1.38	3.05	2.96
Current Income Taxes Payable	0.03	0	0.03	-	0.02	0.07
Current Unearned Revenue	13.48	6.62	6.7	23.65	7.47	6.93
Other Current Liabilities	2.41	1.62	1.65	1.72	2.91	6.83
Total Current Liabilities	234.82	185.06	191.88	197.67	200.98	304.86
Long-Term Debt	-	7.52	3.41	13.05	62.11	74.76
Long-Term Leases	9.58	10.72	5.9	6.22	7.78	8.02
Long-Term Unearned Revenue	7.23	7.75	8.62	9.37	10.14	10.9
Pension & Post-Retirement Benefits	0.55	0.5	0.57	0.58	0.43	0.38
Long-Term Deferred Tax Liabilities	18.05	19.65	16.77	14.92	14.87	11.32
Total Liabilities	270.23	231.22	227.15	241.81	296.31	410.25

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	1.95	1.95	1.95	1.95	1.95	1.95
Additional Paid-In Capital	52.33	52.33	52.33	52.33	52.33	52.33
Retained Earnings	290.28	271.6	272.63	285.62	242.84	196.19
Treasury Stock	-30.08	-30.08	-30.08	-30.08	-30.08	-30.08
Comprehensive Income & Other	10.83	10.83	9.68	8.94	59.26	39.28
Total Common Equity	325.32	306.63	306.52	318.76	326.31	259.68
Minority Interest	8.44	8.15	8.13	8.17	8.44	6.47
Shareholders' Equity	333.76	314.78	314.65	326.93	334.75	266.14
Total Liabilities & Equity	603.99	546	541.81	568.74	631.06	676.4

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	14.85	22.66	10.66	20.65	89.67	106.25
Net Cash (Debt)	-0.38	-13.25	3.63	13.11	-70.32	-96.94
Net Cash Growth	-	-	-72.28%	-	-	-
Net Cash Per Share	-0.02	-0.78	0.21	0.77	-3.60	-4.97
Filing Date Shares Outstanding	17.04	17.04	17.04	17.04	17.04	17.04
Total Common Shares Outstanding	17.04	17.04	17.04	17.04	17.04	17.04
Working Capital	162.5	152.27	166.21	195.85	261.65	197.96
Book Value Per Share	19.09	17.99	17.98	18.70	19.15	15.24
Tangible Book Value	316.74	299.44	299.25	312.7	322.41	248.68
Tangible Book Value Per Share	18.58	17.57	17.56	18.35	18.92	14.59
Land	19.03	19.03	19.03	19.03	19.03	19.03
Buildings	85.9	85.9	76.91	76.83	76.46	74.97
Machinery	77.82	77.4	75.64	75.04	71.96	68.26
Construction In Progress	3.26	1.63	6.32	1.07	0.17	1.3