Less S.A. (WSE:LES)

Less S.A. 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	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.98	0.51	0.06	0.07	1.11	7.41
Cash & Short-Term Investments	1.98	0.51	0.06	0.07	1.11	7.41
Cash Growth	866.88%	779.31%	-13.43%	-93.99%	-84.97%	15024.49%
Accounts Receivable	9.04	-	-	0.03	0.02	0.14
Other Receivables	-	0.18	0.05	-	-	-
Receivables	9.04	11.89	0.05	0.03	0.02	0.14
Inventory	8.5	-	-	-	1.47	1.17
Other Current Assets	4.75	0.58	0.06	0.18	0.36	1.19
Total Current Assets	24.27	12.97	0.17	0.27	2.96	9.91
Property, Plant & Equipment	6.49	-	-	0	0.27	0.93
Goodwill	54.98	-	-	-	-	1.36
Other Intangible Assets	-	-	-	-	0.02	0.18
Long-Term Deferred Tax Assets	0.04	-	0.07	-	0.15	0.1
Long-Term Deferred Charges	-	-	-	-	3.67	3.6
Other Long-Term Assets	0.01	-	-	0.03	0.11	0.04
Total Assets	87.34	12.97	0.24	0.3	7.17	16.12

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	26.71	0.29	0.14	0.15	0.57	1.24
Accrued Expenses	-	0.21	0.19	0.29	1.54	1.08
Short-Term Debt	-	-	1.66	1.39	3.1	0
Current Portion of Leases	-	-	-	-	0.11	0.33
Other Current Liabilities	0.6	10.6	0.08	0.1	0.12	3.34
Total Current Liabilities	27.31	11.09	2.07	1.93	5.44	5.99
Long-Term Debt	-	-	1.52	-	-	0.05
Long-Term Leases	-	-	-	-	-	0.49
Pension & Post-Retirement Benefits	0	0	0	0	0.1	0.02
Long-Term Deferred Tax Liabilities	0.1	0.03	-	0.06	-	-
Other Long-Term Liabilities	0	-0	-	-	-	-
Total Liabilities	27.41	11.12	3.58	1.99	5.54	6.56

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	92.42	32.04	25.85	129.25	124.59	119.68
Additional Paid-In Capital	4.35	4.35	4.35	4.35	30.15	26.8
Retained Earnings	39.46	39.99	40.99	-60.76	-154.51	-136.91
Comprehensive Income & Other	-76.31	-74.53	-74.53	-74.53	1.41	-
Total Common Equity	59.93	1.85	-3.34	-1.69	1.64	9.57
Shareholders' Equity	59.93	1.85	-3.34	-1.69	1.64	9.57
Total Liabilities & Equity	87.34	12.97	0.24	0.3	7.17	16.12

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	-	-	3.17	1.39	3.21	0.88
Net Cash (Debt)	1.98	0.51	-3.11	-1.32	-2.1	6.54
Net Cash Growth	866.88%	-	-	-	-	-
Net Cash Per Share	0.01	0.00	-0.02	-0.01	-0.02	0.06
Filing Date Shares Outstanding	462.12	462.12	129.25	129.25	124.59	119.68
Total Common Shares Outstanding	462.12	160.2	129.25	129.25	124.59	119.68
Working Capital	-3.04	1.88	-1.89	-1.66	-2.48	3.91
Book Value Per Share	0.13	0.01	-0.03	-0.01	0.01	0.08
Tangible Book Value	4.94	1.85	-3.34	-1.69	1.62	8.03
Tangible Book Value Per Share	0.01	0.01	-0.03	-0.01	0.01	0.07
Buildings	-	-	-	-	0.59	0.91
Machinery	-	-	0.15	0.15	0.31	0.35

Data Source: S&P Global Market Intelligence Last updated: Mar 31, 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:

Aug 13, 2026

Data Sources Report a data error