WISE Finance Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	0.77	3.1	0.21	0.74	0.01
Cash & Short-Term Investments	0.77	3.1	0.21	0.74	0.01
Cash Growth	-75.14%	1374.76%	-71.70%	7320.00%	66.67%
Accounts Receivable	1.16	2.2	5.81	6.98	2.53
Other Receivables	3.75	4.56	2.45	2.52	4.67
Receivables	65.89	92.03	109.32	79.46	39.47
Inventory	0.41	0.01	0.09	0.43	-
Prepaid Expenses	0.12	0.6	0.13	0.36	-
Other Current Assets	0.1	0.1	0.93	0.93	-
Total Current Assets	67.3	95.83	110.67	81.91	39.48
Property, Plant & Equipment	1.87	3.96	6.89	4.34	1.26
Other Intangible Assets	0.08	0	0	-	-
Total Assets	105.6	126.76	122.53	87.54	40.74
Accounts Payable	2.35	3.37	5.1	6.72	1.21
Accrued Expenses	0.25	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	49.09	23.47	11.69	2.93	2.39
Current Portion of Leases	1.45	2.27	1.26	0.59	-
Other Current Liabilities	9.53	3.61	9.08	5.06	4.79
Total Current Liabilities	62.9	53.12	58.6	32.22	9.46
Long-Term Debt	7.08	31.71	20.23	23.05	24.6
Long-Term Leases	0.16	0.79	2.05	3.63	1.21
Total Liabilities	70.14	85.62	80.87	58.89	35.27
Common Stock	77.36	77.36	77.36	77.36	77.36
Retained Earnings	-51.79	-46.11	-44.42	-55.34	-75.92
Comprehensive Income & Other	9.89	9.89	8.72	6.64	4.03
Shareholders' Equity	35.46	41.14	41.66	28.65	5.47
Total Liabilities & Equity	105.6	126.76	122.53	87.54	40.74
Total Debt	58.02	78.39	66.6	47.08	29.25
Net Cash (Debt)	-57.25	-75.3	-66.39	-46.34	-29.24
Net Cash Per Share	-148.01	-194.68	-171.64	-119.82	-82.59
Filing Date Shares Outstanding	0.39	0.39	0.39	0.39	0.39
Total Common Shares Outstanding	0.39	0.39	0.39	0.39	0.39
Working Capital	4.39	42.71	52.07	49.7	30.03
Book Value Per Share	91.68	106.37	107.71	74.07	14.14
Tangible Book Value	35.38	41.14	41.66	28.65	5.47
Tangible Book Value Per Share	91.47	106.37	107.71	74.07	14.14
Machinery	5.33	7.97	9.44	5.08	0.06