Bowim 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	28.73	9.41	14.3	33.76	19.34	9.31
Short-Term Investments	0.09	-	-	-	-	-
Cash & Short-Term Investments	28.82	9.41	14.3	33.76	19.34	9.31
Cash Growth	78.72%	-34.19%	-57.65%	74.51%	107.84%	46.03%
Accounts Receivable	152.65	125.77	115.54	135.71	179.98	225.3
Other Receivables	4	-	4.78	5.19	19.57	6.55
Receivables	156.65	125.77	124.88	141.5	199.69	232.21
Inventory	217.11	-	206.31	205.67	239.21	258.04
Prepaid Expenses	-	-	1.34	1.23	1.35	1.53
Other Current Assets	-	202.15	11.27	11.35	3.03	1.74
Total Current Assets	402.58	337.33	358.09	393.52	462.63	502.82
Property, Plant & Equipment	125.46	-	121.27	121.52	122.91	125.23
Long-Term Investments	4.31	-	1.13	1.13	1.13	1.13
Goodwill	1.38	-	2.68	2.68	1.3	1.3
Other Intangible Assets	11.21	-	4.59	3.39	2.6	9.69
Long-Term Deferred Tax Assets	8.89	-	7.17	3.01	2.5	0.56
Long-Term Deferred Charges	-	-	6.27	7.57	8.87	0.02
Other Long-Term Assets	57.61	208.67	37.88	31.01	26.9	33.02
Total Assets	611.44	546	541.81	568.74	631.06	676.4
Accounts Payable	235.53	-	167.94	153.48	154.84	255.81
Accrued Expenses	0.45	-	14.2	17.44	15.97	11.76
Short-Term Debt	-	-	0.02	0	15.54	14.7
Current Portion of Long-Term Debt	-	-	0.08	-	1.18	5.8
Current Portion of Leases	-	-	1.25	1.38	3.05	2.96
Current Income Taxes Payable	0.09	-	0.03	-	0.02	0.07
Current Unearned Revenue	4.75	-	6.7	23.65	7.47	6.93
Other Current Liabilities	6.7	185.06	1.65	1.72	2.91	6.83
Total Current Liabilities	247.51	185.06	191.88	197.67	200.98	304.86
Long-Term Debt	10.45	-	3.41	13.05	62.11	74.76
Long-Term Leases	-	-	5.9	6.22	7.78	8.02
Long-Term Unearned Revenue	7.39	-	8.62	9.37	10.14	10.9
Pension & Post-Retirement Benefits	0.5	-	0.57	0.58	0.43	0.38
Long-Term Deferred Tax Liabilities	20.64	-	16.77	14.92	14.87	11.32
Other Long-Term Liabilities	-	46.15	-	-	-	-
Total Liabilities	286.49	231.22	227.15	241.81	296.31	410.25
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
Retained Earnings	281.61	-	272.63	285.62	242.84	196.19
Treasury Stock	-30.08	-	-30.08	-30.08	-30.08	-30.08
Comprehensive Income & Other	10.83	312.83	9.68	8.94	59.26	39.28
Total Common Equity	316.65	314.78	306.52	318.76	326.31	259.68
Minority Interest	8.3	-	8.13	8.17	8.44	6.47
Shareholders' Equity	324.95	314.78	314.65	326.93	334.75	266.14
Total Liabilities & Equity	611.44	546	541.81	568.74	631.06	676.4
Total Debt	10.45	-	10.66	20.65	89.67	106.25
Net Cash (Debt)	18.38	9.41	3.63	13.11	-70.32	-96.94
Net Cash Growth	194.13%	158.97%	-72.28%	-	-	-
Net Cash Per Share	-	0.55	0.21	0.77	-3.60	-4.97
Filing Date Shares Outstanding	-	17.04	17.04	17.04	17.04	17.04
Total Common Shares Outstanding	-	17.04	17.04	17.04	17.04	17.04
Working Capital	155.07	152.27	166.21	195.85	261.65	197.96
Book Value Per Share	-	18.47	17.98	18.70	19.15	15.24
Tangible Book Value	304.07	314.78	299.25	312.7	322.41	248.68
Tangible Book Value Per Share	-	18.47	17.56	18.35	18.92	14.59
Land	-	-	19.03	19.03	19.03	19.03
Buildings	-	-	76.91	76.83	76.46	74.97
Machinery	-	-	75.64	75.04	71.96	68.26
Construction In Progress	-	-	6.32	1.07	0.17	1.3

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