OPTeam Spólka Akcyjna 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	13.13	16.31	7.52	19.39	4.08	4.65
Short-Term Investments	-	-	0.04	4.71	11.85	30.05
Cash & Short-Term Investments	13.13	16.31	7.56	24.1	15.93	34.7
Cash Growth	183.96%	115.76%	-68.65%	51.30%	-54.09%	-74.28%
Accounts Receivable	14.26	17.24	17.7	14.66	21.4	24.39
Other Receivables	1.12	0.81	0.56	0.31	0.57	0.73
Receivables	15.38	18.05	18.26	14.97	21.97	25.13
Inventory	6.05	7.03	1.52	1.54	2.92	1.63
Prepaid Expenses	-	-	0.24	0.21	0.41	0.33
Other Current Assets	0.64	-	0.42	0.31	0.19	-
Total Current Assets	35.19	41.39	28	41.14	41.42	61.78
Property, Plant & Equipment	12.77	13	14.16	15.04	16.51	16.59
Long-Term Investments	-	-	0.4	8.9	0.4	0.4
Goodwill	-	-	0.18	0.18	0.18	0.18
Other Intangible Assets	4.29	4.85	8.5	4.41	11.1	5.57
Long-Term Deferred Tax Assets	1	1.19	0.66	0.98	1.68	0.94
Other Long-Term Assets	0.09	0.04	0.41	0.88	0.04	-
Total Assets	53.34	60.46	52.31	71.53	71.32	85.47
Accounts Payable	7.15	10.36	9.25	8.77	11.74	15.39
Accrued Expenses	4.48	7.15	4.83	6.47	4.07	3.69
Current Portion of Long-Term Debt	-	-	-	-	0.44	0.87
Current Portion of Leases	-	-	0.06	0	0.11	0.12
Current Unearned Revenue	2.79	3.5	1.91	2.63	2.72	2.26
Other Current Liabilities	-	-	-	-	0.03	0.02
Total Current Liabilities	14.43	21.01	16.05	17.87	19.1	22.35
Long-Term Debt	-	-	-	-	-	0.44
Long-Term Leases	-	4.22	0.01	-	0.16	0.05
Long-Term Unearned Revenue	-	-	4.38	4.81	5.05	4.91
Pension & Post-Retirement Benefits	-	-	0.15	0.14	-	-
Long-Term Deferred Tax Liabilities	-	-	0.85	0.76	0.79	0.51
Other Long-Term Liabilities	5.38	1.29	-	-	0.12	0.12
Total Liabilities	19.8	26.52	21.44	23.58	25.21	28.38
Common Stock	0.79	0.79	0.79	0.79	0.79	0.79
Additional Paid-In Capital	-	-	9.06	9.06	11.61	11.61
Retained Earnings	32.75	3.07	20.04	37.12	33.71	44.69
Treasury Stock	-0	-0	-0	-0	-0	-0
Comprehensive Income & Other	-	30.08	0.98	0.98	-	-
Shareholders' Equity	33.54	33.94	30.87	47.95	46.11	57.1
Total Liabilities & Equity	53.34	60.46	52.31	71.53	71.32	85.47
Total Debt	-	4.22	0.07	0	0.7	1.48
Net Cash (Debt)	13.13	12.09	7.49	24.1	15.23	33.22
Net Cash Growth	187.06%	61.42%	-68.93%	58.27%	-54.16%	-74.61%
Net Cash Per Share	1.67	1.54	0.95	3.06	1.93	4.22
Filing Date Shares Outstanding	7.9	7.87	7.87	7.87	7.87	7.87
Total Common Shares Outstanding	7.9	7.87	7.87	7.87	7.87	7.87
Working Capital	20.76	20.37	11.94	23.26	22.32	39.44
Book Value Per Share	4.25	4.31	3.92	6.09	5.86	7.25
Tangible Book Value	29.25	29.09	22.18	43.36	34.83	51.34
Tangible Book Value Per Share	3.70	3.70	2.82	5.51	4.43	6.52
Land	-	0.53	0.53	0.53	0.53	0.53
Buildings	-	16.31	16.31	16.31	16.31	16.26
Machinery	-	14.71	14.82	14.26	14.74	14.62
Construction In Progress	-	-	0.02	0.02	0	0