hiPower Energy Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	-	0.03	0.02	0.08	0.77	0.18
Short-Term Investments	0.02	0.14	0.25	1.14	1.46	1.17
Cash & Short-Term Investments	0.02	0.16	0.27	1.22	2.22	1.35
Cash Growth	-90.80%	-39.30%	-77.82%	-45.08%	64.61%	92.91%
Accounts Receivable	-	-	-	-	0.4	0.67
Other Receivables	0.05	0.06	0.14	0.11	0.36	0.5
Receivables	0.05	0.06	0.14	0.11	0.76	1.17
Inventory	-	-	-	0.05	0.05	-
Other Current Assets	-	-	-	5.68	0.7	0
Total Current Assets	0.08	0.23	0.41	7.06	3.73	2.53
Property, Plant & Equipment	-	-	-	-	-	0
Long-Term Investments	26.36	26.36	0.07	6.89	0.71	0.71
Goodwill	-	-	-	-	3.87	4.14
Other Intangible Assets	-	-	-	-	0	0
Long-Term Deferred Tax Assets	-	-	0.2	0.36	1.16	1.27
Long-Term Deferred Charges	-	-	-	-	9.27	10.8
Other Long-Term Assets	0.01	0.01	-	-	0.03	0.03
Total Assets	26.45	26.6	0.69	14.31	18.77	19.48
Accounts Payable	-	0.07	0.03	0.03	0.82	1.47
Accrued Expenses	-	0.03	0.03	0.41	0.15	0.2
Short-Term Debt	-	0.07	0.43	0.06	2.77	2.63
Current Portion of Long-Term Debt	-	-	0.69	0.69	0.53	-
Current Income Taxes Payable	-	0	0.01	0	0.02	0.01
Other Current Liabilities	0.62	0.31	0.38	0.31	7.31	0.98
Total Current Liabilities	0.62	0.48	1.57	1.5	11.6	5.3
Long-Term Debt	-	-	-	-	0.44	2.47
Long-Term Deferred Tax Liabilities	0	0	-	0.14	1.08	1.22
Total Liabilities	0.62	0.48	1.57	1.64	13.12	8.98
Common Stock	31.87	31.87	39.7	39.7	31.9	30.97
Additional Paid-In Capital	9.8	9.79	7.41	7.41	7.41	7.41
Retained Earnings	-48.83	-48.54	-47.99	-34.44	-33.65	-27.88
Comprehensive Income & Other	32.98	32.99	-	-	-	-
Shareholders' Equity	25.83	26.11	-0.88	12.67	5.66	10.5
Total Liabilities & Equity	26.45	26.6	0.69	14.31	18.77	19.48
Total Debt	-	0.07	1.13	0.75	3.74	5.1
Net Cash (Debt)	0.02	0.09	-0.85	0.47	-1.52	-3.75
Net Cash Per Share	0.00	0.00	-0.01	0.01	-0.02	-0.06
Filing Date Shares Outstanding	321.19	318.74	318.74	79.41	75.71	61.95
Total Common Shares Outstanding	321.19	318.74	79.41	75.71	75.71	61.95
Working Capital	-0.54	-0.25	-1.16	5.56	-7.87	-2.77
Book Value Per Share	0.08	0.08	-0.01	0.17	0.07	0.17
Tangible Book Value	25.83	26.11	-0.88	12.67	1.79	6.36
Tangible Book Value Per Share	0.08	0.08	-0.01	0.17	0.02	0.10
Machinery	-	-	-	-	0.04	0.04

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.