LUG S.A. (WSE:LUG)

LUG 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	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	1.31	1.61	10.84	13.96	6.53	8.11
Cash & Short-Term Investments	1.31	1.61	10.84	13.96	6.53	8.11
Cash Growth	-54.20%	-85.19%	-22.37%	113.94%	-19.51%	34.90%
Accounts Receivable	9.81	24.1	38.89	61.87	47.57	45.7
Other Receivables	0.04	0.09	0.18	0.55	1	1.14
Receivables	10.04	24.77	41.45	63.62	48.57	46.84
Inventory	56.59	58.32	69.61	68.25	59.27	64.53
Other Current Assets	4.33	6.09	5.02	3.58	3.57	5.09
Total Current Assets	72.28	90.78	126.92	149.41	117.94	124.57
Property, Plant & Equipment	45.78	48.35	50.51	51	51.48	51.06
Long-Term Investments	-	-	-	-	1.26	0.71
Other Intangible Assets	15.7	15.77	16.18	14.71	13.44	11.16
Long-Term Deferred Tax Assets	4.52	4.29	4.03	4.14	5.2	5.79
Long-Term Deferred Charges	8.77	9.86	11.12	10.7	11.95	11.99
Other Long-Term Assets	-	0.25	0.11	-	0.04	0.03
Total Assets	147.04	169.29	209.36	230.47	201.29	205.32

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	33.49	37.64	47.86	45.63	38.43	49.54
Accrued Expenses	14.95	9.1	11.03	12.73	12.14	9.57
Short-Term Debt	1.36	13.99	12.66	8.28	13.94	59.16
Current Portion of Long-Term Debt	52.61	58.79	45.01	61.43	51.05	5.2
Current Portion of Leases	2.59	2.46	1.84	1.73	1.57	2.95
Current Income Taxes Payable	0	0	0.06	0	0.01	0.1
Current Unearned Revenue	0.38	0.01	0.78	0.49	1.58	0.44
Other Current Liabilities	3.58	3.51	3.58	6.64	6.49	5.74
Total Current Liabilities	108.97	125.5	122.82	136.94	125.2	132.69
Long-Term Debt	22.87	2.97	12.65	13.7	6.27	5.98
Long-Term Leases	1.85	3.29	3.01	3.74	2.34	1.7
Long-Term Unearned Revenue	-	-	-	-	2.73	2.68
Pension & Post-Retirement Benefits	0.41	0.41	0.46	0.51	0.37	0.4
Long-Term Deferred Tax Liabilities	0.01	0.01	-	0	0.04	0.09
Other Long-Term Liabilities	0.87	0.84	1.91	3.28	2.7	2
Total Liabilities	134.97	133.01	140.84	158.17	139.66	145.53

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	1.8	1.8	1.8	1.8	1.8	1.8
Additional Paid-In Capital	51.57	54.9	57.11	51.74	48.62	44.38
Retained Earnings	-35.22	-14	14.94	24.62	13.54	14.91
Comprehensive Income & Other	-5.57	-5.75	-5.03	-4.74	-1.6	-0.4
Total Common Equity	12.58	36.96	68.81	73.43	62.36	60.69
Minority Interest	-0.5	-0.68	-0.29	-1.12	-0.73	-0.91
Shareholders' Equity	12.07	36.28	68.52	72.3	61.63	59.78
Total Liabilities & Equity	147.04	169.29	209.36	230.47	201.29	205.32

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	81.28	81.5	75.17	88.87	75.16	74.99
Net Cash (Debt)	-79.97	-79.89	-64.33	-74.91	-68.64	-66.88
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-11.11	-11.10	-8.94	-10.41	-9.53	-9.29
Filing Date Shares Outstanding	7.2	7.2	7.2	7.2	7.2	7.2
Total Common Shares Outstanding	7.2	7.2	7.2	7.2	7.2	7.2
Working Capital	-36.69	-34.72	4.1	12.47	-7.27	-8.12
Book Value Per Share	1.75	5.13	9.56	10.20	8.66	8.43
Tangible Book Value	-3.13	21.19	52.64	58.72	48.92	49.53
Tangible Book Value Per Share	-0.43	2.94	7.31	8.16	6.80	6.88
Land	2	2	2	2	2	2
Buildings	41.77	40.8	39.24	39.06	39.07	28.68
Machinery	45.98	45.66	47.28	44.05	37.07	35.39
Construction In Progress	0.08	0.05	0.45	0.94	0.46	8.98

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 9, 2026

Data Sources Report a data error