ESOTIQ & Henderson Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2.07	3.54	9.02	6.45	8.75	9.26
Cash & Short-Term Investments	2.07	3.54	9.02	6.45	8.75	9.26
Cash Growth	38.58%	-60.78%	39.88%	-26.35%	-5.49%	100.63%
Accounts Receivable	16.15	21.18	19.76	17.76	15.21	12.82
Other Receivables	-	-	0.19	0.13	-	-
Receivables	16.15	21.44	20.35	20.79	15.8	13.5
Inventory	101.49	93.82	50.03	75.68	59.47	38.88
Other Current Assets	-	0.04	-	-	-	0.03
Total Current Assets	119.7	118.84	79.39	102.92	84.02	61.67
Property, Plant & Equipment	62.25	47.46	34.78	39.66	44.76	56.15
Long-Term Investments	-	-	-	-	-	0.06
Goodwill	0.04	0.04	0.04	0.04	0.04	0.04
Other Intangible Assets	24.22	25.01	25.09	18.69	19.98	20.9
Long-Term Deferred Tax Assets	1.59	1.27	1.27	1.35	1.28	1
Other Long-Term Assets	-	-	3.45	3.45	3.45	3.7
Total Assets	207.8	192.62	144.03	166.1	153.53	143.52
Accounts Payable	47.59	61.65	29.61	35.45	32.27	17.55
Accrued Expenses	0.61	0.63	0.58	0.49	0.49	0.46
Short-Term Debt	30.02	19.22	7.5	22.46	2.13	4.53
Current Portion of Leases	10.76	8.77	10.26	10.19	15.52	12.18
Current Income Taxes Payable	0.17	1.22	-	-	3.05	0.47
Other Current Liabilities	6.19	9.4	10.32	12.87	7.14	13.16
Total Current Liabilities	95.35	100.88	58.26	81.46	60.6	48.35
Long-Term Debt	1.02	-	-	0.88	1.3	1.44
Long-Term Leases	41.21	19.98	17.9	21.57	27.7	35.51
Long-Term Unearned Revenue	-	1.36	2.33	0.09	0.24	0.48
Long-Term Deferred Tax Liabilities	2.9	3.05	3.37	3.67	3.72	3.72
Other Long-Term Liabilities	-	-	0.7	-	-	-
Total Liabilities	140.48	125.27	82.56	107.65	93.56	89.51
Common Stock	0.22	0.22	0.22	0.22	0.22	0.22
Additional Paid-In Capital	14.76	14.76	14.76	14.76	14.76	14.76
Retained Earnings	63.91	63.92	58.77	53.88	61.51	44.16
Treasury Stock	-11.56	-11.56	-12.28	-10.41	-12.7	-2.5
Total Common Equity	67.33	67.35	61.47	58.44	63.79	56.64
Minority Interest	-	-	-	-	-3.82	-2.62
Shareholders' Equity	67.33	67.35	61.47	58.44	59.97	54.02
Total Liabilities & Equity	207.8	192.62	144.03	166.1	153.53	143.52
Total Debt	83.02	47.97	35.66	55.1	46.66	53.66
Net Cash (Debt)	-80.95	-44.43	-26.64	-48.65	-37.9	-44.4
Net Cash Per Share	-36.27	-19.91	-11.94	-21.80	-16.97	-20.84
Filing Date Shares Outstanding	1.96	1.96	1.93	1.98	1.97	2.09
Total Common Shares Outstanding	1.96	1.96	1.93	1.98	1.83	2.1
Working Capital	24.36	17.96	21.13	21.46	23.43	13.32
Book Value Per Share	34.34	34.35	31.84	29.50	34.87	26.96
Tangible Book Value	43.07	42.3	36.34	39.72	43.78	35.7
Tangible Book Value Per Share	21.97	21.57	18.83	20.05	23.93	16.99
Buildings	-	25.13	12.12	11.7	9.3	10.11
Machinery	-	9.87	9.47	8.87	8.67	9.5

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