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
Cash & Short-Term Investments	0.99	1.47	3.2	7.82	4.63	1.93
Cash Growth	-25.81%	-54.22%	-59.06%	68.67%	139.61%	-4.59%
Accounts Receivable	12.91	13.53	13.87	14.84	15.06	9.42
Other Receivables	1.44	0.25	0.9	1.3	0.37	0.3
Receivables	14.37	13.8	14.85	16.14	15.43	9.71
Inventory	4.38	3.5	3.9	3.53	2.99	2.49
Prepaid Expenses	-	0.12	0.1	0.12	0.09	0.05
Other Current Assets	0.1	0.99	1.09	1.19	1.18	0.86
Total Current Assets	19.82	19.87	23.14	28.79	24.33	15.05
Property, Plant & Equipment	15.19	15.32	10.93	10.63	11.62	12.5
Goodwill	25.33	25.33	25.33	24.82	21.38	21.38
Other Intangible Assets	30.59	30.1	26.13	20.57	14.35	8.56
Long-Term Deferred Tax Assets	6.16	5.95	4.71	3.64	2.48	2.12
Long-Term Deferred Charges	0	0	0	0	0	0.01
Other Long-Term Assets	0.44	0.22	0.14	0.12	0.07	0.12
Total Assets	97.53	96.78	90.36	88.57	74.23	59.74
Accounts Payable	3.16	4.08	4.71	5.71	6.1	10.18
Accrued Expenses	4.06	2.85	3.87	8.08	7.84	-
Short-Term Debt	13.61	12.94	5.02	0.03	0.09	-
Current Portion of Long-Term Debt	7.19	8.45	11.15	10.78	7.57	1.55
Current Portion of Leases	2.98	2.64	2.65	2.57	2.76	3.3
Current Income Taxes Payable	0.02	0.73	0.97	1.59	1.41	0.18
Current Unearned Revenue	1.58	0.7	0.14	0.33	0.12	-
Other Current Liabilities	0.79	0.52	0.54	1.05	6.84	0.59
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
Pension & Post-Retirement Benefits	0.04	0.04	0.06	0.06	0.05	0.03
Long-Term Deferred Tax Liabilities	2.72	2.65	2.24	1.75	1.58	1.82
Other Long-Term Liabilities	0.24	0.31	0.98	1.54	1.73	8.58
Total Liabilities	45.5	45.7	39.28	44.19	43.61	33.71
Common Stock	0.69	0.69	0.7	0.68	0.65	0.62
Additional Paid-In Capital	36.61	36.61	34.12	30.48	22.58	17.88
Retained Earnings	5.76	4.8	7.75	8.61	7.12	7.19
Comprehensive Income & Other	0.46	0.45	-0.03	0.05	0	-
Total Common Equity	43.52	42.55	42.53	39.81	30.35	25.7
Minority Interest	8.51	8.53	8.56	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)	-31.91	-32.35	-22.56	-16.26	-13.31	-10.4
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.91	-0.92	-0.64	-0.47	-0.39	-0.32
Filing Date Shares Outstanding	34.47	34.47	35.09	33.89	33.91	31.1
Total Common Shares Outstanding	34.47	34.47	33.89	33.89	33.91	31.1
Working Capital	-13.56	-13.04	-5.91	-1.35	-8.41	-0.74
Book Value Per Share	1.26	1.23	1.25	1.17	0.90	0.83
Tangible Book Value	-12.4	-12.88	-8.93	-5.58	-5.38	-4.24
Tangible Book Value Per Share	-0.36	-0.37	-0.26	-0.16	-0.16	-0.14
Buildings	-	1.98	1.97	1.88	1.88	1.87
Machinery	-	44.51	41.86	39.63	40.01	37.84