WISE Finance 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	0.13	3.1	0.21	0.74	0.01	0.01
Cash & Short-Term Investments	0.13	3.1	0.21	0.74	0.01	0.01
Cash Growth	-80.09%	1374.76%	-71.70%	7320.00%	66.67%	-98.19%
Accounts Receivable	1.46	2.2	5.81	6.98	2.53	0
Other Receivables	6.09	4.56	2.45	2.52	4.67	0.88
Receivables	73.71	92.03	109.32	79.46	39.47	0.88
Inventory	-	0.01	0.09	0.43	-	-
Prepaid Expenses	0.32	0.1	0.13	0.36	-	-
Other Current Assets	0.1	0.6	0.93	0.93	-	-
Total Current Assets	74.26	95.83	110.67	81.91	39.48	0.89
Property, Plant & Equipment	1.71	3.96	6.89	4.34	1.26	-
Other Intangible Assets	0	0	0	-	-	-
Total Assets	107.64	126.76	122.53	87.54	40.74	0.89
Accounts Payable	2.36	3.37	5.1	6.72	1.21	0.45
Accrued Expenses	0.88	0.25	0.1	0.02	0.02	-
Short-Term Debt	0.24	20.16	31.38	16.9	1.04	-
Current Portion of Long-Term Debt	22.43	23.47	11.69	2.93	2.39	2.03
Current Portion of Leases	1.35	2.27	1.26	0.59	-	-
Other Current Liabilities	6.85	3.61	9.08	5.06	4.79	6.96
Total Current Liabilities	34.1	53.12	58.6	32.22	9.46	9.44
Long-Term Debt	32.3	31.71	20.23	23.05	24.6	26.06
Long-Term Leases	0.78	0.79	2.05	3.63	1.21	-
Total Liabilities	67.18	85.62	80.87	58.89	35.27	35.5
Common Stock	77.36	77.36	77.36	77.36	77.36	69.86
Retained Earnings	-46.79	-46.11	-44.42	-55.34	-75.92	-108.49
Comprehensive Income & Other	9.89	9.89	8.72	6.64	4.03	4.03
Shareholders' Equity	40.46	41.14	41.66	28.65	5.47	-34.61
Total Liabilities & Equity	107.64	126.76	122.53	87.54	40.74	0.89
Total Debt	57.09	78.39	66.6	47.08	29.25	28.08
Net Cash (Debt)	-56.96	-75.3	-66.39	-46.34	-29.24	-28.08
Net Cash Per Share	-147.27	-194.68	-171.64	-119.82	-82.59	-80.38
Filing Date Shares Outstanding	0.39	0.39	0.39	0.39	0.39	0.35
Total Common Shares Outstanding	0.39	0.39	0.39	0.39	0.39	0.35
Working Capital	40.16	42.71	52.07	49.7	30.03	-8.55
Book Value Per Share	104.61	106.37	107.71	74.07	14.14	-99.09
Tangible Book Value	40.46	41.14	41.66	28.65	5.47	-34.61
Tangible Book Value Per Share	104.60	106.37	107.71	74.07	14.14	-99.09
Machinery	5.95	7.97	9.44	5.08	0.06	-

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