ELQ S.A. Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	-	0.17	0.36	0.2	1.69	0.24
Short-Term Investments	0.34	-	0.27	0.3	0.79	0.62
Cash & Short-Term Investments	0.34	0.17	0.63	0.5	2.48	0.85
Cash Growth	-35.37%	-73.61%	26.10%	-79.75%	190.62%	-8.21%
Accounts Receivable	14.75	7.99	6.7	4.29	3.54	3.59
Other Receivables	7.42	5.32	0.75	2.27	1.88	0.22
Receivables	22.16	13.31	7.45	6.56	5.41	3.8
Inventory	21.12	23.14	28.37	39.82	25.33	1.32
Prepaid Expenses	-	0.32	0.09	0.06	0.05	0.09
Restricted Cash	-	0.51	0.06	-	-	-
Other Current Assets	-	5.99	1.88	0.95	0.04	-
Total Current Assets	43.63	43.44	38.48	47.89	33.32	6.06
Property, Plant & Equipment	3.7	11.05	2.69	2.62	1.91	11.09
Long-Term Investments	16.19	0.95	11.92	16.65	16	0.69
Other Intangible Assets	-	-	0.09	0.18	0.02	-
Long-Term Deferred Tax Assets	3.02	3.36	2.43	0.59	0.13	0.08
Other Long-Term Assets	75.46	5.48	1.18	0.08	0.04	-
Total Assets	141.99	64.29	56.78	68.02	51.43	17.91
Accounts Payable	-	20	15.57	20.97	8.55	8.52
Accrued Expenses	0.18	1.02	0.63	0.32	0.25	0.24
Current Portion of Long-Term Debt	-	2.68	3.66	0.2	0.1	0.53
Current Income Taxes Payable	-	2.49	0.95	0.62	0.7	1.78
Current Unearned Revenue	1.36	9.58	7.28	18.1	24.43	1.77
Other Current Liabilities	101.66	6.29	5.97	0.23	0.13	0.27
Total Current Liabilities	103.2	42.06	34.05	40.44	34.16	13.1
Long-Term Debt	7.76	8.86	2.92	0.21	0.12	2.7
Long-Term Deferred Tax Liabilities	6.08	2.94	3.19	0.16	0.07	0.04
Other Long-Term Liabilities	6.86	0.7	0.92	0.65	0.23	0.1
Total Liabilities	123.9	54.57	41.07	41.46	34.58	15.94
Common Stock	10	10	10	10	10	10
Additional Paid-In Capital	31.58	40.27	27.05	17.33	15.43	15.44
Retained Earnings	-23.49	-40.55	-21.35	-0.77	-8.59	-23.47
Shareholders' Equity	18.09	9.72	15.7	26.56	16.84	1.97
Total Liabilities & Equity	141.99	64.29	56.78	68.02	51.43	17.91
Total Debt	7.76	11.54	6.58	0.41	0.22	3.23
Net Cash (Debt)	-7.42	-11.37	-5.94	0.09	2.26	-2.37
Net Cash Growth	-	-	-	-95.87%	-	-
Net Cash Per Share	-0.07	-0.11	-0.06	0.00	0.02	-0.02
Filing Date Shares Outstanding	100	100	100	100	100	100
Total Common Shares Outstanding	100	100	100	100	100	100
Working Capital	-59.57	1.38	4.42	7.45	-0.84	-7.04
Book Value Per Share	0.18	0.10	0.16	0.27	0.17	0.02
Tangible Book Value	18.09	9.72	15.62	26.38	16.82	1.97
Tangible Book Value Per Share	0.18	0.10	0.16	0.26	0.17	0.02
Land	-	0.16	0.01	-	-	0.16
Buildings	-	13.46	1.9	1.11	0.96	13.56
Machinery	-	4.49	2.79	1.83	1.08	1.82
Construction In Progress	-	-	-	-	0.07	0.89