Lena Lighting 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	0.66	2.58	1.97	3.69	1.09	0.72
Short-Term Investments	-	-	-	-	-	0.15
Cash & Short-Term Investments	0.66	2.58	1.97	3.69	1.09	0.87
Cash Growth	-57.43%	30.58%	-46.59%	239.65%	25.66%	-94.19%
Accounts Receivable	35.59	29.23	29.59	35.83	39.35	36.5
Other Receivables	2.38	7.37	6.79	6.19	5.84	8.67
Receivables	37.96	36.6	36.37	42.02	45.19	45.17
Inventory	41.41	39.3	39.74	37.54	41.51	40.04
Prepaid Expenses	-	0.61	0.26	-	-	-
Other Current Assets	1.85	-	-	0.44	0.42	0.48
Total Current Assets	81.88	79.08	78.34	83.69	88.2	86.55
Property, Plant & Equipment	49.35	49.27	50.21	50.7	48.67	48.77
Other Intangible Assets	0.49	0.16	0.39	0.57	0.27	0.26
Long-Term Deferred Tax Assets	2.28	2.16	2.23	2.72	2.64	1.99
Long-Term Deferred Charges	-	0.27	0.05	-	-	-
Other Long-Term Assets	1.24	1.3	1.85	2.2	3.26	2.77
Total Assets	135.24	132.25	133.07	139.88	143.04	140.33
Accounts Payable	11.95	11.1	10.57	13.28	13.92	13.67
Accrued Expenses	0.7	5.61	4.25	4.89	3.02	2.43
Current Portion of Long-Term Debt	4.73	2.04	4.15	1.67	7.89	16.3
Current Portion of Leases	-	0.5	0.52	0.48	0.42	0.32
Current Income Taxes Payable	2.6	-	-	0.85	1.38	0.29
Current Unearned Revenue	-	0.01	0.01	0.01	1.02	0.03
Other Current Liabilities	5.69	2.42	2.4	2.79	4.91	3.99
Total Current Liabilities	25.67	21.7	21.88	23.98	32.57	37.02
Long-Term Debt	-	-	-	2.19	2.19	2.19
Long-Term Leases	0.68	0.68	0.88	0.84	0.34	0.27
Pension & Post-Retirement Benefits	0.09	0.09	0.08	0.14	0.11	0.08
Total Liabilities	26.44	22.47	22.84	27.14	35.21	39.55
Common Stock	1.24	1.24	1.24	1.24	1.24	1.24
Additional Paid-In Capital	11.73	11.73	11.73	11.73	11.73	11.73
Retained Earnings	93.04	94.03	94.47	99.77	94.87	87.81
Comprehensive Income & Other	2.79	2.79	2.79	-	-	-
Shareholders' Equity	108.8	109.78	110.22	112.74	107.84	100.77
Total Liabilities & Equity	135.24	132.25	133.07	139.88	143.04	140.33
Total Debt	5.41	3.22	5.55	5.17	10.84	19.08
Net Cash (Debt)	-4.75	-0.65	-3.57	-1.48	-9.76	-18.21
Net Cash Per Share	-0.19	-0.03	-0.14	-0.06	-0.39	-0.73
Filing Date Shares Outstanding	24.88	24.88	24.88	24.88	24.88	24.88
Total Common Shares Outstanding	24.88	24.88	24.88	24.88	24.88	24.88
Working Capital	56.21	57.39	56.45	59.71	55.64	49.54
Book Value Per Share	4.37	4.41	4.43	4.53	4.34	4.05
Tangible Book Value	108.31	109.62	109.84	112.17	107.56	100.52
Tangible Book Value Per Share	4.35	4.41	4.42	4.51	4.32	4.04
Land	-	1.68	1.68	1.68	1.68	1.69
Buildings	-	41.48	41.17	40.5	37.44	35.14
Machinery	-	57.42	57.7	54.32	51.15	49.99
Construction In Progress	-	2.15	1.2	2.82	2.49	3.04