WSE:KPI 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	0.76	0.13	0.19	0.88	1.64	0.15
Short-Term Investments	4.33	1.64	0.66	0.12	0.05	0.05
Cash & Short-Term Investments	5.09	1.77	0.85	0.99	1.69	0.21
Cash Growth	150.11%	109.55%	-14.98%	-41.34%	713.15%	-72.86%
Accounts Receivable	7.31	4.94	5.03	4.33	6.08	7.68
Other Receivables	14.4	8.56	11.96	7.69	1.17	0.68
Receivables	21.71	13.5	16.99	12.02	7.26	8.37
Prepaid Expenses	-	0.04	0.04	-	-	-
Other Current Assets	-	1.21	0.82	0.02	-	0.01
Total Current Assets	26.8	16.52	18.7	13.04	8.95	8.58
Property, Plant & Equipment	3.1	3.1	2.13	2.3	1.7	1.85
Long-Term Investments	-	-	1.26	0.6	-	-
Other Intangible Assets	0.06	0.05	0.02	0.03	0.03	0.05
Long-Term Accounts Receivable	-	0.83	-	-	-	-
Long-Term Deferred Tax Assets	0.53	0.54	0.78	0.62	0.54	0.45
Long-Term Deferred Charges	-	0.13	-	0.29	0.39	0.41
Other Long-Term Assets	16.58	8.76	2.68	10.41	5.31	3.99
Total Assets	47.08	29.92	25.57	27.3	16.93	15.34
Accounts Payable	1.46	1.26	0.64	3.04	2.03	0.9
Accrued Expenses	0.35	0.27	0.25	1.58	0.04	0.13
Current Portion of Long-Term Debt	10.7	8.82	11.57	10	5.17	5.36
Current Income Taxes Payable	0.92	0.45	0.27	0.27	0.22	0.46
Current Unearned Revenue	0.06	0.14	0.25	-	-	-
Other Current Liabilities	0.35	0.19	0.21	0.27	0.16	0.2
Total Current Liabilities	13.84	11.13	13.19	15.15	7.62	7.04
Long-Term Debt	22.64	9.39	3.96	3.86	3.74	2.63
Long-Term Deferred Tax Liabilities	0.08	0.08	0.08	0.03	0.01	0.39
Other Long-Term Liabilities	0.63	0.64	0.66	1.92	0.22	0.33
Total Liabilities	37.19	21.23	17.88	20.96	11.59	10.38
Common Stock	0.99	0.99	0.99	0.99	0.99	0.99
Additional Paid-In Capital	6.23	4.78	4.26	3.94	3.56	3.38
Retained Earnings	0.46	0.61	1.17	1.38	0.73	0.52
Comprehensive Income & Other	2.06	2.19	1.16	-	-	-
Total Common Equity	9.73	8.56	7.57	6.3	5.28	4.89
Minority Interest	0.16	0.12	0.11	0.04	0.06	0.06
Shareholders' Equity	9.89	8.68	7.68	6.34	5.34	4.95
Total Liabilities & Equity	47.08	29.92	25.57	27.3	16.93	15.34
Total Debt	33.34	18.21	15.53	13.85	8.91	7.98
Net Cash (Debt)	-28.25	-16.44	-14.68	-12.86	-7.22	-7.77
Net Cash Per Share	-2.86	-1.66	-1.49	-1.30	-0.73	-0.79
Filing Date Shares Outstanding	9.88	9.88	9.88	9.88	9.88	9.88
Total Common Shares Outstanding	9.88	9.88	9.88	9.88	9.88	9.88
Working Capital	12.96	5.39	5.51	-2.1	1.33	1.55
Book Value Per Share	0.99	0.87	0.77	0.64	0.53	0.50
Tangible Book Value	9.67	8.51	7.55	6.27	5.24	4.85
Tangible Book Value Per Share	0.98	0.86	0.76	0.63	0.53	0.49
Buildings	-	2.63	1.44	1.44	1.44	1.44
Machinery	-	1.11	1.42	1.56	0.78	1.07
Construction In Progress	-	-	0.05	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.