ELQ S.A. (WSE:ELQ)

ELQ S.A. Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	-	0.2	1.69	0.24	0.4
Short-Term Investments	0.69	-	-	0.62	0.53
Cash & Short-Term Investments	0.69	0.2	1.69	0.85	0.93
Cash Growth	245.43%	-88.17%	97.82%	-8.21%	-47.69%
Accounts Receivable	11.87	4.29	3.54	3.59	2.21
Other Receivables	0.48	2.27	1.88	0.22	3.17
Receivables	12.35	6.86	6.2	3.8	5.39
Inventory	28.7	39.82	25.33	1.32	5.57
Prepaid Expenses	-	0.06	0.05	0.09	0.08
Other Current Assets	-	0.95	0.04	-	-
Total Current Assets	41.73	47.89	33.32	6.06	11.97
Property, Plant & Equipment	10.72	2.62	1.91	11.09	11.78
Long-Term Investments	0.72	16.65	16	0.69	0.67
Goodwill	-	-	-	-	0.15
Other Intangible Assets	0.09	0.18	0.02	-	0.6
Long-Term Deferred Tax Assets	1.15	0.59	0.13	0.08	0.11
Other Long-Term Assets	0.04	0.08	0.04	-	0.02
Total Assets	54.44	68.02	51.43	17.91	25.3
Accounts Payable	-	20.97	8.55	8.52	9.12
Accrued Expenses	3.5	0.34	0.25	0.24	0.27
Current Portion of Long-Term Debt	-	0.2	0.1	0.53	1.43
Current Income Taxes Payable	-	0.62	0.7	1.78	1.96
Current Unearned Revenue	-	18.08	24.43	1.77	3.15
Other Current Liabilities	28	0.23	0.13	0.27	0.19
Total Current Liabilities	31.5	40.44	34.16	13.1	16.12
Long-Term Debt	-	0.21	0.12	2.7	2.7
Long-Term Deferred Tax Liabilities	1.1	0.16	0.07	0.04	0
Other Long-Term Liabilities	3.89	0.65	0.23	0.1	0.24
Total Liabilities	36.67	41.46	34.58	15.94	19.06
Common Stock	10	10	10	10	10
Additional Paid-In Capital	27.05	17.33	15.43	15.44	15.44
Retained Earnings	-19.29	-0.77	-8.59	-23.47	-19.21
Shareholders' Equity	17.77	26.56	16.84	1.97	6.24
Total Liabilities & Equity	54.44	68.02	51.43	17.91	25.3
Total Debt	-	0.41	0.22	3.23	4.13
Net Cash (Debt)	0.69	-0.21	1.46	-2.37	-3.2
Net Cash Per Share	0.01	-0.00	0.01	-0.02	-0.03
Filing Date Shares Outstanding	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100
Working Capital	10.23	7.45	-0.84	-7.04	-4.15
Book Value Per Share	0.18	0.27	0.17	0.02	0.06
Tangible Book Value	17.68	26.38	16.82	1.97	5.49
Tangible Book Value Per Share	0.18	0.26	0.17	0.02	0.05
Land	-	-	-	0.16	0.16
Buildings	-	1.11	0.96	13.56	13.56
Machinery	-	1.83	1.08	1.82	1.77
Construction In Progress	-	-	0.07	0.89	0.89

Source: S&P Capital IQ. Standard template. Financial Sources.