Rocca 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	1.59	1.25	1.91	2.76	3.86	0.57
Short-Term Investments	0.15	0.34	-	-	-	-
Cash & Short-Term Investments	1.74	1.58	1.91	2.76	3.86	0.57
Cash Growth	11.04%	-17.22%	-30.75%	-28.59%	578.49%	-3.15%
Accounts Receivable	0	0	-	0	0	0.02
Other Receivables	0.05	0.32	0.27	0.77	0.05	0.09
Receivables	0.05	0.32	0.27	0.77	0.05	0.11
Inventory	1.38	1.19	0.51	0.05	0.24	0.28
Total Current Assets	3.16	3.08	2.69	3.58	4.15	0.96
Property, Plant & Equipment	-	-	0	0.03	0.11	1.57
Long-Term Investments	-	-	0.68	-	-	-
Total Assets	3.16	3.08	3.36	3.61	4.26	2.52
Accounts Payable	0.51	0.53	0.6	0.42	0.43	0.45
Accrued Expenses	0	0.01	0	0.02	0.02	0.04
Current Portion of Long-Term Debt	0.86	0.86	0.7	-	-	-
Current Income Taxes Payable	0	0	0	0	0	0.06
Current Unearned Revenue	0.02	0.02	0.02	-	-	-
Other Current Liabilities	-	0.01	0.01	0	0.01	0.07
Total Current Liabilities	1.39	1.42	1.34	0.45	0.46	0.62
Long-Term Debt	-	-	0.13	0.81	0.78	0.76
Total Liabilities	1.39	1.42	1.47	1.26	1.24	1.38
Common Stock	0.52	0.52	0.52	0.52	0.52	0.52
Additional Paid-In Capital	1.15	1.38	1.84	2.51	0.63	0.88
Retained Earnings	0.11	-0.23	-0.46	-0.67	1.88	-0.25
Shareholders' Equity	1.77	1.66	1.9	2.35	3.02	1.15
Total Liabilities & Equity	3.16	3.08	3.36	3.61	4.26	2.52
Total Debt	0.86	0.86	0.83	0.81	0.78	0.76
Net Cash (Debt)	0.88	0.72	1.08	1.95	3.08	-0.19
Net Cash Growth	20.12%	-32.97%	-44.82%	-36.68%	-	-
Net Cash Per Share	0.08	0.07	0.10	0.19	0.30	-0.02
Filing Date Shares Outstanding	10.35	10.35	10.35	10.35	10.35	10.35
Total Common Shares Outstanding	10.35	10.35	10.35	10.35	10.35	10.35
Working Capital	1.77	1.66	1.35	3.13	3.69	0.34
Book Value Per Share	0.17	0.16	0.18	0.23	0.29	0.11
Tangible Book Value	1.77	1.66	1.9	2.35	3.02	1.15
Tangible Book Value Per Share	0.17	0.16	0.18	0.23	0.29	0.11
Land	-	-	-	-	-	0.35
Buildings	-	-	-	-	-	1.94
Machinery	-	-	0.85	0.85	0.85	0.87

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