Ifirma 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	-	2.58	3.05	4.75	15.22
Short-Term Investments	-	3.01	4.23	4.05	-
Cash & Short-Term Investments	6.87	5.59	7.27	8.8	15.22
Cash Growth	22.90%	-23.10%	-17.30%	-42.20%	43.60%
Accounts Receivable	-	5.08	4.45	3.7	2.63
Other Receivables	-	0.17	0.11	0.07	0.03
Receivables	-	5.25	4.55	3.77	2.66
Inventory	-	-	0.01	-	-
Other Current Assets	-	0.49	0.3	0.24	0.21
Total Current Assets	-	11.33	12.13	12.8	18.08
Property, Plant & Equipment	-	0.89	1.07	1.31	1.07
Long-Term Investments	-	11.82	8.5	7.07	-
Other Intangible Assets	-	0.02	0.03	0.02	0.05
Long-Term Deferred Tax Assets	-	0.81	0.8	0.85	0.69
Other Long-Term Assets	-	0.15	0.19	0.08	0.06
Total Assets	-	25	22.72	22.12	19.95
Accounts Payable	-	1.16	1.24	0.62	0.61
Accrued Expenses	-	3	2.91	2.52	2.08
Current Income Taxes Payable	-	3.44	2.82	2.57	2.1
Current Unearned Revenue	-	2.66	2.65	2.59	2.69
Other Current Liabilities	-	0.05	0.05	0.03	0
Total Current Liabilities	-	10.31	9.66	8.32	7.47
Pension & Post-Retirement Benefits	-	0.13	0.12	0.08	0.09
Long-Term Deferred Tax Liabilities	-	0.03	0.09	0.01	0.01
Other Long-Term Liabilities	-	0	-	-0	-0
Total Liabilities	-	10.47	9.87	8.41	7.57
Common Stock	-	0.64	0.64	0.64	0.64
Additional Paid-In Capital	-	0.74	0.74	0.74	2.69
Retained Earnings	-	12.92	11.12	12.07	8.93
Comprehensive Income & Other	-	0.23	0.36	0.26	0.12
Shareholders' Equity	16.76	14.53	12.85	13.72	12.38
Total Liabilities & Equity	-	25	22.72	22.12	19.95
Net Cash (Debt)	6.87	5.59	7.27	8.8	15.22
Net Cash Growth	22.90%	-23.10%	-17.30%	-42.20%	43.60%
Net Cash Per Share	1.07	0.87	1.14	1.37	2.38
Filing Date Shares Outstanding	6.4	6.4	6.4	6.4	6.4
Total Common Shares Outstanding	6.4	6.4	6.4	6.4	6.4
Working Capital	-	1.01	2.47	4.48	10.61
Book Value Per Share	2.62	2.27	2.01	2.14	1.93
Tangible Book Value	16.76	14.52	12.82	13.69	12.33
Tangible Book Value Per Share	2.62	2.27	2.00	2.14	1.93
Buildings	-	0.05	0.05	0.05	0.05
Machinery	-	5.1	4.93	4.66	4.08
Construction In Progress	-	0.01	0.05	0.04	0.02

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.