ESOTIQ & Henderson S.A. (WSE:EAH)

ESOTIQ & Henderson Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	4.41	6.15	3.54	9.02	6.45	8.75
Cash & Short-Term Investments	4.41	6.15	3.54	9.02	6.45	8.75
Cash Growth	39.56%	73.85%	-60.78%	39.88%	-26.35%	-5.49%
Accounts Receivable	18	19.44	21.18	19.76	17.76	15.21
Other Receivables	-	-	-	0.19	0.13	-
Receivables	18	19.44	21.44	20.35	20.79	15.8
Inventory	92.24	95.59	93.82	50.03	75.68	59.47
Other Current Assets	0.19	-	0.04	-	-	-
Total Current Assets	114.83	121.18	118.84	79.39	102.92	84.02
Property, Plant & Equipment	65.82	63.15	47.46	34.78	39.66	44.76
Goodwill	0.04	0.04	0.04	0.04	0.04	0.04
Other Intangible Assets	22.31	24.21	25.01	25.09	18.69	19.98
Long-Term Deferred Tax Assets	1.79	1.21	1.27	1.27	1.35	1.28
Other Long-Term Assets	0.68	0.46	-	3.45	3.45	3.45
Total Assets	205.47	210.25	192.62	144.03	166.1	153.53

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	39.37	52.44	61.65	29.61	35.45	32.27
Accrued Expenses	0.73	0.73	0.63	0.58	0.49	0.49
Short-Term Debt	25.64	21.19	19.22	7.5	22.46	2.13
Current Portion of Leases	10.36	8.92	8.77	10.26	10.19	15.52
Current Income Taxes Payable	0.26	0.06	1.22	-	-	3.05
Other Current Liabilities	15.99	9	9.4	10.32	12.87	7.14
Total Current Liabilities	92.36	92.34	100.88	58.26	81.46	60.6
Long-Term Debt	2.43	3.29	-	-	0.88	1.3
Long-Term Leases	41.78	41.31	19.98	17.9	21.57	27.7
Long-Term Unearned Revenue	0.68	0.91	1.36	2.33	0.09	0.24
Long-Term Deferred Tax Liabilities	2.69	2.82	3.05	3.37	3.67	3.72
Other Long-Term Liabilities	0	-	-	0.7	-	-
Total Liabilities	139.93	140.65	125.27	82.56	107.65	93.56

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	62.21	66.17	63.92	58.77	53.88	61.51
Treasury Stock	-11.65	-11.56	-11.56	-12.28	-10.41	-12.7
Total Common Equity	65.54	69.6	67.35	61.47	58.44	63.79
Minority Interest	-	-	-	-	-	-3.82
Shareholders' Equity	65.54	69.6	67.35	61.47	58.44	59.97
Total Liabilities & Equity	205.47	210.25	192.62	144.03	166.1	153.53

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	80.21	74.71	47.97	35.66	55.1	46.66
Net Cash (Debt)	-75.8	-68.56	-44.43	-26.64	-48.65	-37.9
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-33.93	-30.69	-19.91	-11.94	-21.80	-16.97
Filing Date Shares Outstanding	1.96	1.96	1.96	1.93	1.98	1.97
Total Common Shares Outstanding	1.96	1.96	1.96	1.93	1.98	1.83
Working Capital	22.48	28.84	17.96	21.13	21.46	23.43
Book Value Per Share	33.48	35.50	34.35	31.84	29.50	34.87
Tangible Book Value	43.19	45.35	42.3	36.34	39.72	43.78
Tangible Book Value Per Share	22.06	23.13	21.57	18.83	20.05	23.93
Land	1.4	1.4	-	-	-	-
Buildings	45.18	44.38	25.13	12.12	11.7	9.3
Machinery	10.38	9.64	9.87	9.47	8.87	8.67

Data Source: S&P Global Market Intelligence Last updated: Sep 25, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 15, 2026

Data Sources Report a data error