IMS S.A. 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	0.99	1.47	3.2	7.82	4.63	1.93
Short-Term Investments	0.02	0.02	-	0.04	0.08	0.1
Cash & Short-Term Investments	1.01	1.49	3.2	7.86	4.71	2.03
Cash Growth	-27.70%	-53.47%	-59.26%	66.67%	132.28%	-65.74%
Accounts Receivable	15.46	15.51	16.16	17.83	16.74	10.63
Inventory	3.35	2.87	3.69	3.11	2.87	2.39
Total Current Assets	19.82	19.87	23.14	28.79	24.33	15.05
Net Property, Plant & Equipment	15.19	15.32	10.93	10.63	11.62	12.5
Other Intangible Assets	30.6	30.1	26.13	20.58	14.36	8.57
Goodwill	25.33	25.33	25.33	24.82	21.38	21.38
Other Long-Term Assets	6.6	6.16	4.71	3.76	2.55	2.24
Total Assets	97.53	96.78	90.36	88.57	74.23	59.74
Accounts Payable	8.98	7.6	8.76	14.31	14.19	10.18
Accrued Expenses	0.13	0.13	0.14	0.12	0.08	0.12
Current Portion of Long-Term Debt	20.8	21.38	16.17	10.81	7.67	1.55
Current Portion of Leases	2.98	2.64	2.65	2.57	2.76	3.3
Other Current Liabilities	0.5	1.15	1.33	2.33	8.04	0.66
Total Current Liabilities	33.38	32.91	29.05	30.14	32.74	15.8
Long-Term Debt	2.53	2.89	4.45	8	3.59	2.97
Long-Term Leases	6.59	6.9	2.49	2.7	3.93	4.52
Other Long-Term Liabilities	3	3	3.23	3.35	3.35	10.43
Total Long-Term Liabilities	12.12	12.79	10.23	14.05	10.87	17.91
Total Liabilities	45.5	45.7	39.28	44.19	43.61	33.71
Common Stock	0.69	0.69	-	0.68	0.65	0.62
Additional Paid-in Capital	37.09	37.09	-	30.48	22.58	17.88
Accumulated Other Comprehensive Income	-0.01	-0.03	-	0.05	0	-
Retained Earnings	5.76	4.8	-	8.61	7.12	7.19
Total Common Shareholders' Equity	43.52	42.55	-	39.81	30.35	25.7
Minority Interest	8.51	8.53	-	4.57	0.27	0.34
Shareholders' Equity	52.03	51.08	51.09	44.38	30.62	26.03
Total Liabilities & Equity	97.53	96.78	90.36	88.57	74.23	59.74
Total Debt	32.89	33.81	25.76	24.08	17.94	12.33
Net Cash (Debt)	-31.88	-32.32	-22.56	-16.22	-13.23	-10.31
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.92	-0.92	-0.65	-0.47	-0.39	-0.31
Book Value	43.52	42.55	0	39.81	30.35	25.7
Book Value Per Share	1.25	1.22	-	1.15	0.89	0.77
Tangible Book Value	-12.4	-12.88	-51.46	-5.58	-5.38	-4.25
Tangible Book Value Per Share	-0.36	-0.37	-1.47	-0.16	-0.16	-0.13