IPOPEMA Securities Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	-	25.16	45.55	54.15	61.12	41.12
Trading Asset Securities	10.41	22.26	8.78	3.2	1.45	0.12
Accounts Receivable	102.2	68.57	143	134.84	243.14	241.06
Other Receivables	24.38	34	44.31	27.65	2.56	2.75
Property, Plant & Equipment	11.78	14.59	16.9	21.41	7.55	12.13
Other Intangible Assets	3.5	3.58	3.42	2.79	1.62	1.58
Investments in Debt & Equity Securities	42.1	39.18	28.32	14.67	3.49	3.26
Restricted Cash	622.12	142.08	116.12	109.39	85.53	272.08
Other Current Assets	-	-	-	-	2.13	1.31
Long-Term Deferred Tax Assets	3.35	4.19	5.69	2.66	3.46	4.09
Other Long-Term Assets	8.6	8.49	8.66	8.94	8.81	9.59
Total Assets	828.43	362.11	420.76	379.7	420.87	589.07
Accounts Payable	648.38	186.42	206.11	205.86	258.4	406.83
Accrued Expenses	19.63	16.3	23.97	16.04	13.2	22.19
Short-Term Debt	14.22	9.21	25.35	19.55	16.96	16.75
Current Portion of Leases	5.81	5.62	3.73	4.51	6.02	6.72
Other Current Liabilities	4.74	4.74	7.48	4.15	3.82	4
Long-Term Leases	6.44	9.83	13.68	15.89	1.28	6.84
Long-Term Unearned Revenue	-	-	-	-	0.13	1.75
Long-Term Deferred Tax Liabilities	0.47	0.79	0.88	0.54	0.45	0.64
Other Long-Term Liabilities	-	1.4	8.71	-	4.35	3.17
Total Liabilities	700.09	234.68	293.91	267.01	304.71	475.11
Common Stock	2.99	2.99	2.99	2.99	2.99	2.99
Additional Paid-In Capital	10.35	10.35	10.35	10.35	10.35	10.35
Retained Earnings	104.95	103.8	103.68	89.99	93.73	91.7
Comprehensive Income & Other	3.93	3.72	3.69	3.86	3.97	3.95
Total Common Equity	122.22	120.86	120.72	107.2	111.04	108.99
Minority Interest	6.13	6.56	6.13	5.49	5.12	4.97
Shareholders' Equity	128.34	127.43	126.85	112.69	116.16	113.96
Total Liabilities & Equity	828.43	362.11	420.76	379.7	420.87	589.07
Total Debt	26.47	24.65	42.76	39.95	24.26	30.31
Net Cash (Debt)	-16.06	22.76	11.57	17.4	38.31	10.93
Net Cash Growth	-	96.76%	-33.50%	-54.59%	250.57%	-74.11%
Net Cash Per Share	-0.54	0.76	0.39	0.58	1.28	0.36
Filing Date Shares Outstanding	29.94	29.94	29.94	29.94	29.94	29.94
Total Common Shares Outstanding	29.94	29.94	29.94	29.94	29.94	29.94
Working Capital	65.93	69.41	87.13	78.65	97.42	95.73
Book Value Per Share	4.08	4.04	4.03	3.58	3.71	3.64
Tangible Book Value	118.72	117.28	117.3	104.41	109.42	107.42
Tangible Book Value Per Share	3.97	3.92	3.92	3.49	3.65	3.59

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