WSE:KPI Balance Sheet

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

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2.89	0.13	0.19	0.88	1.64
Short-Term Investments	5.48	1.64	0.66	0.12	0.05
Cash & Short-Term Investments	8.37	1.77	0.85	0.99	1.69
Cash Growth	372.46%	109.55%	-14.98%	-41.34%	713.15%
Accounts Receivable	8.18	4.94	5.03	4.33	6.08
Other Receivables	14.6	8.56	11.96	7.69	1.17
Receivables	22.78	13.5	16.99	12.02	7.26
Prepaid Expenses	-	0.04	0.04	-	-
Other Current Assets	-	1.21	0.82	0.02	-
Total Current Assets	31.15	16.52	18.7	13.04	8.95
Property, Plant & Equipment	3.07	3.1	2.13	2.3	1.7
Long-Term Investments	-	-	1.26	0.6	-
Other Intangible Assets	0.05	0.05	0.02	0.03	0.03
Long-Term Accounts Receivable	-	0.83	-	-	-
Long-Term Deferred Tax Assets	0.53	0.54	0.78	0.62	0.54
Long-Term Deferred Charges	-	0.13	-	0.29	0.39
Other Long-Term Assets	17.52	8.76	2.68	10.41	5.31
Total Assets	52.32	29.92	25.57	27.3	16.93
Accounts Payable	1.8	1.26	0.64	3.04	2.03
Accrued Expenses	0.34	0.27	0.25	1.58	0.04
Current Portion of Long-Term Debt	11.05	8.82	11.57	10	5.17
Current Income Taxes Payable	0.77	0.45	0.27	0.27	0.22
Current Unearned Revenue	0.05	0.14	0.25	-	-
Other Current Liabilities	0.27	0.19	0.21	0.27	0.16
Total Current Liabilities	14.27	11.13	13.19	15.15	7.62
Long-Term Debt	26.68	9.39	3.96	3.86	3.74
Long-Term Deferred Tax Liabilities	0.08	0.08	0.08	0.03	0.01
Other Long-Term Liabilities	0.57	0.64	0.66	1.92	0.22
Total Liabilities	41.61	21.23	17.88	20.96	11.59
Common Stock	0.99	0.99	0.99	0.99	0.99
Additional Paid-In Capital	6.23	4.78	4.26	3.94	3.56
Retained Earnings	1.28	0.61	1.17	1.38	0.73
Comprehensive Income & Other	2.06	2.19	1.16	-	-
Total Common Equity	10.56	8.56	7.57	6.3	5.28
Minority Interest	0.16	0.12	0.11	0.04	0.06
Shareholders' Equity	10.72	8.68	7.68	6.34	5.34
Total Liabilities & Equity	52.32	29.92	25.57	27.3	16.93
Total Debt	37.73	18.21	15.53	13.85	8.91
Net Cash (Debt)	-29.36	-16.44	-14.68	-12.86	-7.22
Net Cash Per Share	-2.97	-1.66	-1.49	-1.30	-0.73
Filing Date Shares Outstanding	9.88	9.88	9.88	9.88	9.88
Total Common Shares Outstanding	9.88	9.88	9.88	9.88	9.88
Working Capital	16.87	5.39	5.51	-2.1	1.33
Book Value Per Share	1.07	0.87	0.77	0.64	0.53
Tangible Book Value	10.5	8.51	7.55	6.27	5.24
Tangible Book Value Per Share	1.06	0.86	0.76	0.63	0.53
Buildings	-	2.63	1.44	1.44	1.44
Machinery	-	1.11	1.42	1.56	0.78
Construction In Progress	-	-	0.05	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.