Harper Hygienics 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 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	0.22	-	-	0.4	0.52	1.86
Cash & Short-Term Investments	0.22	-	-	0.4	0.52	1.86
Cash Growth	-89.45%	-	-	-22.96%	-71.90%	134.84%
Accounts Receivable	72.62	-	-	83.5	66.48	41.81
Other Receivables	2.43	-	-	2.38	1.17	1.03
Receivables	75.05	-	-	85.88	67.65	42.83
Inventory	36.47	-	-	39.57	46.37	34.96
Prepaid Expenses	-	-	-	-	0.69	0.69
Other Current Assets	-	103.93	110.53	-	0.86	0.96
Total Current Assets	111.74	103.93	110.53	125.85	116.1	81.31
Property, Plant & Equipment	121.74	147.69	152.74	132.31	136.38	139.07
Long-Term Investments	0.23	-	-	0.23	0.23	0.23
Other Intangible Assets	6.83	-	-	6.95	7.73	7.36
Long-Term Deferred Tax Assets	14.32	-	-	19.59	19.88	19.26
Total Assets	254.86	251.62	263.27	284.92	280.31	247.24
Accounts Payable	32.51	-	-	52.91	68.98	37.13
Accrued Expenses	14.72	-	-	16.12	17.12	17.47
Short-Term Debt	3.64	-	-	19.69	23.4	22.5
Current Portion of Long-Term Debt	-	-	-	-	-	6.87
Current Portion of Leases	12.77	-	-	11.23	1.64	0.59
Current Income Taxes Payable	-	-	-	0.3	0.79	0.56
Current Unearned Revenue	18.92	-	-	26.37	8.19	2.51
Other Current Liabilities	2.66	-	-	2.43	2.42	2.26
Total Current Liabilities	85.21	-	-	129.05	122.53	89.9
Long-Term Debt	81.38	-	-	73.4	69.69	54.22
Long-Term Leases	1.71	-	-	4.02	4.24	0.6
Pension & Post-Retirement Benefits	0.62	-	-	0.4	0.4	0.5
Other Long-Term Liabilities	15.13	186.27	201.07	20.18	26.02	35.91
Total Liabilities	184.05	186.27	201.07	227.05	222.87	181.13
Common Stock	1.55	65.35	62.19	1.55	0.64	0.64
Additional Paid-In Capital	65.74	-	-	57.8	67.88	-
Retained Earnings	3.53	-	-	-1.5	-12.02	5.93
Comprehensive Income & Other	-	-	-	0.03	0.94	59.54
Shareholders' Equity	70.81	65.35	62.19	57.87	57.43	66.11
Total Liabilities & Equity	254.86	251.62	263.27	284.92	280.31	247.24
Total Debt	99.49	-	-	108.34	98.97	84.78
Net Cash (Debt)	-99.28	-	-	-107.94	-98.44	-82.92
Net Cash Per Share	-15.59	-	-	-16.95	-15.46	-13.02
Filing Date Shares Outstanding	6.37	-	6.37	6.37	6.37	6.37
Total Common Shares Outstanding	6.37	-	6.37	6.37	6.37	6.37
Working Capital	26.53	103.93	110.53	-3.2	-6.43	-8.58
Book Value Per Share	11.12	-	9.77	9.09	9.02	10.38
Tangible Book Value	63.98	65.35	62.19	50.92	49.7	58.75
Tangible Book Value Per Share	10.05	-	9.77	8.00	7.81	9.23
Buildings	-	-	-	-	36.45	36.44
Machinery	-	-	-	-	197.38	189.07
Construction In Progress	-	-	-	-	10.39	12.56

Source: S&P Global Market Intelligence. Standard template. Financial Sources.