Kupiec S.A. (WSE:KPC)

Kupiec Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	-	0.11	0.18	0.29	0.32	0.1
Short-Term Investments	0.83	0.02	0.01	0.02	-	1.55
Cash & Short-Term Investments	0.83	0.13	0.18	0.31	0.32	1.65
Cash Growth	754.91%	-31.49%	-39.69%	-3.82%	-80.68%	137.83%
Accounts Receivable	6.84	3.44	3.16	4.43	8.95	12.43
Other Receivables	-	1.18	0.83	1.18	2.14	1.73
Receivables	6.84	4.62	3.99	5.61	11.09	14.15
Inventory	5.9	5.47	5.68	5.5	5.12	4.14
Restricted Cash	-	0.01	0.01	0.07	0.1	0.02
Other Current Assets	0.11	0.07	0.13	0.13	0.13	0.12
Total Current Assets	13.67	10.29	10	11.62	16.76	20.07
Property, Plant & Equipment	1.73	1.68	1.64	1.21	1.33	1.01
Long-Term Investments	-	-	0.12	0.22	0.59	1.71
Other Intangible Assets	-	-	0	0	0.01	0.01
Long-Term Deferred Tax Assets	0.14	0.15	0.13	0.17	-	-
Long-Term Deferred Charges	0.03	0	0.01	0.01	0.02	0.02
Other Long-Term Assets	15.23	15.23	18.94	18.94	17.76	12.16
Total Assets	30.8	27.35	30.84	32.17	36.47	34.98

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	3.5	3.78	4.95	8.85	11.09
Accrued Expenses	0.03	0.19	0.27	0.25	0.16	0.19
Current Portion of Long-Term Debt	-	2.65	5.42	5.26	5.21	2.79
Current Portion of Leases	-	0.23	0.08	0.09	0.06	0.08
Current Income Taxes Payable	-	0.18	0.13	0.14	0.13	0.88
Current Unearned Revenue	0.19	0.18	0.18	0.17	0.19	0.04
Other Current Liabilities	10.41	1.87	1.69	1.54	1.61	0.17
Total Current Liabilities	10.62	8.8	11.54	12.4	16.2	15.24
Long-Term Debt	3.98	2.62	5.24	5.45	6.26	4.43
Long-Term Leases	-	0.08	0.32	0.4	0.29	0.35
Long-Term Deferred Tax Liabilities	0.05	0.05	0.09	0.34	0.14	0.11
Other Long-Term Liabilities	-	0.01	0.01	0.01	0.01	0.01
Total Liabilities	14.65	11.55	17.2	18.6	22.91	20.14

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	4.41	4.41	4.41	4.41	4.41	4.41
Additional Paid-In Capital	2.18	1.6	1.53	1.53	1.47	1.47
Retained Earnings	0.35	0.59	-1.51	-1.58	-1.52	-0.26
Comprehensive Income & Other	9.2	9.2	9.2	9.2	9.2	9.2
Shareholders' Equity	16.15	15.8	13.64	13.57	13.57	14.83
Total Liabilities & Equity	30.8	27.35	30.84	32.17	36.47	34.98

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	3.98	5.58	11.06	11.2	11.82	7.66
Net Cash (Debt)	-3.15	-5.45	-10.87	-10.89	-11.5	-6.01
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-0.91	-1.57	-3.12	-3.13	-3.30	-1.44
Filing Date Shares Outstanding	3.48	3.48	3.48	3.48	3.48	4.17
Total Common Shares Outstanding	3.48	3.48	3.48	3.48	3.48	4.17
Working Capital	3.05	1.5	-1.54	-0.79	0.56	4.83
Book Value Per Share	4.64	4.54	3.92	3.90	3.90	3.56
Tangible Book Value	16.15	15.8	13.64	13.57	13.56	14.82
Tangible Book Value Per Share	4.64	4.54	3.92	3.90	3.89	3.55
Buildings	-	0.43	0.43	0.43	0.43	0.43
Machinery	-	0.8	0.94	0.94	0.94	1.08
Construction In Progress	-	1.31	1.15	0.54	0.71	0.11

Data Source: S&P Global Market Intelligence Last updated: Aug 13, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 14, 2026

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