Optigis 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	3.62	2.12	1.08	2.04	1.19
Cash & Short-Term Investments	3.62	2.12	1.08	2.04	1.19
Cash Growth	70.62%	97.26%	-47.24%	71.03%	-50.35%
Accounts Receivable	2.87	3.09	0.61	0.74	1.01
Other Receivables	0.32	0.52	0.14	0.15	0.18
Receivables	3.2	3.61	0.75	0.89	1.19
Inventory	0.25	0.11	-	-	0.02
Total Current Assets	7.07	5.84	1.82	2.93	2.4
Property, Plant & Equipment	0.85	0.55	0.79	0.22	0.15
Goodwill	5.19	5.19	5.19	5.19	5.19
Other Intangible Assets	16.18	15.46	1.49	1.37	1.43
Long-Term Deferred Tax Assets	-	0.07	0.89	0.74	0.14
Other Long-Term Assets	-	-	-	-	5.23
Total Assets	29.29	27.1	10.19	10.44	14.54
Accounts Payable	1.05	2.65	0.77	0.7	0.32
Accrued Expenses	2.27	1.41	0.81	1.37	0.82
Current Portion of Long-Term Debt	-	-	2.26	2.18	1.95
Current Portion of Leases	0.26	0.17	0.16	0.06	2.4
Current Income Taxes Payable	0.01	-	-	0.01	0.01
Current Unearned Revenue	1.49	1.23	0.23	0.2	0.46
Other Current Liabilities	1.65	2.89	0.01	0.17	0.92
Total Current Liabilities	6.73	8.36	4.24	4.7	6.89
Long-Term Debt	9.92	9.44	-	-	1.98
Long-Term Leases	0.41	0.27	0.57	0.14	-
Pension & Post-Retirement Benefits	0.02	0.04	0.03	0.03	0.02
Long-Term Deferred Tax Liabilities	0.68	-	-	-	-
Total Liabilities	17.75	18.1	4.84	4.87	8.89
Common Stock	6.65	6.65	6.65	6.65	6.65
Additional Paid-In Capital	0.95	0.95	0.95	5.45	5.32
Retained Earnings	3.92	1.37	-2.24	-6.52	-6.32
Total Common Equity	11.51	8.97	5.35	5.58	5.65
Minority Interest	0.03	0.04	-	-	-
Shareholders' Equity	11.54	9	5.35	5.58	5.65
Total Liabilities & Equity	29.29	27.1	10.19	10.44	14.54
Total Debt	10.59	9.88	3	2.38	6.34
Net Cash (Debt)	-6.97	-7.76	-1.92	-0.34	-5.14
Net Cash Per Share	-0.10	-0.12	-0.03	-0.01	-0.08
Filing Date Shares Outstanding	66.46	66.46	66.46	66.46	66.46
Total Common Shares Outstanding	66.46	66.46	66.46	66.46	66.46
Working Capital	0.34	-2.52	-2.42	-1.77	-4.49
Book Value Per Share	0.17	0.13	0.08	0.08	0.09
Tangible Book Value	-9.86	-11.68	-1.33	-0.98	-0.97
Tangible Book Value Per Share	-0.15	-0.18	-0.02	-0.01	-0.01
Machinery	3	2.96	0.51	0.5	0.53
Construction In Progress	0.22	0.22	-	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.