ESOTIQ & Henderson 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	6.15	3.54	9.02	6.45	8.75
Cash & Short-Term Investments	6.15	3.54	9.02	6.45	8.75
Cash Growth	73.85%	-60.78%	39.88%	-26.35%	-5.49%
Accounts Receivable	19.44	21.18	19.76	17.76	15.21
Other Receivables	-	-	0.19	0.13	-
Receivables	19.44	21.44	20.35	20.79	15.8
Inventory	95.59	93.82	50.03	75.68	59.47
Other Current Assets	-	0.04	-	-	-
Total Current Assets	121.18	118.84	79.39	102.92	84.02
Property, Plant & Equipment	63.15	47.46	34.78	39.66	44.76
Goodwill	0.04	0.04	0.04	0.04	0.04
Other Intangible Assets	24.21	25.01	25.09	18.69	19.98
Long-Term Deferred Tax Assets	1.21	1.27	1.27	1.35	1.28
Other Long-Term Assets	0.46	-	3.45	3.45	3.45
Total Assets	210.25	192.62	144.03	166.1	153.53
Accounts Payable	59.99	61.65	29.61	35.45	32.27
Accrued Expenses	-	0.63	0.58	0.49	0.49
Short-Term Debt	21.19	19.22	7.5	22.46	2.13
Current Portion of Leases	-	8.77	10.26	10.19	15.52
Current Income Taxes Payable	0.06	1.22	-	-	3.05
Other Current Liabilities	11.1	9.4	10.32	12.87	7.14
Total Current Liabilities	92.34	100.88	58.26	81.46	60.6
Long-Term Debt	4.19	-	-	0.88	1.3
Long-Term Leases	-	19.98	17.9	21.57	27.7
Long-Term Unearned Revenue	-	1.36	2.33	0.09	0.24
Long-Term Deferred Tax Liabilities	2.82	3.05	3.37	3.67	3.72
Other Long-Term Liabilities	41.31	-	0.7	-	-
Total Liabilities	140.65	125.27	82.56	107.65	93.56
Common Stock	0.22	0.22	0.22	0.22	0.22
Additional Paid-In Capital	14.76	14.76	14.76	14.76	14.76
Retained Earnings	66.17	63.92	58.77	53.88	61.51
Treasury Stock	-11.56	-11.56	-12.28	-10.41	-12.7
Total Common Equity	69.6	67.35	61.47	58.44	63.79
Minority Interest	-	-	-	-	-3.82
Shareholders' Equity	69.6	67.35	61.47	58.44	59.97
Total Liabilities & Equity	210.25	192.62	144.03	166.1	153.53
Total Debt	25.38	47.97	35.66	55.1	46.66
Net Cash (Debt)	-19.23	-44.43	-26.64	-48.65	-37.9
Net Cash Per Share	-	-19.91	-11.94	-21.80	-16.97
Filing Date Shares Outstanding	-	1.96	1.93	1.98	1.97
Total Common Shares Outstanding	-	1.96	1.93	1.98	1.83
Working Capital	28.84	17.96	21.13	21.46	23.43
Book Value Per Share	-	34.35	31.84	29.50	34.87
Tangible Book Value	45.35	42.3	36.34	39.72	43.78
Tangible Book Value Per Share	-	21.57	18.83	20.05	23.93
Buildings	-	25.13	12.12	11.7	9.3
Machinery	-	9.87	9.47	8.87	8.67

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