ELQ S.A. (WSE:ELQ)

ELQ S.A. Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	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	0.53	0.69	-	-	0.62	0.53
Cash & Short-Term Investments	0.53	0.69	0.2	1.69	0.85	0.93
Cash Growth	10.82%	245.43%	-88.17%	97.82%	-8.21%	-47.69%
Accounts Receivable	12.21	11.87	4.29	3.54	3.59	2.21
Other Receivables	0.71	0.48	2.27	1.88	0.22	3.17
Receivables	12.93	12.35	6.86	6.2	3.8	5.39
Inventory	27.66	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	41.12	41.73	47.89	33.32	6.06	11.97
Property, Plant & Equipment	10.97	10.72	2.62	1.91	11.09	11.78
Long-Term Investments	0.72	0.72	16.65	16	0.69	0.67
Goodwill	-	-	-	-	-	0.15
Other Intangible Assets	0.06	0.09	0.18	0.02	-	0.6
Long-Term Deferred Tax Assets	2.35	1.15	0.59	0.13	0.08	0.11
Other Long-Term Assets	1.21	0.04	0.08	0.04	-	0.02
Total Assets	56.43	54.44	68.02	51.43	17.91	25.3
Accounts Payable	-	-	20.97	8.55	8.52	9.12
Accrued Expenses	3.2	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	29.42	28	0.23	0.13	0.27	0.19
Total Current Liabilities	32.63	31.5	40.44	34.16	13.1	16.12
Long-Term Debt	3.29	2.92	0.21	0.12	2.7	2.7
Long-Term Deferred Tax Liabilities	1.14	1.1	0.16	0.07	0.04	0
Other Long-Term Liabilities	1.04	0.97	0.65	0.23	0.1	0.24
Total Liabilities	38.27	36.67	41.46	34.58	15.94	19.06
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	27.05	27.05	17.33	15.43	15.44	15.44
Retained Earnings	-18.9	-19.29	-0.77	-8.59	-23.47	-19.21
Shareholders' Equity	18.15	17.77	26.56	16.84	1.97	6.24
Total Liabilities & Equity	56.43	54.44	68.02	51.43	17.91	25.3
Total Debt	3.29	2.92	0.41	0.22	3.23	4.13
Net Cash (Debt)	-2.77	-2.23	-0.21	1.46	-2.37	-3.2
Net Cash Per Share	-0.03	-0.02	-0.00	0.01	-0.02	-0.03
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	8.49	10.23	7.45	-0.84	-7.04	-4.15
Book Value Per Share	0.18	0.18	0.27	0.17	0.02	0.06
Tangible Book Value	18.09	17.68	26.38	16.82	1.97	5.49
Tangible Book Value Per Share	0.18	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 Global Market Intelligence. Standard template. Financial Sources.