Shoper S.A. (WSE:SHO)

Shoper Balance Sheet

Financials in millions PLN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	32.71	37.2	17.24	11.81	24.28	20.97
Cash & Short-Term Investments	32.71	37.2	17.24	11.81	24.28	20.97
Cash Growth	106.93%	115.79%	45.93%	-51.33%	15.77%	143.11%
Accounts Receivable	12.05	13.77	10.02	7.36	4.55	2.41
Other Receivables	3.95	0.49	0.15	0.26	0.15	0.73
Receivables	16	14.26	10.17	7.62	4.7	3.14
Inventory	-	-	-	-	0.01	-
Prepaid Expenses	-	0.44	0.37	0.35	0.22	0.03
Other Current Assets	-	2.01	1.64	0.72	0.73	0.12
Total Current Assets	48.71	53.91	29.41	20.51	29.93	24.26
Property, Plant & Equipment	21.44	22.18	23.28	23.04	16.65	5.26
Goodwill	26.32	26.37	26.37	26.37	2.15	-
Other Intangible Assets	50.66	49.97	46.91	44.61	33.92	12.67
Long-Term Deferred Tax Assets	1.14	0.92	0.29	0.12	0.03	-
Long-Term Deferred Charges	-	-	-	-	-	0.28
Other Long-Term Assets	0.04	0.05	0.19	0.98	0.68	0.62
Total Assets	148.3	153.39	126.44	115.62	83.36	43.1
Accounts Payable	15.31	15.54	12.65	10.86	4.46	2.6
Accrued Expenses	6.46	6.62	5.34	4.29	4.07	2.5
Short-Term Debt	-	-	-	6.59	-	-
Current Portion of Leases	4.77	4.72	4.35	3.8	1.69	0.88
Current Income Taxes Payable	2.33	1.31	0.05	2.96	5.13	2.49
Current Unearned Revenue	15.46	15.19	12.5	10.12	7.49	5.59
Other Current Liabilities	15.29	14.69	0.04	4.63	4.87	-
Total Current Liabilities	59.62	58.07	34.92	43.25	27.7	14.07
Long-Term Leases	14.54	13.77	14.77	15.49	12.66	3.41
Long-Term Unearned Revenue	0.93	0.71	0.85	-	-	-
Long-Term Deferred Tax Liabilities	2.12	2.41	2.15	2.36	1.51	1.5
Other Long-Term Liabilities	4.62	4.45	17.56	16.17	3.86	-
Total Liabilities	81.85	79.44	70.26	77.28	45.73	18.97
Common Stock	2.81	2.81	2.85	2.85	2.85	2.85
Retained Earnings	38.61	48.41	34.86	21.7	23.83	11.1
Comprehensive Income & Other	25.03	22.73	18.09	13.22	10.17	10.17
Total Common Equity	66.45	73.96	55.81	37.76	36.85	24.13
Minority Interest	-	-	0.38	0.58	0.78	-
Shareholders' Equity	66.45	73.96	56.18	38.35	37.63	24.13
Total Liabilities & Equity	148.3	153.39	126.44	115.62	83.36	43.1
Total Debt	19.31	18.49	19.12	25.89	14.35	4.29
Net Cash (Debt)	13.4	18.71	-1.88	-14.07	9.93	16.68
Net Cash Growth	-	-	-	-	-40.48%	309.80%
Net Cash Per Share	0.46	0.65	-0.07	-0.49	0.35	0.58
Filing Date Shares Outstanding	28.06	28.13	28.13	28.52	28.52	28.52
Total Common Shares Outstanding	28.06	28.13	28.52	28.52	28.52	28.52
Working Capital	-10.91	-4.17	-5.51	-22.75	2.23	10.2
Book Value Per Share	2.37	2.63	1.96	1.32	1.29	0.85
Tangible Book Value	-10.52	-2.38	-17.47	-33.21	0.79	11.46
Tangible Book Value Per Share	-0.38	-0.08	-0.61	-1.16	0.03	0.40
Buildings	-	22.2	18.48	15.01	13.33	4.48
Machinery	-	16.79	15.77	13.38	5.12	3.1
Construction In Progress	-	-	0.3	-	0.38	0.08

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.