mPay S.A. 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	-	2.1	0	0.01	0.08	2.8
Cash & Short-Term Investments	1.47	2.1	0	0.01	0.08	2.8
Cash Growth	-42.22%	195775.84%	-92.27%	-83.67%	-96.97%	576.23%
Accounts Receivable	4.68	1.29	1.44	0.87	0.41	1.27
Other Receivables	32.99	3.23	4.1	0.55	0.75	0.5
Receivables	37.67	4.52	5.54	1.42	1.16	1.77
Inventory	4.58	4.59	1.6	1.65	0.08	0.1
Prepaid Expenses	-	0.68	0.04	0.06	0.1	0.77
Restricted Cash	-	-	2.71	3.59	3.88	2.57
Other Current Assets	-	31.09	29.21	20.45	13.36	6.58
Total Current Assets	43.72	42.97	39.1	27.18	18.65	14.59
Property, Plant & Equipment	0.28	0.3	0.43	0.35	0.13	0.06
Long-Term Investments	1.03	1.03	1.03	0.01	0.01	-
Other Intangible Assets	2.11	2.23	2.7	5.02	7.39	7.2
Long-Term Deferred Tax Assets	0.67	0.68	0.47	0.28	0.23	0.22
Long-Term Deferred Charges	-	0.61	1.27	0.9	0.97	0.45
Other Long-Term Assets	0.91	0.46	0.56	0.42	0.4	0.08
Total Assets	48.72	48.29	45.57	34.16	27.79	22.61
Accounts Payable	0.09	5.84	5.2	6.59	6.07	2.6
Accrued Expenses	-	0.13	0.11	0.13	0.13	0.1
Short-Term Debt	-	3.19	4.29	-	-	-
Current Portion of Long-Term Debt	-	7.94	5.27	3.59	2.09	1.96
Current Income Taxes Payable	-	0.44	0.48	0.28	0.11	0.11
Other Current Liabilities	29	13.02	8.88	5.94	4.01	2.62
Total Current Liabilities	29.08	30.56	24.23	16.53	12.41	7.38
Long-Term Debt	2.75	3.16	5.4	1.86	0.18	0.18
Long-Term Leases	-	0.19	0.36	0.31	-	-
Long-Term Deferred Tax Liabilities	0.02	0.02	0.17	0.33	0.31	0.27
Total Liabilities	31.87	33.93	30.16	19.03	12.91	7.84
Common Stock	12.06	10.41	10.18	10.11	10.11	10.11
Additional Paid-In Capital	6.64	5	4.89	7.34	7.44	7.48
Retained Earnings	-1.86	-1.05	0.11	-2.4	-2.67	-2.82
Comprehensive Income & Other	-	-	0.23	0.08	-	-
Shareholders' Equity	16.85	14.36	15.41	15.13	14.88	14.77
Total Liabilities & Equity	48.72	48.29	45.57	34.16	27.79	22.61
Total Debt	2.75	14.48	15.32	5.76	2.27	2.14
Net Cash (Debt)	-1.27	-12.38	-15.32	-5.75	-2.19	0.66
Net Cash Per Share	-0.02	-0.18	-0.23	-0.09	-0.03	0.01
Filing Date Shares Outstanding	80.38	69.4	69.4	67.4	67.4	67.4
Total Common Shares Outstanding	80.38	69.4	67.9	67.4	67.4	67.4
Working Capital	14.64	12.42	14.88	10.64	6.23	7.21
Book Value Per Share	0.21	0.21	0.23	0.22	0.22	0.22
Tangible Book Value	14.74	12.13	12.71	10.11	7.49	7.57
Tangible Book Value Per Share	0.18	0.17	0.19	0.15	0.11	0.11
Machinery	-	0.78	0.78	0.6	0.3	0.19