WISE Finance 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 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	0.63	0.77	3.1	0.21	0.74	0.01
Cash & Short-Term Investments	0.63	0.77	3.1	0.21	0.74	0.01
Cash Growth	-79.22%	-75.14%	1374.76%	-71.70%	7320.00%	66.67%
Accounts Receivable	1.9	1.16	2.2	5.81	6.98	2.53
Other Receivables	3.86	3.75	4.56	2.45	2.52	4.67
Receivables	7.45	65.89	92.03	109.32	79.46	39.47
Inventory	0.07	0.41	0.01	0.09	0.43	-
Prepaid Expenses	0.15	0.12	0.6	0.13	0.36	-
Other Current Assets	0.09	0.1	0.1	0.93	0.93	-
Total Current Assets	8.39	67.3	95.83	110.67	81.91	39.48
Property, Plant & Equipment	1.52	1.87	3.96	6.89	4.34	1.26
Other Intangible Assets	0.08	0.08	0	0	-	-
Total Assets	110.62	105.6	126.76	122.53	87.54	40.74
Accounts Payable	2.41	2.35	3.37	5.1	6.72	1.21
Accrued Expenses	0.02	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	51.24	49.09	23.47	11.69	2.93	2.39
Current Portion of Leases	1.3	1.45	2.27	1.26	0.59	-
Other Current Liabilities	9.44	9.53	3.61	9.08	5.06	4.79
Total Current Liabilities	64.41	62.9	53.12	58.6	32.22	9.46
Long-Term Debt	7.41	7.08	31.71	20.23	23.05	24.6
Long-Term Leases	0.16	0.16	0.79	2.05	3.63	1.21
Total Liabilities	71.97	70.14	85.62	80.87	58.89	35.27
Common Stock	77.36	77.36	77.36	77.36	77.36	77.36
Retained Earnings	-48.6	-51.79	-46.11	-44.42	-55.34	-75.92
Comprehensive Income & Other	9.89	9.89	9.89	8.72	6.64	4.03
Shareholders' Equity	38.65	35.46	41.14	41.66	28.65	5.47
Total Liabilities & Equity	110.62	105.6	126.76	122.53	87.54	40.74
Total Debt	60.1	58.02	78.39	66.6	47.08	29.25
Net Cash (Debt)	-59.47	-57.25	-75.3	-66.39	-46.34	-29.24
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-153.76	-148.01	-194.68	-171.64	-119.82	-82.59
Filing Date Shares Outstanding	0.39	0.39	0.39	0.39	0.39	0.39
Total Common Shares Outstanding	0.39	0.39	0.39	0.39	0.39	0.39
Working Capital	-56.02	4.39	42.71	52.07	49.7	30.03
Book Value Per Share	99.94	91.68	106.37	107.71	74.07	14.14
Tangible Book Value	38.57	35.38	41.14	41.66	28.65	5.47
Tangible Book Value Per Share	99.72	91.47	106.37	107.71	74.07	14.14
Machinery	5.34	5.33	7.97	9.44	5.08	0.06