Optigis 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	1.26	2.12	1.08	2.04	1.19	2.4
Cash & Short-Term Investments	1.26	2.12	1.08	2.04	1.19	2.4
Cash Growth	13.32%	97.26%	-47.24%	71.03%	-50.35%	218.75%
Accounts Receivable	3.2	3.1	0.61	0.74	1.01	0.52
Other Receivables	0.33	0.51	0.14	0.15	0.18	0.03
Receivables	3.53	3.61	0.75	0.89	1.19	0.55
Inventory	0.2	0.11	-	-	0.02	-
Other Current Assets	-	-	-	-	-	0.13
Total Current Assets	4.99	5.84	1.82	2.93	2.4	3.08
Property, Plant & Equipment	0.59	0.55	0.79	0.22	0.15	0.22
Goodwill	5.19	5.19	5.19	5.19	5.19	5.19
Other Intangible Assets	16.44	15.46	1.49	1.37	1.43	1.97
Long-Term Deferred Tax Assets	0.18	0.07	0.89	0.74	0.14	0.15
Other Long-Term Assets	-	-	-	-	5.23	3.37
Total Assets	27.39	27.1	10.19	10.44	14.54	13.98
Accounts Payable	1.06	1.46	0.77	0.7	0.32	3.86
Accrued Expenses	1.41	2.21	0.81	1.37	0.82	0.41
Current Portion of Long-Term Debt	3.25	2.89	2.26	2.18	1.95	1.15
Current Portion of Leases	0.04	0.17	0.16	0.06	2.4	0.05
Current Income Taxes Payable	-	-	-	0.01	0.01	-
Current Unearned Revenue	1.23	1.23	0.23	0.2	0.46	0.39
Other Current Liabilities	1.41	0.39	0.01	0.17	0.92	-
Total Current Liabilities	8.4	8.36	4.24	4.7	6.89	5.86
Long-Term Debt	9.81	9.44	-	-	1.98	3.94
Long-Term Leases	0.55	0.27	0.57	0.14	-	0.17
Pension & Post-Retirement Benefits	0.04	0.04	0.03	0.03	0.02	0.02
Total Liabilities	18.8	18.1	4.84	4.87	8.89	9.98
Common Stock	6.65	6.65	6.65	6.65	6.65	6.65
Additional Paid-In Capital	0.95	0.95	0.95	5.45	5.32	5
Retained Earnings	0.96	1.37	-2.24	-6.52	-6.32	-7.65
Total Common Equity	8.56	8.97	5.35	5.58	5.65	4
Minority Interest	0.03	0.04	-	-	-	-
Shareholders' Equity	8.59	9	5.35	5.58	5.65	4
Total Liabilities & Equity	27.39	27.1	10.19	10.44	14.54	13.98
Total Debt	13.65	12.77	3	2.38	6.34	5.3
Net Cash (Debt)	-12.39	-10.65	-1.92	-0.34	-5.14	-2.9
Net Cash Per Share	-0.19	-0.16	-0.03	-0.01	-0.08	-0.04
Filing Date Shares Outstanding	66.46	66.46	66.46	66.46	66.46	66.46
Total Common Shares Outstanding	66.46	66.46	66.46	66.46	66.46	66.46
Working Capital	-3.41	-2.52	-2.42	-1.77	-4.49	-2.78
Book Value Per Share	0.13	0.13	0.08	0.08	0.09	0.06
Tangible Book Value	-13.07	-11.68	-1.33	-0.98	-0.97	-3.16
Tangible Book Value Per Share	-0.20	-0.18	-0.02	-0.01	-0.01	-0.05
Machinery	-	2.96	0.51	0.5	0.53	0.82
Construction In Progress	-	0.22	-	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.