mPay S.A. Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Millions PLN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	2.1	0	0.01	0.08	2.8
Cash Growth	195775.84%	-92.27%	-83.67%	-96.97%	576.23%
Accounts Receivable	1.29	1.44	0.87	0.41	1.27
Other Receivables	3.23	4.1	0.55	0.75	0.5
Receivables	4.52	5.54	1.42	1.16	1.77
Inventory	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	42.97	39.1	27.18	18.65	14.59
Property, Plant & Equipment	0.3	0.43	0.35	0.13	0.06
Long-Term Investments	1.03	1.03	0.01	0.01	-
Other Intangible Assets	2.23	2.7	5.02	7.39	7.2
Long-Term Deferred Tax Assets	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	0.46	0.56	0.42	0.4	0.08
Total Assets	48.29	45.57	34.16	27.79	22.61
Accounts Payable	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	13.02	8.88	5.94	4.01	2.62
Total Current Liabilities	30.56	24.23	16.53	12.41	7.38
Long-Term Debt	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	0.17	0.33	0.31	0.27
Total Liabilities	33.93	30.16	19.03	12.91	7.84
Common Stock	10.41	10.18	10.11	10.11	10.11
Additional Paid-In Capital	5	4.89	7.34	7.44	7.48
Retained Earnings	-1.05	0.11	-2.4	-2.67	-2.82
Comprehensive Income & Other	-	0.23	0.08	-	-
Shareholders' Equity	14.36	15.41	15.13	14.88	14.77
Total Liabilities & Equity	48.29	45.57	34.16	27.79	22.61
Total Debt	14.48	15.32	5.76	2.27	2.14
Net Cash (Debt)	-12.38	-15.32	-5.75	-2.19	0.66
Net Cash Per Share	-0.18	-0.23	-0.09	-0.03	0.01
Filing Date Shares Outstanding	69.4	69.4	67.4	67.4	67.4
Total Common Shares Outstanding	69.4	67.9	67.4	67.4	67.4
Working Capital	12.42	14.88	10.64	6.23	7.21
Book Value Per Share	0.21	0.23	0.22	0.22	0.22
Tangible Book Value	12.13	12.71	10.11	7.49	7.57
Tangible Book Value Per Share	0.17	0.19	0.15	0.11	0.11
Machinery	0.78	0.78	0.6	0.3	0.19

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