Shoper 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	47.78	37.2	17.24	11.81	24.28
Cash & Short-Term Investments	47.78	37.2	17.24	11.81	24.28
Cash Growth	28.43%	115.79%	45.93%	-51.33%	15.77%
Accounts Receivable	12.79	13.77	10.02	7.36	4.55
Other Receivables	2.61	0.49	0.15	0.26	0.15
Receivables	15.41	14.26	10.17	7.62	4.7
Inventory	-	-	-	-	0.01
Prepaid Expenses	-	0.44	0.37	0.35	0.22
Other Current Assets	-	2.01	1.64	0.72	0.73
Total Current Assets	63.19	53.91	29.41	20.51	29.93
Property, Plant & Equipment	23.71	22.18	23.28	23.04	16.65
Goodwill	26.32	26.37	26.37	26.37	2.15
Other Intangible Assets	51.9	49.97	46.91	44.61	33.92
Long-Term Deferred Tax Assets	1.74	0.92	0.29	0.12	0.03
Other Long-Term Assets	0.07	0.05	0.19	0.98	0.68
Total Assets	166.92	153.39	126.44	115.62	83.36
Accounts Payable	16.57	15.54	12.65	10.86	4.46
Accrued Expenses	7.14	6.62	5.34	4.29	4.07
Short-Term Debt	-	-	-	6.59	-
Current Portion of Leases	5.92	4.72	4.35	3.8	1.69
Current Income Taxes Payable	4.01	1.31	0.05	2.96	5.13
Current Unearned Revenue	19.05	15.19	12.5	10.12	7.49
Other Current Liabilities	2.74	14.69	0.04	4.63	4.87
Total Current Liabilities	55.43	58.07	34.92	43.25	27.7
Long-Term Leases	15.82	13.77	14.77	15.49	12.66
Long-Term Unearned Revenue	-	0.71	0.85	-	-
Pension & Post-Retirement Benefits	0.08	0.03	-	-	-
Long-Term Deferred Tax Liabilities	2.17	2.41	2.15	2.36	1.51
Other Long-Term Liabilities	4.04	4.45	17.56	16.17	3.86
Total Liabilities	77.53	79.44	70.26	77.28	45.73
Common Stock	2.81	2.81	2.85	2.85	2.85
Retained Earnings	61.46	48.41	34.86	21.7	23.83
Comprehensive Income & Other	25.11	22.73	18.09	13.22	10.17
Total Common Equity	89.38	73.96	55.81	37.76	36.85
Minority Interest	-	-	0.38	0.58	0.78
Shareholders' Equity	89.38	73.96	56.18	38.35	37.63
Total Liabilities & Equity	166.92	153.39	126.44	115.62	83.36
Total Debt	21.75	18.49	19.12	25.89	14.35
Net Cash (Debt)	26.03	18.71	-1.88	-14.07	9.93
Net Cash Growth	39.13%	-	-	-	-40.48%
Net Cash Per Share	-	0.65	-0.07	-0.49	0.35
Filing Date Shares Outstanding	-	28.13	28.13	28.52	28.52
Total Common Shares Outstanding	-	28.13	28.52	28.52	28.52
Working Capital	7.76	-4.17	-5.51	-22.75	2.23
Book Value Per Share	-	2.63	1.96	1.32	1.29
Tangible Book Value	11.16	-2.38	-17.47	-33.21	0.79
Tangible Book Value Per Share	-	-0.08	-0.61	-1.16	0.03
Buildings	-	22.2	18.48	15.01	13.33
Machinery	-	16.79	15.77	13.38	5.12
Construction In Progress	-	-	0.3	-	0.38

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