Harper Hygienics 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 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	0.22	0.73	0.66	-	0.4	0.52
Cash & Short-Term Investments	0.22	0.73	0.66	-	0.4	0.52
Cash Growth	-4.66%	10.73%	-	-	-22.96%	-71.90%
Accounts Receivable	77.66	70.94	65.65	-	83.5	66.48
Other Receivables	-	2.21	2.05	-	2.38	1.17
Receivables	77.66	73.15	67.7	-	85.88	67.65
Inventory	34.68	35.15	34.15	-	39.57	46.37
Prepaid Expenses	3.06	0.26	0.05	-	-	0.69
Other Current Assets	-	1.53	1.36	110.53	-	0.86
Total Current Assets	115.61	110.81	103.93	110.53	125.85	116.1
Property, Plant & Equipment	120.26	120.93	124.36	152.74	132.31	136.38
Long-Term Investments	0.08	0.08	0.23	-	0.23	0.23
Other Intangible Assets	6.75	6.78	6.89	-	6.95	7.73
Long-Term Deferred Tax Assets	12.93	13.74	16.21	-	19.59	19.88
Total Assets	255.63	252.35	251.62	263.27	284.92	280.31
Accounts Payable	64.26	30.87	30.96	-	52.91	68.98
Accrued Expenses	-	15.57	15	-	16.12	17.12
Short-Term Debt	-	11.77	9.04	-	19.69	23.4
Current Portion of Long-Term Debt	0.39	-	-	-	-	-
Current Portion of Leases	14.38	1.08	1.67	-	11.23	1.64
Current Income Taxes Payable	-	-	-	-	0.3	0.79
Current Unearned Revenue	-	12.72	21.25	-	26.37	8.19
Other Current Liabilities	-	2.62	2.4	-	2.43	2.42
Total Current Liabilities	79.03	74.64	80.32	-	129.05	122.53
Long-Term Debt	83.71	81.77	77.97	-	73.4	69.69
Long-Term Leases	1.38	1.53	1.34	-	4.02	4.24
Pension & Post-Retirement Benefits	0.65	0.65	0.62	-	0.4	0.4
Other Long-Term Liabilities	15.66	21.13	26.01	201.07	20.18	26.02
Total Liabilities	180.43	179.72	186.27	201.07	227.05	222.87
Common Stock	1.55	0.64	0.64	62.19	1.55	0.64
Additional Paid-In Capital	-	-	-	-	57.8	67.88
Retained Earnings	7.92	5.35	1.21	-	-1.5	-12.02
Comprehensive Income & Other	65.74	66.65	63.5	-	0.03	0.94
Shareholders' Equity	75.2	72.63	65.35	62.19	57.87	57.43
Total Liabilities & Equity	255.63	252.35	251.62	263.27	284.92	280.31
Total Debt	99.86	96.16	90.02	-	108.34	98.97
Net Cash (Debt)	-99.64	-95.43	-89.36	-	-107.94	-98.44
Net Cash Per Share	-	-14.99	-14.04	-	-16.95	-15.46
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	36.58	36.17	23.61	110.53	-3.2	-6.43
Book Value Per Share	-	11.41	10.26	9.77	9.09	9.02
Tangible Book Value	68.45	65.85	58.46	62.19	50.92	49.7
Tangible Book Value Per Share	-	10.34	9.18	9.77	8.00	7.81
Buildings	-	35.68	36.45	-	-	36.45
Machinery	-	192.23	199.35	-	-	197.38
Construction In Progress	-	11.09	13.54	-	-	10.39