Mera S.A. 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	0.54	1.1	0.65	1.43	1.42	2.64
Short-Term Investments	16.97	16.89	15.92	0.87	4.46	5.41
Cash & Short-Term Investments	17.51	17.99	16.57	2.29	5.88	8.06
Cash Growth	-0.27%	8.56%	623.01%	-61.03%	-27.04%	22.49%
Accounts Receivable	5.64	5.19	5.75	3.06	2.32	2.72
Other Receivables	4.81	1.55	1.98	2.3	2.11	0.42
Receivables	10.45	6.74	7.73	5.36	4.43	3.14
Inventory	3.27	1.8	4.51	5.03	5.21	4.62
Other Current Assets	-	4.08	5.51	6.98	6.89	9.09
Total Current Assets	31.24	30.6	34.31	19.66	22.42	24.91
Property, Plant & Equipment	20.1	21.02	24.38	22.93	23.16	23.15
Long-Term Investments	6.65	6.73	7.41	20.43	18.52	17.69
Other Intangible Assets	0.03	0.03	0.08	0.14	0.2	0.26
Long-Term Deferred Tax Assets	-	0	0	0.01	0.14	0.15
Other Long-Term Assets	0.01	-	-	3.82	3.82	3.82
Total Assets	58.03	58.38	66.18	66.99	68.26	69.97
Accounts Payable	2.1	2.61	2.29	2.38	2.62	1.84
Accrued Expenses	0.25	0	0.29	0.33	0.35	0.27
Short-Term Debt	-	-	-	-	-	0.2
Current Portion of Long-Term Debt	1.83	1.52	2.14	3.83	4.52	8.97
Current Portion of Leases	0.18	0.12	0.09	0.1	0.11	0.1
Current Income Taxes Payable	1.06	1.33	1.51	1.11	1.03	0.63
Current Unearned Revenue	0.14	0.29	0.02	0.15	0.09	-
Other Current Liabilities	0.08	0.08	0.13	0.2	0.17	0.5
Total Current Liabilities	5.64	5.94	6.47	8.1	8.89	12.52
Long-Term Debt	9.24	9.56	10.39	10.5	11.37	10.92
Long-Term Leases	0.58	0.41	0.38	0.08	0.18	0.21
Long-Term Deferred Tax Liabilities	2.93	2.91	2.88	2.26	2.09	2
Other Long-Term Liabilities	-	-	-	0.03	0.11	0.2
Total Liabilities	18.39	18.83	20.11	20.97	22.64	25.84
Common Stock	10.09	10.09	10.09	10.09	10.09	10.09
Additional Paid-In Capital	29.46	35.98	35.92	35.52	34.04	33.85
Retained Earnings	0.08	-6.52	0.06	0.4	1.48	0.19
Total Common Equity	39.64	39.56	46.07	46.01	45.61	44.13
Shareholders' Equity	39.64	39.56	46.07	46.01	45.61	44.13
Total Liabilities & Equity	58.03	58.38	66.18	66.99	68.26	69.97
Total Debt	11.83	11.61	12.99	14.51	16.18	20.4
Net Cash (Debt)	5.68	6.38	3.58	-12.22	-10.3	-12.34
Net Cash Growth	21.03%	78.36%	-	-	-	-
Net Cash Per Share	0.56	0.63	0.35	-1.21	-1.02	-1.33
Filing Date Shares Outstanding	10.09	10.09	10.09	10.09	10.09	9.29
Total Common Shares Outstanding	10.09	10.09	10.09	10.09	10.09	9.29
Working Capital	25.6	24.66	27.85	11.56	13.53	12.39
Book Value Per Share	3.93	3.92	4.57	4.56	4.52	4.75
Tangible Book Value	39.61	39.53	45.99	45.87	45.41	43.87
Tangible Book Value Per Share	3.92	3.92	4.56	4.55	4.50	4.72
Land	-	0.02	0.02	0.02	0.02	0.02
Buildings	-	22.84	25.84	23.47	23.55	23.55
Machinery	-	9.96	11.68	10.61	10.42	10.5
Construction In Progress	-	0.44	0.44	1.66	0.96	0.12

Source: S&P Global Market Intelligence. Standard template. Financial Sources.