Ifirma 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	2.94	3.56	2.46	3.05	4.75	15.22
Short-Term Investments	3.03	3.03	3.01	4.23	4.05	-
Cash & Short-Term Investments	5.97	6.59	5.47	7.27	8.8	15.22
Cash Growth	-20.77%	20.44%	-24.79%	-17.30%	-42.20%	43.60%
Accounts Receivable	5.76	5.25	5.08	4.45	3.7	2.63
Other Receivables	0.3	0.07	0.17	0.11	0.07	0.03
Receivables	6.06	5.32	5.25	4.55	3.77	2.66
Inventory	-	0.52	-	0.01	-	-
Prepaid Expenses	-	0.18	0.42	-	-	-
Restricted Cash	-	0.07	0.12	-	-	-
Other Current Assets	-0	0.06	0.06	0.3	0.24	0.21
Total Current Assets	12.03	12.74	11.33	12.13	12.8	18.08
Property, Plant & Equipment	0.82	0.9	0.89	1.07	1.31	1.07
Long-Term Investments	14.09	12.93	11.82	8.5	7.07	-
Other Intangible Assets	0.84	0.03	0.02	0.03	0.02	0.05
Long-Term Deferred Tax Assets	1.01	1	0.81	0.8	0.85	0.69
Other Long-Term Assets	0.15	0.15	0.15	0.19	0.08	0.06
Total Assets	28.94	27.76	25	22.72	22.12	19.95
Accounts Payable	-	1.12	1.16	1.24	0.62	0.61
Accrued Expenses	1.63	3.3	3	2.91	2.52	2.08
Current Income Taxes Payable	-	3.15	3.44	2.82	2.57	2.1
Current Unearned Revenue	2.94	2.66	2.66	2.65	2.59	2.69
Other Current Liabilities	6.85	0.01	0.05	0.05	0.03	0
Total Current Liabilities	11.42	10.24	10.31	9.66	8.32	7.47
Pension & Post-Retirement Benefits	0.63	0.63	0.13	0.12	0.08	0.09
Long-Term Deferred Tax Liabilities	0.06	0.06	0.03	0.09	0.01	0.01
Other Long-Term Liabilities	0	0	0	-	-0	-0
Total Liabilities	12.11	10.94	10.47	9.87	8.41	7.57
Common Stock	0.64	0.64	0.64	0.64	0.64	0.64
Additional Paid-In Capital	0.21	-	0.74	0.74	0.74	2.69
Retained Earnings	4.06	15.84	12.92	11.12	12.07	8.93
Comprehensive Income & Other	11.92	0.34	0.23	0.36	0.26	0.12
Shareholders' Equity	16.83	16.82	14.53	12.85	13.72	12.38
Total Liabilities & Equity	28.94	27.76	25	22.72	22.12	19.95
Net Cash (Debt)	5.97	6.59	5.47	7.27	8.8	15.22
Net Cash Growth	-20.77%	20.44%	-24.79%	-17.30%	-42.20%	43.60%
Net Cash Per Share	0.93	1.03	0.85	1.14	1.37	2.38
Filing Date Shares Outstanding	6.4	6.4	6.4	6.4	6.4	6.4
Total Common Shares Outstanding	6.4	6.4	6.4	6.4	6.4	6.4
Working Capital	0.61	2.5	1.01	2.47	4.48	10.61
Book Value Per Share	2.63	2.63	2.27	2.01	2.14	1.93
Tangible Book Value	15.99	16.79	14.52	12.82	13.69	12.33
Tangible Book Value Per Share	2.50	2.62	2.27	2.00	2.14	1.93
Buildings	-	0.05	0.05	0.05	0.05	0.05
Machinery	-	6.06	5.65	4.93	4.66	4.08
Construction In Progress	-	0.02	0.01	0.05	0.04	0.02

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