SFD 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	2.2	3.85	7.35	3.56	2.12
Short-Term Investments	0.31	-	-	0.01	-
Cash & Short-Term Investments	2.51	3.85	7.35	3.57	2.12
Cash Growth	-34.74%	-47.68%	106.08%	68.48%	263.75%
Accounts Receivable	15.97	13.34	11.8	10.47	10.29
Other Receivables	3.42	1.75	5.68	4.16	2.03
Receivables	19.4	15.09	17.48	14.63	12.32
Inventory	76.49	60.15	47.27	67.73	38.25
Restricted Cash	0.15	1.19	0	0.05	0.14
Other Current Assets	1.04	0.72	1.04	0.62	0.38
Total Current Assets	99.59	80.98	73.14	86.58	53.2
Property, Plant & Equipment	17.11	7.06	9.37	8.66	7.42
Long-Term Investments	1.16	1.36	1.48	0.81	0.74
Goodwill	1.77	2.14	2.5	2.86	3.22
Other Intangible Assets	1.53	1.99	2.29	2.65	2.59
Long-Term Deferred Tax Assets	0.47	0.37	0.41	0.64	0.4
Other Long-Term Assets	0.15	-	0.3	1.2	1.2
Total Assets	121.78	93.9	89.49	103.39	68.76
Accounts Payable	28.26	25.59	19.81	22.78	13.98
Accrued Expenses	3.16	2.95	2.57	2.55	1.99
Short-Term Debt	-	-	-	-	6.58
Current Portion of Long-Term Debt	23.23	16.69	15.8	17.78	-
Current Portion of Leases	1.21	1.53	1.8	1.86	1.84
Current Income Taxes Payable	2.69	2.21	3.83	2.12	3.71
Current Unearned Revenue	0.39	0.44	0.17	0.12	0.08
Other Current Liabilities	12.19	0.76	0.39	0.33	0.97
Total Current Liabilities	71.14	50.16	44.37	47.55	29.15
Long-Term Debt	-	-	-	5.94	-
Long-Term Leases	1.13	1.68	2.54	2.62	2.24
Long-Term Deferred Tax Liabilities	0.03	0.03	0.04	0.01	0.01
Total Liabilities	72.29	51.87	46.96	56.12	31.39
Common Stock	4.4	4.4	4.4	4.4	4.4
Additional Paid-In Capital	37.62	37.68	37.58	30.32	23.71
Retained Earnings	6.26	-0.06	0.54	12.54	9.26
Total Common Equity	48.29	42.03	42.53	47.27	37.37
Minority Interest	1.2	-	-	-	-
Shareholders' Equity	49.49	42.03	42.53	47.27	37.37
Total Liabilities & Equity	121.78	93.9	89.49	103.39	68.76
Total Debt	25.57	19.9	20.15	28.2	10.65
Net Cash (Debt)	-23.06	-16.05	-12.79	-24.63	-8.54
Net Cash Per Share	-0.52	-0.36	-0.29	-0.56	-0.19
Filing Date Shares Outstanding	44.04	44.04	44.04	44.04	44.04
Total Common Shares Outstanding	44.04	44.04	44.04	44.04	44.04
Working Capital	28.45	30.82	28.76	39.03	24.06
Book Value Per Share	1.10	0.95	0.97	1.07	0.85
Tangible Book Value	44.98	37.91	37.74	41.76	31.57
Tangible Book Value Per Share	1.02	0.86	0.86	0.95	0.72
Buildings	-	3.21	3.42	2.76	2.23
Machinery	-	10.72	12.06	10.14	8.14
Construction In Progress	-	0.11	0.05	0.66	0.51

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